文库 / 香港（HKICPA）

香港（HKICPA）

共 207 篇

名称	文号	施行日期
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	—	—
As at 30 June 2023 香港会计师公会 · 准则修订清单通知与规定发布 2023-06-30	—	—
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	—	—
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	—	—
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	—	—
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	—	—
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	—	—
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	—	—
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	—	—
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	—	—
List of New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 香港会计师公会 · 准则修订清单通知与规定发布 2023-01-01	—	—
As at 31 December 2022 香港会计师公会 · 准则修订清单通知与规定发布 2022-12-31	—	—
List of Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end 香港会计师公会 · 准则修订清单通知与规定发布 2022-12-31	—	—
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	—	—
As at 30 June 2022 香港会计师公会 · 准则修订清单通知与规定发布 2022-06-30	—	—
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	—	—
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	—	—
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	—	—
List of new and amended standards applicable to 1 Jan 2022 香港会计师公会 · 准则修订清单通知与规定发布 2022-01-01	—	—
As at 31 December 2021 香港会计师公会 · 准则修订清单通知与规定发布 2021-12-31	—	—
List of Amended Standards issued that are applicable to December 2021 year-end 香港会计师公会 · 准则修订清单通知与规定发布 2021-12-31	—	—
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	—	—
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	—	—
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	—	—
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	—	—
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	—	—