只有1天时…基本上可以说无区别了，除了个别准则的Effective Date。
The HKICPA has proposed full convergence of HKFRS S1 and S2 (HKFRS Sustainability Disclosure Standards) with the IFRS S1 and S2 standards set by the International Sustainability Standards Board (ISSB), effective from August 1, 2025. The application of HKFRS S1 and S2 will remain vol...
就可以得到答案的）基本上可以说无区别了，除了个别准则的Effective Date。
Published date: 26 September 2024 On 16 September 2024, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) released exposure drafts on HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and HKFRS S2 Climate-related Disclosures (“Exposure Drafts...
Transferredfinancialassetsthatarenotderecognisedintheirentirety42DTransferredfinancialassetsthatarederecognisedintheirentirety42ESupplementaryinformation42HEFFECTIVEDATEANDTRANSITION43 WITHDRAWALOFHKAS3045 APPENDICES ADefinedterms BApplicationguidance CAmendmentstootherHKFRSs ...
同一控制的香港会计准则的重要参考HKFRSs AG5 Merger Accounting for Common Control Combinations Effective upon issue
Effective date and transition 43 An entity shall apply this HKFRS for annual periods beginning on or after 1 January 2007. Earlier application is encouraged. If an entity applies this HKFRS for an earlier period, it shall disclose that fact. If an entity applies this HKFRS for annual periods ...
mandatoryeffective date IASBdecided appropriatemandatory effective date only after hasconsidered leadtime implementthose new requirements Consequently IASBdecided mandatoryeffective date should determinedwhen outstandingphases finalisedHowever IASBconfirmed meantimeapplication stillpermitted Hedge accounting BC7 9I IASB...
between IFRS and HKFRS”，就可以得到答案的）基本上可以说无区别了，除了个别准则的Effective Date。
•Effectivedateandtransition Newsection 3 HKAS27comparablewithIAS27 •HKAS27ConsolidatedandSeparateFinancialStatementsisrevised asaresulttomaintainconvergencewithIAS27(revisedin2008) •In2008IAS27wasamendedaspartofthesecondphaseofthe•In2008,IAS27wasamendedaspartofthesecondphaseofthe ...