HKFRS Standards UpdateHKFRS Accounting StandardsSection I. Amended Standards issued that are applicable to December 2025 year-endStandards affectedAmendments relate toMembers' HandbookHKAS 21 and HKFRS 1Lack of Exchangeability (amendments)
Update No. 300Section II. New and amended Standards and Interpretations issued that are not yet effective, but may beadopted earlyStandards affectedNew standards and amendmentsrelate toMembers'HandbookEffective dateHKFRS 9 and HKFRS 7Classification and Measurement ofFinancial Instruments(amendments)
Update No. 315Accounting periods beginningon or after 1 January 2026HKFRS 1, HKFRS 7,HKFRS 9, HKFRS 10 andHKAS 7Annual Improvements to HKFRSAccounting Standards — Volume 11Update No. 316Accounting periods beginningon or after 1 January 2026HKFRS 9 and HKFRS 7Contracts Referencing Nature-dependent Electricity(amendments)
Update No. 322Accounting periods beginningon or after 1 January 2026HKFRS 18Presentation and Disclosure inFinancial Statements (newstandard)
Update No. 311Accounting periods beginningon or after 1 January 2027HKFRS 19Subsidiaries without PublicAccountability: Disclosures (newstandard)
Update No. 314& Update No.Accounting periods beginningon or after 1 January 2027HKFRS 19Amendments to HKFRS 19Subsidiaries without PublicAccountability: DisclosuresUpdate No. 333Accounting periods beginningon or after 1 January 2027HK Int 5Hong Kong Interpretation 5Presentation of FinancialStatements – Classification by theBorrower of a Term Loan thatContains a Repayment on DemandClause (amendments)
Update No. 311HK Int 5 has incorporated thereferences to HKFRS 18which is effective for annualreporting periods beginningon or after 1 January 2027.HKFRS 10 and HKAS 28Sale or Contribution of Assetsbetween an Investor and itsAssociate or Joint Venture(amendments)
Update No. 159A date to be determined bythe IASBHKFRS for Private Entities Accounting StandardSection I. Amended Standard issued that is not yet effective, but may be adopted earlyStandard affectedAmendments relate toMembers'HandbookEffective dateHKFRS for Private EntitiesAccounting StandardRevised HKFRS for Private EntitiesAccounting Standard(amendments)
Update No. 328Accounting periods beginningon or after 1 January 2027HKFRS Sustainability Disclosure StandardsSection I. New Standards issued that are not yet effective, but may be adopted earlyStandards affectedNew standards relate toMembers'HandbookEffective dateHKFRS S1General Requirements forDisclosure of Sustainability-relatedFinancial InformationUpdate No. 319Note 1HKFRS S2Climate-related DisclosuresUpdate No. 319Note 11 HKFRS Sustainability Disclosure Standards are voluntary until and unless relevant authorities and/or regulatorsmandate their use. See no. 1 and 2 of the FAQs on HKFRS Sustainability Disclosure Standards.Published on 16 December 2025
List of Amended Standards issued that are applicable to December 2025 year-end
下载原件HKFRS Standards UpdateHKFRS Accounting StandardsSection I. Amended Standards issued that are applicable to December 2025 year-endStandards affectedAmendments relate toMembers' HandbookHKAS 21 and HKFRS 1Lack of Exchangeability (amendments)
Update No. 300Section II. New and amended Standards and Interpretations issued that are not yet effective, but may beadopted earlyStandards affectedNew standards and amendmentsrelate toMembers'HandbookEffective dateHKFRS 9 and HKFRS 7Classification and Measurement ofFinancial Instruments(amendments)
Update No. 315Accounting periods beginningon or after 1 January 2026HKFRS 1, HKFRS 7,HKFRS 9, HKFRS 10 andHKAS 7Annual Improvements to HKFRSAccounting Standards — Volume 11Update No. 316Accounting periods beginningon or after 1 January 2026HKFRS 9 and HKFRS 7Contracts Referencing Nature-dependent Electricity(amendments)
Update No. 322Accounting periods beginningon or after 1 January 2026HKFRS 18Presentation and Disclosure inFinancial Statements (newstandard)
Update No. 311Accounting periods beginningon or after 1 January 2027HKFRS 19Subsidiaries without PublicAccountability: Disclosures (newstandard)
Update No. 314& Update No.Accounting periods beginningon or after 1 January 2027HKFRS 19Amendments to HKFRS 19Subsidiaries without PublicAccountability: DisclosuresUpdate No. 333Accounting periods beginningon or after 1 January 2027HK Int 5Hong Kong Interpretation 5Presentation of FinancialStatements – Classification by theBorrower of a Term Loan thatContains a Repayment on DemandClause (amendments)
Update No. 311HK Int 5 has incorporated thereferences to HKFRS 18which is effective for annualreporting periods beginningon or after 1 January 2027.HKFRS 10 and HKAS 28Sale or Contribution of Assetsbetween an Investor and itsAssociate or Joint Venture(amendments)
Update No. 159A date to be determined bythe IASBHKFRS for Private Entities Accounting StandardSection I. Amended Standard issued that is not yet effective, but may be adopted earlyStandard affectedAmendments relate toMembers'HandbookEffective dateHKFRS for Private EntitiesAccounting StandardRevised HKFRS for Private EntitiesAccounting Standard(amendments)
Update No. 328Accounting periods beginningon or after 1 January 2027HKFRS Sustainability Disclosure StandardsSection I. New Standards issued that are not yet effective, but may be adopted earlyStandards affectedNew standards relate toMembers'HandbookEffective dateHKFRS S1General Requirements forDisclosure of Sustainability-relatedFinancial InformationUpdate No. 319Note 1HKFRS S2Climate-related DisclosuresUpdate No. 319Note 11 HKFRS Sustainability Disclosure Standards are voluntary until and unless relevant authorities and/or regulatorsmandate their use. See no. 1 and 2 of the FAQs on HKFRS Sustainability Disclosure Standards.Published on 16 December 2025