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文库 / 香港（HKICPA） / 征求意见稿

征求意见稿

共 46 篇
名称文号施行日期状态
Invitation to Comment on IFRS Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
香港会计师公会 · 征求意见稿通知与规定发布 2021-05-03
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Invitation to Comment on IASB Exposure Draft ED/2021/4 Lack of Exchangeability
香港会计师公会 · 征求意见稿通知与规定发布 2021-04-21
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Invitation to Comment on IASB Request for Information Third Agenda Consultation
香港会计师公会 · 征求意见稿通知与规定发布 2021-03-31
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Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
香港会计师公会 · 征求意见稿通知与规定发布 2021-03-29
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Invitation to Comment on IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed Amendment to IFRS 16
香港会计师公会 · 征求意见稿通知与规定发布 2021-02-16
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Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
香港会计师公会 · 征求意见稿通知与规定发布 2021-01-29
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Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-11
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Invitation to Comment on IASB Request for Information Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-10
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Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-08
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Invitation to Comment on IFRS Foundation Consultation Paper on Sustainability Reporting
香港会计师公会 · 征求意见稿通知与规定发布 2020-10-07
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Invitation to Comment on Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5 )
香港会计师公会 · 征求意见稿通知与规定发布 2020-07-17
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Invitation to Comment on IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1)
香港会计师公会 · 征求意见稿通知与规定发布 2020-05-06
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Invitation to Comment on IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Exposure Draft of a proposed amendment to IFRS 16)
香港会计师公会 · 征求意见稿通知与规定发布 2020-04-27
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Invitation to Comment on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2: Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
香港会计师公会 · 征求意见稿通知与规定发布 2020-04-14
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Invitation to Comment on IASB Discussion Paper DP/2020/1 Business Combinations–Disclosures, Goodwill and Impairment
香港会计师公会 · 征求意见稿通知与规定发布 2020-03-23
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Invitation to Comment on IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard
香港会计师公会 · 征求意见稿通知与规定发布 2020-01-31
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