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  1. www.hkicpa.org.hk › en › Standards-settingList of new and amended standards - Hong Kong Institute of ...

    2017年1月1日 · List of Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021. List of new and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end.

  2. www.hkicpa.org.hk › - › mediaHong Kong Financial Reporting Standards Update

    Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standard and amendments relate to Members' Handbook

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  4. www.hkicpa.org.hk › - › mediaHong Kong Financial Reporting Standards Update

    Hong Kong Financial Reporting Standards Update. Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end. * Effective for accounting periods beginning on or after 1 April 2021.

  5. annualreport2023.hkicpa.org.hk › hk › standard準則制訂 - Hong Kong Institute of Certified Public Accountants

    公會發佈了一份全新的《質量管理手冊》，指導中小型執業事務所應用最新的質量管理準則，同時亦發佈了一份載有2022年9月審計及財務報告準則最新變動的改良版《審計實務手冊》，繼續幫助中小型執業事務所實施新的主要審計準則。 於2022年10月，公會出版了有關香港質量管理準則 (HKSQM) 1及HKSQM 2的常見問答集，並於2023年3月發佈與HKSQM 1相關的通告。 公會於報告期內刊發了五份主要會計指引。 第一份與立法會於2022年6月取消強制性公積金計劃（強積金）對沖安排有關。 對沖安排取消後，所有須遵守本地強積金及僱傭法例的公司均會受到影響，因此，有關舉措引發本地技術專家熱議，並針對入賬方法進行討論。 公會一直與相關各界深入探討此議題，並於2023年2月發佈相關通告，為持份者提供方向指引。

  6. www.bdo.com.hk › getattachment › 105d2216-47e1-47b6-9b22-d1dcfHKFRS/IFRS UPDATE 2024/03 Status Effective date

    2024年4月17日 · BDO Global released IFRS Accounting Standards In Practice – IAS 1 Classification of Loans as Current or Non-current that covers, in detail, the cumulative effect of the 2020 Amendments and the 2022 Amendments related to the right to defer settlement of

  7. www.bdo.com.hk › getattachment › InsightsHKFRS / IFRS UPDATE 2023/08 - BDO

    IFRS Accounting Standard will set out significant new requirements for how financial statements are presented, with particular focus on the statement of profit or loss, including requirements for mandatory sub-

  8. preprod.hkicpa.org.hk › form › FrHong Kong Financial Reporting Standards Update

    Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end. Section II. New and amended Standards, Interpretations and Framework issued that are effective subsequent to December 2018 year-end, but may be adopted early.

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