Financial Reporting
Accounting Bulletins
| No. | Subject | Issue Date |
|---|---|---|
| AB 3 (Revised) | Guidance on disclosure of directors' remuneration | 6/2019 |
| AB 4 |
(For ease of reference, a staff summary has been prepared by the Institute to provide an overview of the guidance set out in Accounting Bulletin 4.) |
5/2010 |
| AB 5 | Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap.622 | 6/2019 |
| AB 6 | Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 | 6/2019 |
Circulars
| Subject | Issue Date |
|---|---|
| Disclosure of the lmpact of Adopting New HKFRSs | 26/1/2005 |
|
Amendments to HKAS 39 and HKFRS 7 - Reclassification of Financial Assets |
10/2008 |
