论文部分内容阅读
香港会计师公会宣布,香港财务报告准则(“香港准则”)将与国际财务报告准则(“国际准则”)全面接轨,并对现有的准则体系进行了重整。在过去一年里,国际会计准则理事会对国际准则进行了多项修订。绝大部分规则在2005年1月1日及其以后开始的财务报告期生效,这些变化对拟在香港IPO的公司带来了新挑战。新修订主要涉及“以股权为基础的偿付、企业合并、金融工具、投资性物业、合营权益”等规则。这些规则有的涵盖了
The Hong Kong Institute of Certified Public Accountants announces that Hong Kong Financial Reporting Standards (“HKPSs”) will fully comply with International Financial Reporting Standards (“IFRSs”) and will restructure the existing system of standards. In the past year, the International Accounting Standards Board has made a number of amendments to international standards. Most of the rules take effect on the financial reporting period beginning on or after January 1, 2005, and these changes pose new challenges to the companies that are going to IPO in Hong Kong. The new amendments mainly deal with rules such as “equity-based reimbursement, business combination, financial instruments, investment properties and joint venture interests”. Some of these rules are covered