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香港会计师公会

共 207 篇
名称文号施行日期状态
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
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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
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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
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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
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List of Amended Standards and Interpretations issued that are applicable to December 2024 year-end
香港会计师公会 · 准则修订清单通知与规定发布 2024-12-31
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As at 31 December 2024
香港会计师公会 · 准则修订清单通知与规定发布 2024-12-31
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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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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
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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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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
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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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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
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As at 30 June 2024
香港会计师公会 · 准则修订清单通知与规定发布 2024-06-30
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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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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
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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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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
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As at 31 December 2023
香港会计师公会 · 准则修订清单通知与规定发布 2023-12-31
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List of New and amended Standards issued that are applicable to December 2023 year-end
香港会计师公会 · 准则修订清单通知与规定发布 2023-12-31
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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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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
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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
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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
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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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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
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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
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