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动态

共 32 篇

名称	文号	施行日期
HKFRS 18 Navigator Issue 8: Navigating IFRS agenda decisions on HKFRS 18 香港会计师公会 · What's new指南与解读发布 2026-10-28	—	—
Update 350 relates to Amendments to AG 5 (Revised) Merger Accounting for Common Control Combinations 香港会计师公会 · What's new通知与规定发布 2026-09-29	—	—
HKFRS 18 Navigator Issue 7: Beyond the headlines: Changes to other HKFRS Accounting Standards 香港会计师公会 · What's new指南与解读发布 2026-08-24	—	—
HKFRS 18 Navigator Issue 6: A deep-dive into income, expenses & information grouping 香港会计师公会 · What's new指南与解读发布 2026-07-28	—	—
HKFRS 18 Navigator Issue 5: Insights for Financial Institutions 香港会计师公会 · What's new指南与解读发布 2026-06-30	—	—
HKFRS 18 Navigator Issue 4: Management-defined performance measures 香港会计师公会 · What's new指南与解读发布 2026-05-22	—	—
HKFRS 18 Navigator Issue 3: Defining what you do: Determination of main business activities 香港会计师公会 · What's new指南与解读发布 2026-04-27	—	—
HKFRS 18 Navigator Issue 2: Navigating the New Structure 香港会计师公会 · What's new指南与解读发布 2026-03-27	—	—
HKFRS 18 Navigator Issue 1: Getting Ready 香港会计师公会 · What's new指南与解读发布 2026-02-27	—	—
Financial reporting considerations for closing out 2025 香港会计师公会 · What's new动态发布 2026-02-26	—	—
Determining the applicable HKFRS Accounting Standards for cryptocurrencies and stablecoins 香港会计师公会 · What's new动态发布 2026-01-06	—	—
Alert 51: Supporting Your Professional Work on Virtual Assets 香港会计师公会 · What's new动态发布 2025-09-19	—	—
Key impact of the 2025 revised HKFRS for Private Entities Accounting Standard on local entities 香港会计师公会 · What's new动态发布 2025-04-29	—	—
Educational guidance: Financial reporting considerations for closing out 2024 香港会计师公会 · What's new动态发布 2025-02-21	—	—
Educational guidance: Accounting implications of the government subsidy scheme for the abolition of the MPF-LSP offsetting arrangement 香港会计师公会 · What's new动态发布 2025-01-22	—	—
Educational Publication: Financial reporting considerations for closing out 2023 香港会计师公会 · What's new动态发布 2024-02-03	—	—
Educational Publication: HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held 香港会计师公会 · What's new动态发布 2023-11-10	—	—
Educational guidance on the accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong 香港会计师公会 · What's new动态发布 2023-07-04	—	—
Illustrative examples on classification of liabilities as current or non-current 香港会计师公会 · What's new动态发布 2023-06-23	—	—
Educational Publication: HKFRS 17 Insurance Contracts - Journal Entries 香港会计师公会 · What's new动态发布 2023-06-14	—	—
Updated Illustrative examples on rent concessions 香港会计师公会 · What's new通知与规定发布 2023-05-10	—	—
Educational Publication: Financial Reporting Consideration for Closing Out 2022 香港会计师公会 · What's new动态发布 2023-03-21	—	—
Alert 44: Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong 香港会计师公会 · What's new动态发布 2023-02-22	—	—
Educational guidance "Financial reporting considerations for closing out 2021" 香港会计师公会 · What's new动态发布 2022-03-04	—	—
Accounting considerations for a Special Purpose Acquisition Company (“SPAC”) 香港会计师公会 · What's new动态发布 2022-01-21	—	—
HKFRS 17 Contractual Service Margin educational guidance 香港会计师公会 · What's new动态发布 2021-05-07	—	—
Financial reporting considerations for 2020 香港会计师公会 · What's new动态发布 2021-01-13	—	—
COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements 香港会计师公会 · What's new动态发布 2020-08-21	—	—
COVID-19-related financial reporting issues for 2020 reporting periods 香港会计师公会 · What's new动态发布 2020-06-09	—	—
Illustrative examples on COVID-19-related rent concessions 香港会计师公会 · What's new动态发布 2020-06-04	—	—