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Financial reporting in Hong Kong
We issue accounting news update and a series of Deloitte publications to deal with the application of the HKFRS and IFRS.
The adoption of a number of new and revised financial reporting standards (HKFRS) which are almost equivalent to International Financial Reporting Standards (IFRS) with effect from 1 January 2005 has changed the current practice of financial reporting in Hong Kong. In December 2004, the HKICPA completed the process of converging Hong Kong Accounting Standards (HKAS) with the equivalent International Accounting Standards (IAS).
We issue accounting news update and a series of Deloitte publications to deal with the application of the HKFRS and IFRS.
Featured publications
IFRS Model Financial Statements 2014
These financial statements illustrate the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) for the year ended 31 December 2014 by an entity that is not a first-time adopter of IFRSs.
The thirteenth edition of our popular guide to IFRS provides an update of developments in IFRSs up to July 2014.
Hong Kong Financial Reporting Standards - Illustrative Annual Financial Statements 2013
These financial statements illustrate the presentation and disclosure requirements of HKFRSs for the year ended 31 December 2013 issued by a Hong Kong listed company.
Deloitte Accounting Focus (in Simplified Chinese)
Stay updated on recent developments of accounting in Mainland China and internationally
We publish IFRS in Focus newsletters at the time of release of new and revised Standards and Interpretations, Exposure Drafts and discussion documents, including summaries of the documents and consideration of the principal amendments/proposals.
Concise and informative publications providing insights into the potential impacts of recent pronouncements in particular industries, focusing on the key practical implications to be considered
Examining matters discussed at the IASB's IFRS Interpretations Committee (IFRIC)