2025

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最新動態 -2025年

本頁列出香港會計師公會準則制訂部在2025年發布的主要資料。有用資料的連結

財務報告準則

Publications

Item	Date of Issue	Title
2025-3	21 February 2025	Educational guidance: Financial reporting considerations for closing out 2024
2025-2	4 February 2025	A Plus Article: Strengthening financial reporting for climate-related and other uncertainties
2025-1	22 January 2025	Educational guidance: Accounting implications of the government subsidy scheme for the abolition of the MPF-LSP offsetting arrangement

Comment letters

Item	Date of Submission	Subject
2025-1	20 January 2025	IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x)

網路廣播

Item	Date of issue	Title
2025-7	17 February 2025	E-learning: Accounting updates on financial instruments (2 CPD hours)
2025-6	17 February 2025	E-learning: Accounting updates for Small and Medium-sized entities (1.5 CPD hours)
2025-5	17 February 2025	E-learning: Unlocking HKFRS 18 – An Overview of New Presentation and Disclosure Requirements (1.5 CPD hours)
2025-4	17 February 2025	E-learning: Year-end reminders for insurers – Preparing for the year after implementation of HKFRS 17 Insurance Contracts (1.5 CPD hours)
2025-3	11 February 2025	E-learning: Year-end Financial Reporting Reminders for 2024 (2 CPD hours)
2025-2	10 January 2025	E-learning: Common application issues of HKFRSs (1.5 CPD hours)
2025-1	8 January 2025	E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 2) (1 CPD hours)

審計與鍳證業務準則

Publications

Item	Date of Issue	Category	Subject
2025-1	28 February 2025	Auditing and Assurance	Circular on Reporting under Rule 4.2 and Rule 4.4 relating to Net Asset Requirement and Rule 4.6 relating to Investment Requirements of the New Capital Investment Entrant Scheme (updated as at 28 February 2025)

網路廣播

Item	Category	Title
2025-6	Auditing and Assurance	E-learning: The Audit of Licensed Corporations and Associated Entities of Intermediaries for RA 13 and AFRC Inspection Findings (1 CPD hour)
2025-6	Auditing and Assurance	E-learning: Industry Update Relating to Investment Funds (2024) (1 CPD hour)
2025-5	Auditing and Assurance	E-learning: Audit Sampling and Journal Entry Testing (1.5 CPD hours)
2025-4	Auditing and Assurance	E-learning: External Confirmations and Audit Documentation (1.5 CPD hours)
2025-3	Auditing and Assurance	E-learning: Auditing Opening Balances and Related Parties (1.5 CPD hours)
2025-2	Ethics	E-learning: Tax Planning Revisions to the Code and Implications in Tax Practice (1.5 CPD hours)
2025-1	Ethics	HKICPA Ethics E-learning: Technology-related Revisions to the Code (1.5 CPD hours)

Sustainability Reporting

Publications

Item	Date of Issue	Subject
2025-1	February 2025	A Plus Article: Recent developments in sustainability disclosure standards in Hong Kong

網絡廣播

Item	Date of issue	Title
2025-1	23 January 2025	E-learnings: Charting Sustainability Reporting in Hong Kong – Public briefing on HKFRS S1 and S2 (Enrollment for 1 Free CPD hour: Cantonese or English; View here: Cantonese or English; Mainland China access: Cantonese or English)