Accounting in Hong Kong SAR (China)
Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
Accounting standards updates and background information from Deloitte's IAS Plus service.
Member organizations and country profiles: Hong Kong
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
Accountancy and auditing bodies
For regional organisations and networks, see our list of international accountancy bodies
New Companies Ordinance in Hong Kong: How does the new CO affect accountants in preparing financial statements?
Guide produced by Deloitte examining the accounting implications of the new Companies Ordinance that became effective in March 2014. Published June 2014.
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010
Comparison table published by the Hong Kong Institute of Certified Public Accountants (HKICPA)
Achieving Dual Compliance: The hurdles of complying with both HKFRS and IFRS
Comparison guide published by PwC in February 2008.
Model financial statements
Models and checklists – Hong Kong
Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.
Hong Kong Listed Limited: Illustrative report of the directors and financial statements for the year ended 31 December 2017
Illustrative financial report produced by EY in 2018.
Use of IFRS standards by jurisdiction: Hong Kong
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.
Find more resources
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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