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香港（HKICPA）

共 207 篇
名称文号施行日期状态
IASB Request for Information Third Agenda Consultation
香港会计师公会 · 意见函报告发布 2021-09-13
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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
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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
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Invitation to Comment on IASB Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)
香港会计师公会 · 征求意见稿通知与规定发布 2021-07-29
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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
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Invitation to Comment on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures
香港会计师公会 · 征求意见稿通知与规定发布 2021-07-27
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Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary
香港会计师公会 · 征求意见稿通知与规定发布 2021-05-31
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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
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HKFRS 17 Contractual Service Margin educational guidance
香港会计师公会 · What's new动态发布 2021-05-07
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Invitation to Comment on IFRS Exposure Draft on 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 · 征求意见稿通知与规定发布 2021-05-03
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Invitation to Comment on IASB Exposure Draft ED/2021/4 Lack of Exchangeability
香港会计师公会 · 征求意见稿通知与规定发布 2021-04-21
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Invitation to Comment on IASB Request for Information Third Agenda Consultation
香港会计师公会 · 征求意见稿通知与规定发布 2021-03-31
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Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
香港会计师公会 · 征求意见稿通知与规定发布 2021-03-29
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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
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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
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Invitation to Comment on IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed Amendment to IFRS 16
香港会计师公会 · 征求意见稿通知与规定发布 2021-02-16
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Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
香港会计师公会 · 征求意见稿通知与规定发布 2021-01-29
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Financial reporting considerations for 2020
香港会计师公会 · What's new动态发布 2021-01-13
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As at June 2021
香港会计师公会 · 准则修订清单通知与规定发布 2021-01-01
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List of new and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end
香港会计师公会 · 准则修订清单通知与规定发布 2020-12-31
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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
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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
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Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-11
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Invitation to Comment on IASB Request for Information Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-10
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Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control
香港会计师公会 · 征求意见稿通知与规定发布 2020-12-08
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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
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Invitation to Comment on IFRS Foundation Consultation Paper on Sustainability Reporting
香港会计师公会 · 征求意见稿通知与规定发布 2020-10-07
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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
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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
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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
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