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精選編譯文章

請於此頁面閱覽精選《A Plus》 文章中文譯本。
2024年第2期  


Thought leadership

 

引領不斷演變的碳市場格局

Navigating the evolving carbon market landscape

中電控股有限公司集團可持續發展總監羅漢卿,講述有關發展具高度誠信碳市場及制訂相關新規則之重要性

Hendrik Rosenthal, Director – Group Sustainability at CLP Holdings Limited, on the importance of new rules that define high-integrity in carbon markets




Source

 

具有里程碑意義的可持續鑒證準則:公會回應

A landmark sustainability assurance standard: The Institute’s response

本文概述了公會對IAASB所發佈的ISSA第5000號之徵求意見稿的回應

An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000

 

 

 

2024年第1期  


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


 

Feature

 

良好企業管治,良好ESG表現:2023年最佳企業管治及ESG大獎獲獎機構

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

 

對公會商業大獎各獲獎機構作出的重點回顧,表彰企業管治和環境、社會及管治的成就

Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG


 

Feature

 

從無關痛癢到舉足輕重:香港ESG鑒證的興起

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

 

探討香港ESG鑒證的現況,以及公司聘請第三方為其ESG報告進行鑒證所帶來的好處

The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports

 

Second opinions

 

會計師如何協助企業實現轉型融資與規劃?

How can accountants support transition finance and planning for businesses?




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

 

 

Young member of the month


AEON信貸財務(亞洲)有限公司高級經理陳宜安

Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited

 

AEON信貸財務(亞洲)有限公司高級經理陳宜安分享他何以認為ESG將在其未來事業發展中有著重要位置

Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited, on how he sees ESG playing a bigger part of his future



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

 

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