HKICPA Members' Handbook - current & superseded accounting material
 
To search for accounting material currently and previously published in the HKICPA Members' Handbook, click on one of the following:

 
| Preface and Framework | Hong Kong Accounting Standards | Hong Kong Financial Reporting Standards |
| Hong Kong (IFRIC) Interpretations | Hong Kong Interpretations | Hong Kong (SIC) Interpretations |
| SME-FRF & SME-FRS | Accounting Guideline | Accounting Bulletin | SSAP | Interpretation |
| Industry Accounting Guidelines |

Specify search criteria in the fields below. To search for all documents within a category, click on "clear", click on "search" and then scroll down for search results.

    Document Type:
    Reference no.  1:
    Title (or Keyword within a Title):
    Period Beginning  2:  / 

  

1 Please note that searches are for accounting and financial reporting material only. Accordingly, auditing related statements (including Statement 101 - 103, 106, 108, 109, 111, 112, 113, 117, 118, 120, 121, 122, 124 and 125 issued before 1984) will not appear in a search.
2 Specify a month and year to search for material in effect for the year beginning on the first day of the month selected. When the words "Month" and "Year" are showing in the boxes above, all periods will be displayed.
3 Some Statements had been originally published, and became effective, prior to re-publication in the Members' Handbook when first launched in 1984. The re-publication of these Statements in 1984 was solely in connection with the inaugural issue of the Members' Handbook and, accordingly, such Statements that were in effect at this time, and which had been published previously, may have become effective before 1984.