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精选编译文章

请于此页面阅览精选《A Plus》 文章中文译本。
2024年第2期  

 

Feature

 

五种会计师的独特事业发展路径

Five unique career paths for accountants

 

五位来自不同专业范畴的公会会员分享其多元化的事业机遇

A Plus talks to Institute members in five specialized areas, highlighting a diverse range of career opportunities

 

Feature

 

师友情深:香港会计师公会师友计划成立十周年

Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme

 

三对师友分享该计划对他们的职业生涯和个人成长有何深远影响

Three mentor-mentee pairs discuss the impact of the programme on their careers and personal growth

 

Feature

 

教育为本:IFAC推动全球会计培训的方针

It all starts with education: IFAC’s approach to boosting global accounting training

 

来自国际会计师联合会(IFAC)会计教育平台的Helen Partridge及Bruce Vivian,讲述如何解决人才短缺问题,以及他们对会计行业教育的热情

IFAC Accountancy Education’s Helen Partridge and Bruce Vivian on tackling the talent shortage issue and their passion for education



Thought leadership

 

引领不断演变的碳市场格局

Navigating the evolving carbon market landscape

中电控股有限公司集团可持续发展总监罗汉卿,讲述有关发展具高度诚信碳市场及制订相关新规则之重要性

Hendrik Rosenthal, Director – Group Sustainability at CLP Holdings Limited, on the importance of new rules that define high-integrity in carbon markets

 

 

Second opinions

 

如何增加会计行业的人才吸引力?

How can talent attraction be enhanced within the accounting profession?




Young member of the month

 

地政总署地政主任曾秀佩

Cherry Tsang, Land Executive at the Lands Department

地政总署地政主任曾秀佩,分享她如何运用其会计师技能于公共土地管理的范畴上

Cherry Tsang, Land Executive at the Lands Department, on how she is using her skills as an accountant in the public land management field

 



Source

 

具有里程碑意义的可持续鉴证准则:公会回应

A landmark sustainability assurance standard: The Institute’s response

本文概述了公会对IAASB所发布的ISSA第5000号之征求意见稿的回应

An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000

 

 

 

 

2024年第1期  


Feature

 

以专业使命为本的行业:香港会计师公会会长梁思杰专访

A purpose-driven profession: Interview with Roy Leung

 

香港会计师公会会长梁思杰谈及解决人才短缺问题,以及公会成为可持续发展准则制定者的法定角色之重要性

Roy Leung, President of the Institute, on tackling the talent shortage issue, and the significance of the Institute's role as a statutory sustainability standard setter


 

Feature

 

良好企业管治,良好ESG表现:2023年最佳企业管治及ESG大奖获奖机构

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

 

对公会商业大奖各获奖机构作出的重点回顾,表彰企业管治和环境、社会及管治的成就

Key highlights based on the awardees of the Institute's business awards which celebrate achievements in corporate governance and ESG


 

Feature

 

从无关痛痒到举足轻重:香港ESG鉴证的兴起

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

 

探讨香港ESG鉴证的现况,以及公司聘请第三方为其ESG报告进行鉴证所带来的好处

The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports

 

Second opinions

 

会计师如何协助企业实现转型融资与规划?

How can accountants support transition finance and planning for businesses?




Institute insights


提升中小型执业会计师事务所进行数码化转型的能力

Empowering SMPs in their digital transformation journey

 

有关公会对香港中小型执业会计师事务所采用科技的情况所进行的研究之主要见解

Key insights from the Institute's study on the current state of technology adoption by small- and medium-sized practices in Hong Kong

 

 

Young member of the month


AEON信贷财务(亚洲)有限公司高级经理陈宜安

Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited

 

AEON信贷财务(亚洲)有限公司高级经理陈宜安分享他何以认为ESG将在其未来事业发展中有着重要位置

Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited, on how he sees ESG playing a bigger part of his future



Source

 

ISSB下一步的工作计划应是什么?

What's next for the ISSB work plan?

 

本文概述公会对ISSB「议程优先事项的咨询」意见征询稿的回应

An overview of the Institute's response to the ISSBRequest for Information on Consultation on Agenda Priorities




Source

 

对收入确认的规定进行审议

A review of the revenue recognition requirements

本文概述了公会对IASB国际财务报告准则第15号「客户合同收入」意见征询稿的回应

A summary of the Institute's response to the IASBRequest for Information on IFRS 15 Revenue from Contracts with Customers



Source

 

告别IAS 1;迎来IFRS 18

Goodbye IAS 1; Hello IFRS 18

财务报表列报和披露的新准则

A new standard on presentation and disclosure in financial statements




Source

 

ISSB准则:中小型企业如何为新要求做好准备

ISSB standards: How SMEs can get ready for the upcoming requirements

本文探讨中小型企业在为遵守ISSB准则而作准备时所需考虑的主要事项

Key considerations for smaller enterprises amid companies gearing up for the ISSB standards

 

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