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搜尋於 Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

The following are some of the more commonly asked questions based on technical enquiries received on accounting issues. The views expressed herein are developed by staff of the Hong Kong Institute of Certified Public Accountants (HKICPA). These are informal staff views and do not represent the official views of the HKICPA Council, standard setting committees, HKICPA management or other staff members of the HKICPA. The HKICPA and its staff do not accept any responsibility or liability in respect of the views expressed and any consequences that may arise from any person acting or refraining from action as a result of any materials below. Members of the HKICPA and other users of these materials should read the original text of the HKFRSs, HKFRS for Private Entities and Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard as found in the HKICPA Members’ Handbook for further reference and seek professional advice when considering the materials below. If you could not find your question, please kindly submit your enquiry to us (see link).

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