会计准则差异比较之 HKGAAP vs. IFRS (英文）

StevenKong

In attached，The table compares extant International Financial Reporting Standards (IFRS) with
HKFRSs, taking account of Standards released up to 31 October 2003. Where HKFRSs are not
consistent with IFRS, details of current Exposure Drafts and public comments made by the
Financial Accounting Standards Committee (FASC) of the Hong Kong Society of Accountants
with regard to planned future developments are summarised.
The table also highlights those situations where differences identified would be
eliminated by current projects of the International Accounting Standards Board (IASB).
However, readers should be aware that those IASB projects incorporate other proposals for
change that would require further.

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Thank you !

wanglinjck

非常感啊。

金蛇狼君

谢谢分享！