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应中国注册会计师协会的要求,香港会计师公会就《股份制试点企业会计制度》中的规定与香港上市公司的财务报告要求之间的区别,提出以下意见和建议.本意见书概括了文件中规定的处理方法与香港公认会计原则和有关国际会计标准之间的主要区别,并扼要提出文件中未涉及的属于香港上市规定的会计标准和披露要求,供中国注册会计师协会参考.为便于参考,在附录1中列了一张表,对文件规定的中国会计要求进行了详细的概括,并把它与香港公认会计实务(包括会计标准和指南、公司法和上市规定)对比,进行详细分析.
At the request of the Chinese Institute of Certified Public Accountants, the Hong Kong Institute of Certified Public Accountants makes the following comments and suggestions on the difference between the requirements in the Accounting System for Joint-stock Pilot Enterprises and the financial reporting requirements of listed companies in Hong Kong: This position summarizes the The difference between Hong Kong’s accounting principles and the relevant accounting standards and the main accounting standards and disclosure requirements of the Hong Kong Listing that are not covered in the document for reference of the Chinese Institute of Certified Public Accountants For the convenience of reference, 1 listed a table summarizing in detail the Chinese accounting requirements set out in the document and comparing it with Hong Kong’s generally accepted accounting practices, including accounting standards and guidelines, company law and listing requirements, for a detailed analysis.