Selected translations

Feature

以專業使命為本的行業：香港會計師公會會長梁思傑專訪

A purpose-driven profession: Interview with Roy Leung

香港會計師公會會長梁思傑談及解決人才短缺問題，以及公會成為可持續發展準則制定者的法定角色之重要性

Roy Leung, President of the Institute, on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter

Institute insights

提升中小型執業會計師事務所進行數碼化轉型的能力

Empowering SMPs in their digital transformation journey

有關公會對香港中小型執業會計師事務所採用科技的情況所進行的研究之主要見解

Key insights from the Institute’s study on the current state of technology adoption by small- and medium-sized practices in Hong Kong

Source

ISSB下一步的工作計劃應是甚麼？

What’s next for the ISSB work plan?

本文概述了公會對ISSB「議程優先事項的諮詢」意見徵詢稿的回應

An overview of the Institute’s response to the ISSB Request for Information on Consultation on Agenda Priorities

Source

對收入確認的規定進行審議

A review of the revenue recognition requirements

本文概述了公會對IASB國際財務報告準則第15號「客戶合同收入」意見徵詢稿的回應

A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers

Source

告別IAS 1；迎來IFRS 18

Goodbye IAS 1; Hello IFRS 18

財務報表列報和披露的新準則

A new standard on presentation and disclosure in financial statements

Source

ISSB準則：中小型企業如何為新要求做好準備

ISSB standards: How SMEs can get ready for the upcoming requirements

本文探討中小型企業在為遵守ISSB準則而作準備時所需考慮的主要事項

Key considerations for smaller enterprises amid companies gearing up for the ISSB standards