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意见函

共 78 篇

名称	文号	施行日期
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 · 意见函报告发布 2026-04-20	—	—
Tentative agenda decision – Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18) 香港会计师公会 · 意见函报告发布 2026-02-05	—	—
IASB Request for Information Post-implementation Review of IFRS 16 Leases 香港会计师公会 · 意见函报告发布 2025-10-13	—	—
IASB Exposure Draft Provisions—Targeted Improvements (Proposed amendments to IAS 37) 香港会计师公会 · 意见函报告发布 2025-03-11	—	—
IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) 香港会计师公会 · 意见函报告发布 2025-01-20	—	—
IASB Exposure Draft Climate-related and Other Uncertainties in the Financial Statements 香港会计师公会 · 意见函报告发布 2024-11-27	—	—
IASB Exposure Draft Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) 香港会计师公会 · 意见函报告发布 2024-08-02	—	—
IASB Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) 香港会计师公会 · 意见函报告发布 2024-07-12	—	—
IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) 香港会计师公会 · 意见函报告发布 2024-03-28	—	—
IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 香港会计师公会 · 意见函报告发布 2023-10-26	—	—
IASB Request for Information: Post-implementation Review of IFRS 9 Financial Instruments ― Impairment 香港会计师公会 · 意见函报告发布 2023-09-26	—	—
IASB Exposure Draft Amendments to the Classification and Measurement of Financial Assets (Proposed amendments to IFRS 9 and IFRS 7 香港会计师公会 · 意见函报告发布 2023-07-17	—	—
IASB Exposure Draft International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12) 香港会计师公会 · 意见函报告发布 2023-03-06	—	—
IASB Exposure Draft ED/2022/1 Third Edition of the IFRS for SMEs Accounting Standard 香港会计师公会 · 意见函报告发布 2023-02-21	—	—
IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 香港会计师公会 · 意见函报告发布 2022-05-23	—	—
IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) 香港会计师公会 · 意见函报告发布 2022-03-24	—	—
IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1 香港会计师公会 · 意见函报告发布 2022-03-18	—	—
IASB Exposure Draft ED/2021/07 Subsidiaries without Public Accountability: Disclosures 香港会计师公会 · 意见函报告发布 2022-01-04	—	—
Tentative agenda decision – Demand Deposits with Restrictions on Use ( IAS 7 Statement of Cash Flows ) 香港会计师公会 · 意见函报告发布 2021-11-16	—	—
IASB Exposure Draft ED/2021/08 Initial Application of IFRS 17 and IFRS 9 – Comparative information 香港会计师公会 · 意见函报告发布 2021-09-27	—	—
IASB Request for Information Third Agenda Consultation 香港会计师公会 · 意见函报告发布 2021-09-13	—	—
IASB Discussion Paper DP/2020/2 Business Combinations under Common Control 香港会计师公会 · 意见函报告发布 2021-08-11	—	—
IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities 香港会计师公会 · 意见函报告发布 2021-07-30	—	—
IFRS Foundation Exposure Draft 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 · 意见函报告发布 2021-07-27	—	—
IASB Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities 香港会计师公会 · 意见函报告发布 2021-05-10	—	—
IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 香港会计师公会 · 意见函报告发布 2021-03-24	—	—
IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 – Proposed amendment to IFRS16 香港会计师公会 · 意见函报告发布 2021-02-24	—	—
IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting 香港会计师公会 · 意见函报告发布 2020-12-30	—	—
IASB Discussion Paper DP/2020/1 Business Combinations-Disclosures, Goodwill and Impairment 香港会计师公会 · 意见函报告发布 2020-12-23	—	—
IASB Request for Information Comprehensive Review of the IFRS for SMEs Standard 香港会计师公会 · 意见函报告发布 2020-10-22	—	—