香港会计准则-2012

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hkas会计准则

hkas会计准则HKAS会计准则（Hong Kong Accounting Standards），是香港特别行政区会计师公会（Hong Kong Institute of Certified Public Accountants，简称HKICPA）制定的一套会计准则。

这些准则规定了在香港境内注册的公司和其他组织在编制财务报表时应遵循的会计原则和会计处理方法。

HKAS会计准则与国际会计准则（International Financial Reporting Standards，简称IFRS）保持高度一致，以确保香港的财务报告与国际接轨。

HKAS会计准则的目的是提供一套统一的会计规则，以确保财务报表的准确性、可比性和透明度。

这些准则规定了财务报表的编制要求，包括资产、负债、所有者权益、收入、费用和利润的确认和计量方法。

同时，准则还规定了财务报表的披露要求，以便用户能够全面理解和评估财务状况、经营绩效和现金流量。

HKAS会计准则包括一系列具体的准则，涵盖了各个方面的会计处理。

其中，HKAS 1《财务报表展示》规定了财务报表的结构和内容要求，包括资产负债表、利润表、现金流量表和所有者权益变动表。

HKAS 2《存货》规定了存货的确认、计量和披露要求，确保存货的价值能够准确反映在财务报表中。

HKAS 16《固定资产》规定了固定资产的会计处理，包括确认、计量和披露要求，以确保资产的价值和使用情况能够得到正确反映。

除了上述准则外，HKAS会计准则还包括HKAS 36《资产减值》、HKAS38《无形资产》、HKAS 39《金融工具：确认和计量》等。

这些准则涵盖了不同类型的资产和负债，以及与它们相关的会计处理要求。

通过遵循这些准则，企业可以确保财务报表的准确性和可比性，提高财务信息的可信度和透明度。

HKAS会计准则要求会计师和财务人员具备专业的会计知识和技能，能够正确理解和应用这些准则。

此外，准则还鼓励企业尽可能提供更多的附注信息，以便用户全面了解财务报表的背景和特殊情况。

香港会计准则12-所得税

SSAP 12STATEMENT OF STANDARD ACCOUNTING PRACTICE 12INCOME TAXES(Issued August 2002)Contents Paragraphs OBJECTIVESCOPE 1 - 4 DEFINITIONS 5 -11 Tax Base 7 - 11 RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT12 - 14 TAX ASSETSRECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED15 - 45 TAX ASSETSTaxable Temporary Differences15 - 23 Business Combinations 19 Assets Carried at Fair Value 20 Goodwill 21 Initial Recognition of an Asset or Liability 22 Deductible Temporary Differences24 - 33 Negative Goodwill 32 Initial Recognition of an Asset or Liability 33 Unused Tax Losses and Unused Tax Credits34 - 36 Re-assessment of Unrecognised Deferred Tax Assets3738 - 45 Investments in Subsidiaries, Branches and Associates and Interests in JointVenturesMEASUREMENT46 - 56 RECOGNITION OF CURRENT AND DEFERRED TAX57 - 58 Income Statement58 - 60 Items Credited or Charged Directly to Equity61 - 65A Deferred Tax Arising from a Business Combination66 - 68 PRESENTATION69 - 78 Tax Assets and Tax Liabilities69 - 76 Off-set 71 - 76 Tax Expense77 - 78 Tax Expense (Income) Related to Profit or Loss from Ordinary Activities 77Exchange Differences on Deferred Foreign Tax Liabilities or Assets 78 DISCLOSURE79 - 88 EFFECTIVE DATE89 - 90 NOTES ON LEGAL REQUIREMENTS IN HONG KONG91 - 96 APPENDICES:A.Examples of Temporary DifferencesB.Illustrative Computations and Presentationparison of SSAP 12 with International Accounting StandardsSTATEMENT OF STANDARD ACCOUNTING PRACTICEINCOME TAXES(Issued August 2002)The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice, Interpretations and Accounting Guidelines. Statements of Standard Accounting Practice are not intended to apply to immaterial items (see paragraph 8 of the Foreword).The explanatory guidance and illustrative examples set out in the boxes are to illustrate the application of the standards to assist in clarifying their meaning. They are for general guidance only and do not form part of the standards.ObjectiveThe objective of this Statement is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of: (a) the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognisedin an enterprise's balance sheet; and(b) transactions and other events of the current period that are recognised in an enterprise's financialstatements.It is inherent in the recognition of an asset or liability that the reporting enterprise expects to recover or settle the carrying amount of that asset or liability. If it is probable that recovery or settlement of that carrying amount will make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences, this Statement requires an enterprise to recognise a deferred tax liability (deferred tax asset), with certain limited exceptions.This Statement requires an enterprise to account for the tax consequences of transactions and other events in the same way that it accounts for the transactions and other events themselves. Thus, for transactions and other events recognised in the income statement, any related tax effects are also recognised in the income statement. For transactions and other events recognised directly in equity, any related tax effects are also recognised directly in equity. Similarly, the recognition of deferred tax assets and liabilities in a business combination affects the amount of goodwill or negative goodwill arising in that business combination.This Statement also deals with the recognition of deferred tax assets arising from unused tax losses or unused tax credits, the presentation of income taxes in the financial statements and the disclosure of information relating to income taxes.General Principles• This Statement deals with current taxes and deferred taxes. As its approach to deferred taxes is different from that contained in the superseded SSAP 12 "Accounting for deferredtax", some general principles relating to the treatment of deferred taxes in this Statementare set out below.