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搜尋於

有用資料的連結:

最新動態 -2020年

本頁列出香港會計師公會準則制訂部在2020年發布的主要資料。有用資料的連結

財務報告準則

刊物

Item	Date of Issue	Title
2020-11	23 December 2020	FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules
2020-10	17 November 2020	FAQ: Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
2020-9	21 August 2020	COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements
2020-8	July 2020	A Plus Technical Article: Amendments to the SME Standard
2020-7	9 June 2020	COVID-19-related financial reporting issues for 2020 reporting periods
2020-6	4 June 2020	Illustrative examples on COVID-19-related rent concessions
2020-5	April 2020	A Plus Technical Article: Setting the standard
2020-4	March 2020	A Plus Technical Article: Goodwill: improvements to subsequent accounting
2020-3	24 March 2020	Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study
2020-2	5 March 2020	Financial Reporting, Auditing and Ethics Alert Issue 33: Financial reporting implications of coronavirus
2020-1	31 January 2020	Illustrative examples on rent concessions

評論信

Item	Date of Submission	Subject
2020-7	30 December 2020	IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting
2020-6	23 December 2020	IASB Discussion Paper: DP/2020/1 Business Combinations-Disclosures, Goodwill and Impairment
2020-5	22 October 2020	IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard
2020-4	28 September 2020	IASB Exposure Draft: ED/2019/7 General Presentation and Disclosures
2020-3	3 June 2020	IASB Exposure Draft: ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1)
2020-2	25 May 2020	IASB Exposure Draft: ED/2020/1 Interest Rate Benchmark Reform – Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
2020-1	8 May 2020	IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16

本地規定

Item	Date of Issue	Title
2020-3	17 December 2020	Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations
2020-2	22 October 2020	Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
2020-1	30 March 2020	Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised March 2020)

網路廣播

Item	Date of Issue	Title
2020-1	3 September 2020	Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) (Re-launch) (1.5 CPD hours)

審計與鍳證業務準則

刊物

Item	Date of Issue	Category	Title
2020-7	December 2020	Auditing and Assurance	A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting
2020-6	23 December 2020	Auditing and Assurance	Auditing and Assurance Technical Bulletin (AATB) 5 Environmental, Social and Governance (ESG) Assurance Reporting
2020-5	November 2020	Ethics	A Plus Article: How can whistle-blowing policies and procedures in companies improve?
2020-4	19 August 2020	Auditing and Assurance	Auditing and COVID-19: A quick guide
2020-3	17 July 2020	Ethics	Illustrative examples on referral fees
2020-2	24 June 2020	Auditing and Assurance	Circular on Reporting under the Catering Business (Social Distancing) Subsidy Scheme (Updated for the reporting period from May to October 2020)
2020-1	February 2020	Auditing and Assurance	Financial Reporting, Auditing and Ethics Alert Issue 32: Impact of Coronavirus Outbreak on Audits and Auditors

評論信

Item	Date of Submission	Category	Subject
2020-4	30 September 2020	Auditing and Assurance	IAASB Exposure Draft: Proposed ISA 600 (Revised)Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
2020-3	4 September 2020	Taxation, Auditing and Assurance	Submission on proposal to provide tax concession for carried interest
2020-2	13 July 2020	Auditing and Assurance	IAASB Proposed Non-Authoriative Guidance: Extended External Reporting (EER) Assurance
2020-1	4 June 2020	Ethics	IESBA Exposure Drafts: Proposed Revisions to the Non-Assurance Services Provisions of the Code and Proposed Revisions to the Fee-Related Provisions of the Code

本地規定

Item	Date of Issue	Title
2020-6	29 December 2020	Practice Note 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Annual Results
2020-5	15 December 2020	Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
2020-4	19 August 2020	Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance
2020-3	19 August 2020	Practice Note 860.1 (Revised) The Audit of Retirement Schemes
2020-2	29 May 2020	Hong Kong Standard on Investment Circular Reporting Engagements 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness
2021-1	31 March 2020	Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance

網路廣播

Item	Date of Issue	Title
2020-4	22 December 2020	E-learning: Industry Update Relating to Investment Funds (1 CPD hour)
2020-3	3 September 2020	How will the new ethical standard NOCLAR affect you? (audio) (Re-launch) (1 CPD hour)
2020-2	3 September 2020	HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards (Re-launch) (1.5 CPD hours)
2021-1	28 July 2020	E-learning: IAASB’s Exposure Draft for ISA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) (1.5 CPD hours)