Standards & Technical

Date	Subject
2 Mar 2005	Hong Kong Institute of CPAs Announces Latest Development on Financial Reporting for Small and Medium-sized Entities 香港會計師公會發表有關「中小型企業財務報告」工作進展
31 Jan 2005	Hong Kong Institute of CPAs Issues Draft Interpretation on How Revenue is Recognised by Property Developers 香港會計師公會發表有關地產發展商收益確認方法的詮釋草稿
26 Jan 2005	Hong Kong Institute of CPAs Issues Guidance for Preparers of Financial Statements - Companies are Urged to Disclose how Accounting Changes Affect Results and Financial Position 香港會計師公會發表財務報表編製人指引呼籲公司披露會計政策的改變將如何影響公司報表的財務狀況
9 Dec 2004	HKICPA Announces Completion of Convergence of Hong Kong's Financial Reporting Standards with the International Financial Reporting Standards 香港會計師公會宣布香港財務報告準則與國際財務報告準則全面接軌
8 Dec 2004	Hong Kong Institute of CPAs Announces Progress on Financial Reporting for Small and Medium-sized Entities 香港會計師公會公布有關「中小型企業財務報告」工作進展
16 June 2004	HKSA proposes radical changes for investment property accounting 香港會計師公會建議徹底修訂投資物業之會計處理
2 June 2004	HKSA Issues Standards on Financial Instruments 香港會計師公會頒布金融工具會計準則
17 May 2004	HKSA Proposes Implementation of a Financial Reporting Framework for Small and Medium-Sized Entities in Hong Kong 香港會計師公會建議實施香港中小型企業財務呈報總綱
7 Apr 2004	HKSA Announces Release of Important New Hong Kong Accounting Standards (HKAS) 香港會計師公會頒布重要之新香港會計準則
5 Jan 2004	Hong Kong Society of Accountants Welcomes Proposed Public Sector Accounting and Financial Reporting Reforms 香港會計師公會歡迎公共財政會計及財務報告改革
23 Dec 2003	Hong Kong Society of Accountants' announcement following finalisation of the revised International Accounting Standards on financial instruments 香港會計師公會公布有關金融工具之國際會計準則經已落實
20 Aug 2003	Proposals on Asset Disposals and Discontinued Operations 有關出售資產及已終止經營業務的建議
18 Aug 2003	Proposals on Accounting for Insurance Contracts 有關保險合約會計處理的建議
19 Dec 2002	IASB's Proposals on Accounting for Business Combinations 國際會計準則委員會有關企業合併會計處理的建議
29 Nov 2002	Financial Reporting in Hyperinflationary Economies 嚴重通脹經濟中的財務報告
27 Nov 2002	Accounting for Share-based Payment 股權支付之會計處理
4 Oct 2002	HKSA defers a proposed revision of Hong Kong's investment property accounting standard 香港會計師公會押後香港投資物業會計準則之修訂
19 Sep 2002	Exposure Draft on a proposed revision to the HK Framework 香港總綱之建議修訂徵求意見稿
5 Sep 2002	HKSA Issues a revised Standard on Income taxes and two related Interpretations 香港會計師公會頒布經修訂之收益稅會計準則及發表兩項相關詮釋
28 Aug 2002	Proposal to ease the transition to Hong Kong SSAP 簡化香港實務準則過渡之建議
26 Aug 2002	Proposed Amendments to IAS 32 and IAS 39 國際會計準則第32號和第39號的修訂建議徵求意見稿
19 Aug 2002	Consultation Paper on Proposed Framework for Differential Reporting 權衡報告制度的建議總綱諮詢文件
19 Jun 2002	Proposed Improvements to Statements of Standard Accounting Practice 建議改進會計實務準則