• The future tax consequences of transactions and other events recognised in an enterprise's balance sheet give rise to deferred tax liabilities and assets, and are calculated inaccordance with the following formulae:Carrying amounts of assets or liabilities - Tax bases of assets orliabilities= Taxable or deductibletemporary differencesTaxable or deductibletemporary differencesX Tax rates=Deferred tax liabilities or assets• Deferred tax assets also arise from unused tax losses that tax law allows to be carried forward, and are calculated in accordance with the following formula:Unused tax losses X Tax rates = Deferred tax assets • The notion of temporary differences is central to understanding the requirements of this Statement. A taxable temporary difference gives rise to a deferred tax liability. Adeductible temporary difference gives rise to a deferred tax asset. A taxable or deductibletemporary difference arises when the carrying amount of an asset or a liability differs fromits tax base. The meaning of "tax base" is of key importance to applying the requirementsof this Statement. Tax base is defined in paragraph 5 of this Statement and is generally theamount that would be shown as an asset or a liability in a balance sheet prepared for taxpurposes. Unlike the practice in some other countries, it is not customary in Hong Kong forenterprises to prepare tax-based balance sheets. However, the notion of a tax-based balancesheet is relevant to this Statement and may be used as a basis for working papers developedfor the purpose of implementing this Statement.• This Statement generally requires an enterprise to recognise the tax consequences of transactions and other events consistently with the way that it recognises the transactionsand other events themselves. Thus, for transactions and other events recognised in net profitor loss for the period, any related tax effects are also recognised in net profit or loss for theperiod. For transactions and other events that are recognised as direct credits to equity(direct debits to equity), any related tax effects are generally recognised as direct debits toequity (direct credits to equity).Scope1.This Statement should be applied in accounting for income taxes.2. For the purposes of this Statement, income taxes include all domestic and foreign taxes whichare based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting enterprise.3. [Notused]4. This Statement does not deal with the methods of accounting for government grants (see SSAP35, Accounting for Government Grants and Disclosure of Government Assistance) orinvestment tax credits. However, this Statement does deal with the accounting for temporarydifferences that may arise from such grants or investment tax credits.Definitions5.The following terms are used in this Statement with the meanings specified:Accounting profit is net profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with therules established by the taxation authorities, upon which income taxes are payable(recoverable).Tax expense (tax income) is the aggregate amount included in the determination of net profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxableprofit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the balance sheet and its tax base. Temporary differences may be either:(a)taxable temporary differences, which are temporary differences that will result intaxable amounts in determining taxable profit (tax loss) of future periods when thecarrying amount of the asset or liability is recovered or settled; or(b)deductible temporary differences, which are temporary differences that will result inamounts that are deductible in determining taxable profit (tax loss) of future periodswhen the carrying amount of the asset or liability is recovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability fortax purposes.6. Tax expense (tax income) comprises current tax expense (current tax income) and deferred taxexpense (deferred tax income).Tax BaseThis section provides guidance for the calculation of tax base in different circumstances. The concept of tax base is of key importance in implementing the principles in this Statement. A difference between the carrying amount of an asset or a liability and the tax base of the asset or liability is a taxable temporary difference or a deductible temporary difference that gives rise to a deferred tax liability or asset, respectively.7.The tax base of an asset is the amount that will be deductible for tax purposes against any taxableeconomic benefits that will flow to an enterprise when it recovers the carrying amount of theasset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.The