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1. • • 香港的會計準則是規範香港金融交易處理的條規。 2005年1月開始，香港遵循國際財務報告準則（IFRS）模式，遵守了財務報告準則（FRS）框架。 這個框架由國際會計準則理事會（IASB）負責。 香港的會計準則有另一個名稱，即“香港財務報告準則（HKFRS）”。
     www.3ecpa.com.hk/zi-yuan/qi-ye-he-gui-yao-qiu/xiang-gang-de-kuai-ji-zhun-ze/?lang=zh-hant

     香港的會計準則：基本知識 - 3E Accounting Firm Hong Kong

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3. www.3ecpa.com.hk › zi-yuan › qi-ye-he-gui-yao-qiu香港的會計準則：基本知識 - 3E Accounting Firm Hong Kong

   www.3ecpa.com.hk › zi-yuan › qi-ye-he-gui-yao-qiu

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   香港的會計準則是規範香港金融交易處理的條規。 2005年1月開始，香港遵循國際財務報告準則（IFRS）模式，遵守了財務報告準則（FRS）框架。 這個框架由國際會計準則理事會（IASB）負責。 香港的會計準則有另一個名稱，即“香港財務報告準則（HKFRS）”。 把這些準則引入香港，是一項基本原則，有助於定義現有會計術語的含義，這些準則還要求在香港進行的金融交易有最低披露水平。 會計準則可幫助您識別、計量和提出重要通用財務報表的披露要求。 簡而言之，會計準則為公司財務報表提供“誠實和公正”的概覽。 香港註冊會計師公會（HKICPA）概述. 負責監督香港會計業的監管機構是香港註冊會計師公會（HKICPA）。 在香港註冊成立的任何公司，都將需要保持適當的會計賬目。

4. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

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   财务报告准则. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).

5. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

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   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations

6. www.hkicpa.org.hk › en › Standards-settingFinancial Reporting - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › en › Standards-setting

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   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations, HK Interpretations and HK (SIC) Interpretations (collectively referred to as "Interpretations") ...

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

   annualreport2023.hkicpa.org.hk › hk › standard

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   本港準則制訂工作的發展已追上國際步伐。 於2022年5月，財經事務及庫務局（財庫局）確認了公會作為香港可持續發展披露準則制訂者的法定角色，而公會理事會亦於2022年10月批准公會潛在採納由ISSB制訂的國際財務報告可持續披露準則（IFRS可持續披露準則）的路線圖，作為本港可持續發展匯報的框架，惟須與有關各方作進一步討論。 作為落實路線圖的第一步，公會理事會自2023年1月起擴大了財務報告準則委員會 (FRSC)的職權範圍，讓委員會負責監督可持續發展披露準則的制訂工作，同時設立一個可持續發展諮詢小組 (SAP)，在技術層面上協助FRSC處理可持續發展議題。

8. www.hkicpa.org.hk › hksaebk › HKSA_Members_Handbook_MasterPresentation of Financial Statements - Hong Kong Institute ...

   www.hkicpa.org.hk › hksaebk › HKSA_Members_Handbook_Master

   IN1 Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1) replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005.

9. www.hkicpa.org.hk › zh-HK › Standards-setting新準則和修訂準則列表 - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › zh-HK › Standards-setting

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