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香港会计师公会

共 207 篇
名称文号施行日期状态
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
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Invitation to comment on the IASB Request for Information Post-implementation Review of IFRS 9 and IFRS 7 Hedge Accounting Requirements
香港会计师公会 · 征求意见稿通知与规定发布 2026-09-30
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Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decisions
香港会计师公会 · 征求意见稿通知与规定发布 2026-09-30
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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
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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
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Invitation to Comment on the IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution
香港会计师公会 · 征求意见稿通知与规定发布 2026-08-19
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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
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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
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As at 30 June 2026
香港会计师公会 · 准则修订清单通知与规定发布 2026-06-30
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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
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Invitation to comment on the IASB Exposure Draft Consolidation Exception (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 2026-05-13
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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
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IASB Exposure Draft - Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)
香港会计师公会 · 意见函报告发布 2026-04-20
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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
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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
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Financial reporting considerations for closing out 2025
香港会计师公会 · What's new动态发布 2026-02-26
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Invitation to comment on Proposed Amendments to Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations
香港会计师公会 · 征求意见稿通知与规定发布 2026-02-26
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Invitation to comment on the IASB Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)
香港会计师公会 · 征求意见稿通知与规定发布 2026-02-20
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Tentative agenda decision – Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
香港会计师公会 · 意见函报告发布 2026-02-05
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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
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List of Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2026
香港会计师公会 · 准则修订清单通知与规定发布 2026-01-01
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List of Amended Standards issued that are applicable to December 2025 year-end
香港会计师公会 · 准则修订清单通知与规定发布 2025-12-31
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As at 31 December 2025
香港会计师公会 · 准则修订清单通知与规定发布 2025-12-31
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Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
香港会计师公会 · 征求意见稿通知与规定发布 2025-12-09
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Invitation to Comment on IASB Exposure Draft Risk Mitigation Accounting
香港会计师公会 · 征求意见稿通知与规定发布 2025-12-05
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IASB Request for Information Post-implementation Review of IFRS 16 Leases
香港会计师公会 · 意见函报告发布 2025-10-13
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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
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As at 30 June 2025
香港会计师公会 · 准则修订清单通知与规定发布 2025-06-30
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Invitation to Comment on the IASB Request for Information Post-implementation Review of IFRS 16 Leases
香港会计师公会 · 征求意见稿通知与规定发布 2025-06-19
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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
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