tax base of an asset may be calculated as the asset's carrying amount, less any future taxable amounts plus any future deductible amounts that are expected to arise from recovering the asset's carrying amount as at the balance sheet date. For example, in the case of plant and equipment,the tax base is the tax written down value.EXAMPLESExamples of the calculation of the tax base of assets 1.A machine cost $100 and is expected to be ultimately disposed of for an amount that is equal to or less than cost. For tax purposes, depreciation of $30 has already been deducted in the current and prior periods and the remaining cost will be deductible in future periods, either asdepreciation or through a deduction on disposal. Revenue generated by using the machine (that is, revenue generated from recovering the carrying amount of the machine) is taxable, any gain or loss on disposal will be subject to a balancing adjustment (such as for recouped depreciation) for tax purposes. The machine has been depreciated for accounting purposes by $20.The tax base of the machine is: Carrying AmountTaxable AmountsDeductible AmountsTax Base$80 - $80 + $70 =$70 2.Leasehold land with a cost of $100 and a carrying amount of $90 is revalued to $150. For tax purposes, depreciation of $20 has been deducted in the current and prior periods and the remaining cost will be deductible in future periods through depreciation. Revenue generated from the use of the leasehold land is taxable and any gain or loss on disposal will be subject to a balancing adjustment for tax purposes.The tax base of the leasehold land is: Carrying AmountTaxable AmountsDeductible AmountsTax Base$150 - $150 + $80 = $80 3.Freehold land with a cost of $100 is revalued to $150. For tax purposes, there is nodepreciation. Revenue generated from the use of the freehold land is taxable. However, any gain on disposal of the land at the revalued amount will not be taxable.The tax base of the freehold land is: Carrying AmountTaxable AmountsDeductible AmountsTax Base$150 - $150 + $100 = $1004.Trade receivables has a carrying amount of $100 and is expected to be recovered through payments from debtors. There are no doubtful debts. The related revenue of $100 has already been included in the calculation of taxable profit (tax loss). The tax base of the trade receivables is:Carrying Amount Taxable AmountsDeductible AmountsTax Base $100 - Nil + Nil =$100 5.Trade receivables has a carrying amount of $100, for which specific bad debt provisions amounting to $20 have been made. These provisions have already been deducted for tax purposes.The tax base of the trade receivables is: Carrying AmountTaxable AmountsDeductibleAmountsTax Base$100 - Nil + Nil = $100 6.Trade receivables has a carrying amount of $100, for which general bad debt provisionsamounting to $20 have been made. These provisions have not yet been deducted for taxpurposes but are expected to give rise to future deductible amounts.The tax base of the trade receivables is: Carrying AmountTaxable AmountsDeductible AmountsTax Base $100 - Nil + $20 = $120 7.A loan receivable has a carrying amount of $100 and is expected to be recovered through payments from the borrower. The repayment of the carrying amount of the loan as at the reporting date will have no tax consequences.The tax base of the loan is: Carrying AmountTaxable AmountsDeductible AmountsTax Base$100 - Nil + Nil =$100 8.Dividends receivable from a subsidiary have a carrying amount of $100. The dividends are not taxable.The tax base of the dividends receivable is:Carrying AmountTaxable AmountsDeductible AmountsTax Base$100 - Nil + Nil = $1009.An interest receivable has a carrying amount of $100. The related interest revenue will be taxed only when received.The tax base of the interest receivable is: Carrying Amount Taxable Amounts Deductible Amounts Tax Base $100 - $100 + Nil = Nil8.The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.The tax base of a liability may be calculated as the liability's carrying amount as at thebalance sheet date less any future deductible amounts, plus any future taxable amounts, that are expected to arise from settling the liability's carrying amount as at the balance sheet date. The tax base of a liability that is in the nature of "revenue received in advance", however, is calculated as the liability's carrying amount less any amount of the "revenue received in advance" that has been included in taxable amounts in the current or a previous reporting period.EXAMPLESCalculation of the tax base of liabilities 1.Current liabilities include accrued wages with a carrying amount of $100. The related expense has already been deducted for tax purposes on an accrued basis (that is, the wages were deducted for tax