Accounting in Hong Kong

A range of resources and links from the ICAEW Library & Information Service on accounting in Hong Kong SAR.

Contents:

Articles and books

The Library & Information Service (LIS) collection covers a wide range of subjects and includes useful print and online resources on Hong Kong.

View a list of recent articles and books in our collection on accounting in Hong Kong.

View a list of articles and books in our collection on auditing in Hong Kong.

You can find more resources by searching LibCat, our online catalogue. For details of how to obtain articles, reports and extracts by post, fax or email please see our Document Supply Service.

The ICAEW also holds a collection of membership lists for accountancy bodies in Hong Kong.

eLibrary

The eLibrary provides logged-in members, students and other entitled users with fast, online access to full-text resources that you can access 24 hours a day, including dedicated resources for Hong Kong.

Accounting standards

Accounting Standards Updates by Jurisdiction: Hong Kong – updates from Deloitte's IAS Plus service.

Hong Kong SAR, People's Republic of China – a review of accounting and auditing from the World Bank as part of the Reports on the Observance of Standards and Codes (ROSC) initiative.

Accountancy and auditing bodies

• Hong Kong Institute of Certified Public Accountants (HKICPA)
• Hong Kong Association of Accounting Technicians (HKAAT)

Comparisons

IFRS and Hong Kong Financial Reporting Standards – comparison (PDF 100KB/28 pages) prepared by the Hong Kong Institute of CPAs in July 2009 and available through IAS Plus.

Achieving Dual Compliance: The hurdles of complying with both HKFRS and IFRS – comparison (PDF 312KB/20 pages) published by PwC in February 2008.

Implementing Hong Kong Financial Reporting Standards: The Challenge for 2005 – guide (PDF 187 pages) published by Deloitte through IAS Plus in August 2005. The guide sets out the changes that the new Hong Kong Accounting Standards (harmonised with IFRS) have made to accounting in Hong Kong.

Other resources

Doing Business in… Hong Kong – resources and links compiled by LIS on trade, business and economic conditions, including some basic overviews of accounting requirements.

Worldwide adoption of IFRS – notes on the adoption and implementation of IFRS in different countries.

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