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意见函

共 78 篇

名称	文号	施行日期
IASB Exposure Draft ED/2019/7 General Presentation and Disclosures 香港会计师公会 · 意见函报告发布 2020-09-28	—	—
IASB Exposure Draft ED/2019/7 General Presentation and Disclosures — HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements 香港会计师公会 · 意见函报告发布 2020-09-28	—	—
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 · 意见函报告发布 2020-06-03	—	—
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 · 意见函报告发布 2020-05-25	—	—
IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16 香港会计师公会 · 意见函报告发布 2020-05-08	—	—
Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 香港会计师公会 · 意见函报告发布 2019-12-20	—	—
IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies — Meeting summary 香港会计师公会 · 意见函报告发布 2019-11-26	—	—
IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies 香港会计师公会 · 意见函报告发布 2019-11-26	—	—
IASB Exposure Draft ED/2019/05 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 香港会计师公会 · 意见函报告发布 2019-11-14	—	—
IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 香港会计师公会 · 意见函报告发布 2019-09-25	—	—
IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 香港会计师公会 · 意见函报告发布 2019-08-15	—	—
Proposed amendments to the IFRS Foundation Due Process Handbook 香港会计师公会 · 意见函报告发布 2019-07-26	—	—
IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform – Proposed amendments to IFRS 9 and IAS 39 香港会计师公会 · 意见函报告发布 2019-06-20	—	—
IFRS Interpretations Committee Tentative Agenda Decision: Holdings of Cryptocurrencies 香港会计师公会 · 意见函报告发布 2019-05-30	—	—
IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract 香港会计师公会 · 意见函报告发布 2019-04-24	—	—
IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity 香港会计师公会 · 意见函报告发布 2019-01-08	—	—
Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes 香港会计师公会 · 意见函报告发布 2018-08-02	—	—
Institute comments on European Commission's Consultation Paper on Fitness Check on the EU Framework for Public Reporting by Companies 香港会计师公会 · 意见函报告发布 2018-07-20	—	—
IASB Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material 香港会计师公会 · 意见函报告发布 2018-01-10	—	—
Letter to Hong Kong authorized Insurers: HKFRS 17 Insurance Contracts 香港会计师公会 · 意见函报告发布 2018-01-08	—	—
Letter to IASB: HKFRS 17 Insurance Contracts 香港会计师公会 · 意见函报告发布 2018-01-03	—	—
IASB Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure 香港会计师公会 · 意见函报告发布 2017-10-17	—	—
IASB Request for Information of Post-Implementation Review: IFRS 13 Fair Value Measurement 香港会计师公会 · 意见函报告发布 2017-09-29	—	—
IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments 香港会计师公会 · 意见函报告发布 2017-08-08	—	—
Letter to IASB Chairman on the Definition of a Business: April IASB tentative decisions 香港会计师公会 · 意见函报告发布 2017-07-20	—	—
IASB Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9 香港会计师公会 · 意见函报告发布 2017-06-07	—	—
Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 香港会计师公会 · 意见函报告发布 2016-12-19	—	—
IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) 香港会计师公会 · 意见函报告发布 2016-11-11	—	—
Exposure Drafts on IVS 104 Bases of Value, IVS 105 Valuation Approaches and Methods and IVS 210 Intangible Assets issued by International Valuation Standards Council 香港会计师公会 · 意见函报告发布 2016-07-29	—	—
IASB Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40) 香港会计师公会 · 意见函报告发布 2016-03-21	—	—