purposes in the same year in which they were recognised as an expense for accounting purposes).The tax base of the accrued expenses is:Carrying AmountDeductible AmountsTaxable AmountsTax Base $100 - Nil + NIL= $1002.Current liabilities include accrued fines and penalties with a carrying amount of $100. Fines andpenalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is:Carrying AmountDeductible AmountsTaxable AmountsTax Base $100 - Nil + Nil= $1003.A loan payable has a carrying amount of $100. The repayment of the carrying amount of the loan as at the reporting date will not give rise to taxable or deductible amounts.The tax base of the loan is:Carrying AmountDeductible AmountsTaxable AmountsTax Base $100 - Nil + Nil=$1004. Current liabilities include interest revenue received in advance, with a carrying amount of $100.The related interest revenue was taxed on a cash basis.The tax base of the interest received in advance is:Carrying AmountAmount of revenue received in advance that has increased taxable amount (or decreased tax loss) Tax Base$100 - $100=Nil5.A foreign currency loan payable has a carrying amount on initial recognition of $100.Subsequently, the carrying amount is reduced to $90 to reflect the change in exchange rates (an unrealised foreign exchange gain). Exchange gains are only taxable when they are realised. The repayment of the $90 carrying amount of the loan will give rise to taxable amounts of $10.The tax base of the loan is:Carrying AmountDeductible AmountsTaxable AmountsTax Base$90 - Nil + $10 = $1006. An interest payable has a carrying amount of $100. The related interest will be deductible for taxpurposes only when it is paid.The tax base of the interest payable is:Carrying AmountDeductible AmountsTaxable AmountsTax Base $100 - $100 + Nil = Nil9.Some items have a tax base but are not recognised as assets and liabilities in the balance sheet.For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determiningtaxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10.Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Statement is based: that an enterprise should, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery orsettlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences. Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement.11. In consolidated financial statements, temporary differences are determined by comparing thecarrying amounts of assets and liabilities in the consolidated financial statements with theappropriate tax base. The tax base is determined by reference to a consolidated tax return inthose jurisdictions in which such a return is filed. In other jurisdictions, the tax base isdetermined by reference to the tax returns of each enterprise in the group.Recognition of Current Tax Liabilities and Current Tax Assets12.Current tax for current and prior periods should, to the extent unpaid, be recognised as aliability. If the amount already paid in respect of current and prior periods exceeds theamount due for those periods, the excess should be recognised as an asset.13.The benefit relating to a tax loss that can be carried back to recover current tax of a previousperiod should be recognised as an asset.14. When a tax loss is used to recover current tax of a previous period, an enterprise recognises thebenefit as an asset in the period in which the tax loss occurs because it is probable that thebenefit will flow to the enterprise and the benefit can be reliably measured.Recognition of Deferred Tax Liabilities and Deferred Tax AssetsTaxable Temporary Differences15. A deferred tax liability should be recognised for all taxable temporary differences, unless thedeferred tax liability arises from:(a)goodwill for which amortisation is not deductible for tax purposes; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).However, for taxable temporary differences associated with investments in subsidiaries,branches and associates, and interests in joint ventures, a deferred tax liability should berecognised in accordance with paragraph 39.16. It is inherent in the recognition of an asset that its carrying amount will be recovered in the formof economic benefits that flow to the enterprise in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporarydifference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the enterprise recovers the carrying amount of the asset, the taxable temporarydifference will reverse and the enterprise will have taxable profit. This makes it probable that economic benefits will flow from the enterprise in the form of tax payments. Therefore, thisStatement requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39.The recovery of the carrying amount of many assets gives rise to taxable and deductibleamounts. For example, an