海南科普：HKICPA香港注册会计师Accounting Bulletins and Circulars介绍~
 
　　会计公告和通知（Accounting Bulletins and Circulars）
 
　　Accounting Bulletins
No.SubjectIssue Date
AB 1Disclosure of loans to officers8/1985
AB 3Guidance on disclosure of directors' remuneration1/2000
AB 4

Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies Ordinance

5/2010
 
　　Circulars
SubjectIssue Date
Disclosure of the lmpact of Adopting New HKFRSs26/1/2005

Amendments to HKAS 39 and HKFRS 7 - Reclassification of Financial Assets

  • Q&A (29 October 2008)
  • The Institute Email of 14 October 2008 (Reclassification of Financial Assets)
  • The Institute Email of 22 October 2008 (Reclassification and not suspension of fair value)
10/2008

Amendments to HKAS 17 Leases – Classification of Lease of Land and Building

  • Q&A (16 November 2009)
11/2009

Applicability on HKFRS for Private Entities

  • Q&A (30 April 2010)
4/2010

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

  • Q&A (14 December 2010)
  • Financial and Auditing Alert Issue 11 (29 November 2010)
12/2010

　　高顿网校小编寄语：志之所向，金石为开，谁能御之？