HKFRS for Private Entities资讯中心
Information Centre
Welcome to the HKFRS for Private Entities Accounting Standard (HKFRS for PE) Information Centre
(i) HKFRS for PE (currently effective):
IFRS Foundation resources
- Supporting materials for the 2015 IFRS for SMEs Accounting Standard
- Effects of climate-related matters on financial statements prepared in accordance with the IFRS for SMEs Accounting Standard
- Package of supporting modules on the IFRS for SMEs Accounting Standard available
- SME Implementation Group Q&As
Pronouncement of HKFRS for PE
The pronouncement of HKFRS for PE includes the followings:
- HKFRS for Private Entities Accounting Standard
- Basis for Conclusions
- Illustrative Financial Statements and Presentation and Disclosure Checklist
Click here to download.
Additional references issued by the Institute Standard Setting Department
- FAQ: HKFRS for Private Entities Accounting Standard
- FAQ: Financial Reporting – commonly asked technical questions
(ii) Revised HKFRS for PE (issued but not yet effective):
The revised HKFRS for PE is effective for annual periods beginning on or after 1 January 2027, with early application permitted.
IFRS Foundation resources
- 2025 IFRS for SMEs supporting materials
- Project Summary: third edition of the IFRS for SMEs Accounting Standard
- Feedback Statement and Effects Analysis: third edition of the IFRS for SMEs Accounting Standard
- Overview of the treatment of amendments
- IFRS for SMEs Accounting Standard Third Edition with changes since the second edition marked up
- IFRS for SMEs Accounting Standard modules
Pronouncement of the revised HKFRS for PE
The pronouncement of HKFRS for PE includes the followings:
- HKFRS for Private Entities Accounting Standard
- Basis for Conclusions
- Illustrative Financial Statements
Click here to download.
.
Additional references issued by the Institute Standard Setting Department
- Key impact of the 2025 revised HKFRS for Private Entities Accounting Standard on local entities
- FAQ: HKFRS for Private Entities Accounting Standard
Last updated: June 2025