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有用資料的連結:

最新動態 -2021年

本頁列出香港會計師公會準則制訂部在2021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
2021-10	December 2021	A Plus Article: What’s next for the IASB work plan?
2021-9	September 2021	A Plus Article: A step forward for reporting BCUCC
2021-8	September 2021	A Plus Article: A chance to tailor a new standard
2021-7	August 2021	A Plus Article: A step towards international sustainability standards
2021-6	June 2021	A Plus Article: Reconsidering consolidation, joint arrangements and related disclosures
2021-5	May 2021	A Plus Article: Meet the speaker - What to expect from two e-learning courses on SME-FRF & SME-FRS
2021-4	May 2021	A Plus Article: HKFRS 17 Insurance Contracts: Contractual service margin
2021-3	7 May 2021	HKFRS 17 Contractual Service Margin educational guidance
2021-2	April 2021	A Plus Article: Speak now or forever hold your peace
2021-1	13 January 2021	Financial reporting considerations for 2020

評論信

Item	Date of Submission	Subject
2021-9	16 November 2021	Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)
2021-8	27 September 2021	IASB Exposure Draft ED/2021/08 Initial Application of IFRS 17 and IFRS 9 – Comparative information
2021-7	13 September 2021	IASB Request for Information Third Agenda Consultation
2021-6	11 August 2021	IASB Discussion Paper DP/2020/2 Business Combinations under Common Control
2021-5	30 July 2021	IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities
2021-4	27 July 2021	IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
2021-3	10 May 2021	IASB Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
2021-2	24 March 2021	IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16
2021-1	24 February 2021	IASB Exposure Draft: ED/2021/2COVID-19-Related Rent Concessions beyond 30 June 2021 – Proposed amendment to IFRS 16

網路廣播

Item	Date of issue	Title
2021-14	25 November 2021	E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours)
2021-13	8 October 2021	E-learning: Sharing on Financial Reporting Council Inspection Findings (1 CPD hour)
2021-12	2 August 2021	E-learning: Common application issues of Accounting Guideline 5 Merger Accounting for Common Control Combinations (2 CPD hours)
2021-11	12 July 2021	E-learning: Common application issues of HKFRS 3 Business Combinations (1.5 CPD hours)
2021-10	12 July 2021	E-learning: Common application issues of HKFRS 9 Financial Instruments and HKFRS 15 Revenue from Contracts with Customers (1.5 CPD hours)
2021-9	23 June 2021	Webinar: Impairment post-HKFRS 16 (without verified CPD)
2021-8	7 April 2021	HKICPA e-seminar - SMEs/SMPs: You should know … (1 CPD hour)
2021-7	23 March 2021	IASB Discussion Paper on Business Combinations under Common Control (without verified CPD)
2021-6	23 March 2021	E-learning: How to apply HKFRS 16 Leases and the recent amendment (1.5 CPD hours)
2021-5	22 February 2021	E-learning: Accounting and Financial Reporting Series for COVID-19 - Accounting considerations for HKAS 36 Impairment of Assets (1.5 CPD hours)
2021-4	22 February 2021	E-learning: Accounting and Financial Reporting Series for COVID-19 - Expected credit losses accounting considerations under HKFRS 9 Financial Instruments (1.5 CPD hours)
2021-3	22 February 2021	E-learning: Accounting and Financial Reporting Series for COVID-19 - Application issues of HKFRS 16 Leases and recent amendments to HKFRS 16 (1.5 CPD hours)
2021-2	22 February 2021	E-learning: Accounting and Financial Reporting Series for COVID-19 - COVID-19 related and common practical issues (1.5 CPD hours)
2021-1	9 February 2021	E-learning: Interest Rate Benchmark Reform and its Effects on Financial Reporting (1 CPD hour)

審計與鍳證業務準則

刊物

Item	Date of Issue	Category	Subject
2021-12	December 2021	Auditing and Assurance	AATB 1 (Revised) Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting AATB 2 (Revised) Guidance to the Auditor when Responding to Questions at an Annual General Meeting AATB 4 Guidance on section 408 of the Companies Ordinance Circular on Reporting related to the Private Columbaria Ordinance (Revised December 2021) Circular on Reporting to Grantees of the Language Fund (Revised December 2021) Circular on Reporting to Grantees of the Quality Education Fund (Revised December 2021) Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules (Revised December 2021) Audit of Financial Statements of Owners' Corporations of Buildings – Q&As (Revised December 2021) Circular on Reporting on the Audit of Schools (Revised December 2021)
2021-11	October 2021	Auditing and Assurance	A Plus Article: A “simplified” auditing standard?
2021-10	October 2021	Ethics	A Plus Article: Breaches to the code of ethics: A case study for PAIBs
2021-9	28 September 2021	Ethics	Code of Ethics: Case studies for PAIB and PAIP
2021-8	8 September 2021	Auditing and Assurance	Take part in our survey: Proposed ISA for Audits of Financial Statements of Less Complex Entities
2021-7	August 2021	Auditing and Assurance	How long should firms keep their engagement documentation? (August 2021)
2021-6	August 2021	Auditing and Assurance	AATB 5 (Revised) Environmental, Social and Governance (ESG) Assurance Reporting AATB 6 Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements
2021-5	August 2021	Auditing and Assurance	Alert: Auditor’s reporting requirements for the Funding Scheme for Children’s Well-being and Development
2021-4	June 2021	Ethics	A Plus Article: Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics
2021-3	April 2021	Auditing and Assurance	Commitment to ensuring audit quality
2021-2	March 2021	Auditing and Assurance	A Plus Article: Reaching new standards
2021-1	February 2021	Auditing and Assurance	A Plus Article: Institute’s response to the IAASB discussion paper on fraud and going concern

評論信

Item	Date of Submission	Category	Subject
2021-3	4 October 2021	Ethics	IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code
2021-2	6 May 2021	Ethics	IESBA Exposure Draft Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
2021-1	1 February 2021	Auditing and Assurance	IAASB Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit

網路廣播

Item	Date of issue	Category	Title
2021-10	30 December 2021	Ethics	Ethics Educational Video
2021-9	20 December 2021	Auditing and Assurance	E-learning: Proposed Standard for Audits of Less Complex Entities (without verified CPD)
2021-8	7 September 2021	Auditing and Assurance	HKICPA Panel discussion webinar: Audit Quality – A culture of professional skepticism (without verified CPD)
2021-7	10 August 2021	Auditing and Assurance	E-learning: Sharing on Financial Reporting Council Inspection Findings (1 CPD hour)
2021-6	28 July 2021	Auditing and Assurance	Panel discussion webinar: Audit Quality – A culture of professional skepticism (1 CPD hour)
2021-5	23 March 2021	Ethics	E-learning: Revisions to the Code to promote the Role and Mindset Expected of Professional Accountants (1.5 CPD hours)
2021-4	11 February 2021	Auditing and Assurance	E-learning: PN 820 (Revised), The Audit of Licensed Corporations and Associated Entities of Intermediaries (1.5 CPD hours)
2021-3	11 February 2021	Auditing and Assurance	E-learning: Solicitors’ Accounts Rules and PN840 Reporting Engagements (1.5 CPD hours)
2021-2	5 February 2021	Auditing and Assurance	E-learning: ESG Assurance Reporting in Hong Kong (1 CPD hour)
2021-1	5 February 2021	Auditing and Assurance	E-learning: Overview of the regime for insurance intermediaries and the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules (1.5 CPD hours)