Interpretations

Interpretations collectively refers to Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int), Hong Kong Interpretations (HK-Int), Hong Kong (SIC) Interpretations (HK(SIC)-Int) and Interpretations of SSAPs issued by the Hong Kong Institute of Certified Public Accountants (formerly known as Hong Kong Institute of Certified Public Accountants). Interpretations give authoritative guidance on issues that are likely to receive divergent or unacceptable treatment, in the absence of such guidance.

The official full text of the Interpretations is available in Volume II of the Members' Handbook. To access the members' Handbook, please click here.

Notes:	*	With effect from 24 May 2005, HKAS Interpretations (HKAS-Int) and HKFRS Interpretations (HKFRS-Int) are renamed HK(SIC) Interpretations (HK(SIC)-Int) and HK(IFRIC) Interpretations (HK(IFRIC)-Int) respectively. The numbering of these Interpretations are unaffected by the changes in names.
	**	With effect from 24 May 2005, all Interpretations that are developed locally by the Institute are named Hong Kong Interpretations.