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香港会计师公会

共 207 篇

名称	文号	施行日期
Invitation to Comment on Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5 ) 香港会计师公会 · 征求意见稿通知与规定发布 2020-07-17	—	—
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	—	—
IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1) 香港会计师公会 · 意见函报告发布 2020-06-03	—	—
IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) 香港会计师公会 · 意见函报告发布 2020-05-25	—	—
IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16 香港会计师公会 · 意见函报告发布 2020-05-08	—	—
Invitation to Comment on IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1) 香港会计师公会 · 征求意见稿通知与规定发布 2020-05-06	—	—
Invitation to Comment on IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Exposure Draft of a proposed amendment to IFRS 16) 香港会计师公会 · 征求意见稿通知与规定发布 2020-04-27	—	—
Invitation to Comment on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2: Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 香港会计师公会 · 征求意见稿通知与规定发布 2020-04-14	—	—
Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study 香港会计师公会 · What's new通知与规定发布 2020-03-24	—	—
Invitation to Comment on IASB Discussion Paper DP/2020/1 Business Combinations–Disclosures, Goodwill and Impairment 香港会计师公会 · 征求意见稿通知与规定发布 2020-03-23	—	—
Financial Reporting, Auditing and Ethics Alert Issue 33: Financial reporting implications of coronavirus 香港会计师公会 · What's new动态发布 2020-03-05	—	—
Invitation to Comment on IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard 香港会计师公会 · 征求意见稿通知与规定发布 2020-01-31	—	—
As at June 2020 香港会计师公会 · 准则修订清单通知与规定发布 2020-01-01	—	—
As at December 2020 香港会计师公会 · 准则修订清单通知与规定发布 2020-01-01	—	—
Letter to IASB Chairman on Classification of Liabilities as Current or Non-current: Liabilities with equity-settled features 香港会计师公会 · 意见函报告发布 2019-12-20	—	—
IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies — Meeting summary 香港会计师公会 · 意见函报告发布 2019-11-26	—	—
IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies 香港会计师公会 · 意见函报告发布 2019-11-26	—	—
IASB Exposure Draft ED/2019/05 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 香港会计师公会 · 意见函报告发布 2019-11-14	—	—
IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 香港会计师公会 · 意见函报告发布 2019-09-25	—	—
IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 香港会计师公会 · 意见函报告发布 2019-08-15	—	—
Proposed amendments to the IFRS Foundation Due Process Handbook 香港会计师公会 · 意见函报告发布 2019-07-26	—	—
IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform – Proposed amendments to IFRS 9 and IAS 39 香港会计师公会 · 意见函报告发布 2019-06-20	—	—
IFRS Interpretations Committee Tentative Agenda Decision: Holdings of Cryptocurrencies 香港会计师公会 · 意见函报告发布 2019-05-30	—	—
IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract 香港会计师公会 · 意见函报告发布 2019-04-24	—	—
IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity 香港会计师公会 · 意见函报告发布 2019-01-08	—	—
As at June 2019 香港会计师公会 · 准则修订清单通知与规定发布 2019-01-01	—	—
As at December 2019 香港会计师公会 · 准则修订清单通知与规定发布 2019-01-01	—	—
Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes 香港会计师公会 · 意见函报告发布 2018-08-02	—	—
Institute comments on European Commission's Consultation Paper on Fitness Check on the EU Framework for Public Reporting by Companies 香港会计师公会 · 意见函报告发布 2018-07-20	—	—