華師話你知 – Financial reporting considerations for closing out 2023 |
香港會計師公會於2 月29日發布題為「Financial reporting considerations for closing out 2023」的文章。當中提及:
1. Impact of economic challenges and uncertainties on financial reporting
2. Accounting implication of the abolition of MPF – LSP offsetting
3. Climate -related matters on financial reporting and connectivity
4. New and amended HKFRSs mandatorily effective on 1 January 2023
5. Amendments to HKFRSs effective on 1 January 2024 and thereafter
6. Appendix _ New and revised HKFRSs as well as Agenda Decisions issued
請參閱以下連結或QR code。
https://www.hkicpa.org.hk/-/media/HKICPA-Website/New-HKICPA/Standards-and-regulation/SSD/co23.pdf
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