Published Date: 12 December 2023 Deloitte China's Capital Market Services Group (CMSG) recently released its review of the Chinese Mainland and Hong Kong initial public offering (IPO) markets in 2023 and outlook for 2024. According to the report, as of 8 December 2023, assu...
Effective date These amendments should be applied for annual periods beginning on or after 1 January 2023. Earlier application is permitted. The amendments should be applied prospectively. 19 PwC | In depth 对《国际会计准则第1号—财务报表的列报》,《国际财务报告准则实务说明 第2号》和《国际会计...