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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 the IASB Request for Information Post-implementation Review of IFRS 9 and IFRS 7 Hedge Accounting Requirements
香港会计师公会 · 征求意见稿通知与规定发布 2026-09-30
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Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decisions
香港会计师公会 · 征求意见稿通知与规定发布 2026-09-30
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Invitation to Comment on the IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution
香港会计师公会 · 征求意见稿通知与规定发布 2026-08-19
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Invitation to comment on the IASB Exposure Draft Consolidation Exception (Proposed amendments to the IFRS for SMEs Accounting Standard)
香港会计师公会 · 征求意见稿通知与规定发布 2026-05-13
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Invitation to comment on Proposed Amendments to Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations
香港会计师公会 · 征求意见稿通知与规定发布 2026-02-26
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Invitation to comment on the IASB Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)
香港会计师公会 · 征求意见稿通知与规定发布 2026-02-20
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Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
香港会计师公会 · 征求意见稿通知与规定发布 2025-12-09
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Invitation to Comment on IASB Exposure Draft Risk Mitigation Accounting
香港会计师公会 · 征求意见稿通知与规定发布 2025-12-05
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Invitation to Comment on the IASB Request for Information Post-implementation Review of IFRS 16 Leases
香港会计师公会 · 征求意见稿通知与规定发布 2025-06-19
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Invitation to Comment on the IFRS Foundation Exposure Draft Proposed Amendments to the IFRS Foundation Due Process Handbook
香港会计师公会 · 征求意见稿通知与规定发布 2024-12-20
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Invitation to Comment on IASB Exposure Draft Provisions—Targeted Improvements—Proposed amendments to IAS 37
香港会计师公会 · 征求意见稿通知与规定发布 2024-11-14
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Invitation to Comment on the IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x)
香港会计师公会 · 征求意见稿通知与规定发布 2024-09-20
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Invitation to Comment on IASB Exposure Draft Climate-related and Other Uncertainties in the Financial Statements
香港会计师公会 · 征求意见稿通知与规定发布 2024-08-01
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Invitation to Comment on the IASB Exposure Draft Amendments to IFRS 19Subsidiaries without Public Accountability: Disclosures
香港会计师公会 · 征求意见稿通知与规定发布 2024-07-31
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Invitation To Comment On The IASB Exposure Draft - Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)
香港会计师公会 · 征求意见稿通知与规定发布 2024-07-26
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Invitation to Comment on IASB Exposure Draft on Contracts for Renewable Electricity - Proposed amendments to IFRS 9 and IFRS 7
香港会计师公会 · 征求意见稿通知与规定发布 2024-05-09
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Invitation to Comment on IASB Exposure Draft Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
香港会计师公会 · 征求意见稿通知与规定发布 2024-04-03
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Invitation to Comment on IASB Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment - Proposed amendments to IFRS 3 and IAS 36
香港会计师公会 · 征求意见稿通知与规定发布 2024-03-15
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Invitation to Comment on IASB Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
香港会计师公会 · 征求意见稿通知与规定发布 2023-11-30
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Invitation to Comment on IASB Exposure Draft Annual Improvements to IFRS Accounting Standards – Volume 11
香港会计师公会 · 征求意见稿通知与规定发布 2023-09-13
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Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers
香港会计师公会 · 征求意见稿通知与规定发布 2023-06-30
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Invitation to Comment on IASB Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Accounting Standard
香港会计师公会 · 征求意见稿通知与规定发布 2023-06-02
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Invitation to Comment on IASB Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
香港会计师公会 · 征求意见稿通知与规定发布 2023-03-23
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Invitation to Comment on IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
香港会计师公会 · 征求意见稿通知与规定发布 2022-09-09
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Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
香港会计师公会 · 征求意见稿通知与规定发布 2021-11-29
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Invitation to Comment on IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)
香港会计师公会 · 征求意见稿通知与规定发布 2021-11-22
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Invitation to Comment on IASB Request for Information: Post-implementation Review of IFRS 9―Classification and Measurement
香港会计师公会 · 征求意见稿通知与规定发布 2021-10-04
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Invitation to Comment on IASB Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)
香港会计师公会 · 征求意见稿通知与规定发布 2021-07-29
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Invitation to Comment on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures
香港会计师公会 · 征求意见稿通知与规定发布 2021-07-27
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Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary
香港会计师公会 · 征求意见稿通知与规定发布 2021-05-31
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