item of equipment may be used to produce goods that are in turnused to generate revenue, and therefore taxable amounts, and give rise to depreciation thatis a deductible amount. When the carrying amount of the asset (equipment) exceeds its taxbase, the amount of taxable economic benefits (taxable amounts) will exceed the amountthat will be allowed as a deduction for tax purposes. This difference is a taxable temporarydifference and the obligation to settle the resulting income taxes in future periods is adeferred tax liability. The example below illustrates a circumstance in which a deferred taxliability arises that is required to be recognised by this Statement.EXAMPLEAn example of circumstances that give rise to a deferred tax liability that is requiredto be recognisedAn asset that costs $150 has a carrying amount of $100. Cumulative depreciation for taxpurposes is $90 and the tax rate is 30%.Carrying Amount Tax Base TemporaryDifference$ $ $ At acquisition 150 150Accumulated Depreciation 50____ 90 ____Net amount 100 60 40Tax rate 30%____ Deferred Tax Liability 12The tax base of the asset is $60 (cost of $150 less cumulative tax depreciation of $90). In recovering the carrying amount of $100, the enterprise will derive taxable amounts of $100, but will only be able to deduct tax depreciation of $60. Consequently, the enterprise will pay income taxes of $12 (calculated as $40 x 30%) as a result of recovering the carrying amount of the asset. The difference between the carrying amount of $100 and the tax base of $60 is a taxable temporary difference of $40. Therefore, the enterprise recognises a deferred tax liability of $12 (calculated as $40 x 30%) representing the effect on income tax payable as a consequence of recovering the carrying amount of the asset.17. Some temporary differences arise when income or expense is included in accounting profit inone period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences. The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred taxliabilities:(a) interest revenue is included in accounting profit on a time proportion basis but may, insome jurisdictions, be included in taxable profit when cash is collected. The tax base ofany receivable recognised in the balance sheet with respect to such revenues is nil becausethe revenues do not affect taxable profit until cash is collected;(b) depreciation used in determining taxable profit (tax loss) may differ from that used indetermining accounting profit. The temporary difference is the difference between thecarrying amount of the asset and its tax base which is the original cost of the asset less alldeductions in respect of that asset permitted by the taxation authorities in determiningtaxable profit of the current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated (if tax depreciationis less rapid than accounting depreciation, a deductible temporary difference arises andresults in a deferred tax asset); and(c) development costs may be capitalised and amortised over future periods in determiningaccounting profit but deducted in determining taxable profit in the period in which theyare incurred. Such development costs have a tax base of nil as they have already beendeducted from taxable profit. The temporary difference is the difference between thecarrying amount of the development costs and their tax base of nil.18. Temporary differences also arise when:(a) the cost of a business combination that is an acquisition is allocated to the identifiableassets and liabilities acquired by reference to their fair values but no equivalent adjustmentis made for tax purposes (see paragraph 19);(b) assets are revalued and no equivalent adjustment is made for tax purposes (see paragraph20);(c) goodwill or negative goodwill arises on consolidation (see paragraphs 21 and 32);(d) the tax base of an asset or liability on initial recognition differs from its initial carryingamount, for example when an enterprise benefits from non-taxable government grantsrelated to assets (see paragraphs 22 and 33); or(e) the carrying amount of investments in subsidiaries, branches and associates or interests injoint ventures becomes different from the tax base of the investment or interest (seeparagraphs 38 - 45).Business Combinations19. In a business combination that is an acquisition, the cost of the acquisition is allocated to theidentifiable assets and liabilities acquired by reference to their fair values at the date of theexchange transaction. Temporary differences arise when the tax bases of the identifiable assets and liabilities acquired are not affected by the business combination or are affected differently.For example, when the carrying amount of an asset is increased to fair value but the tax base of the asset remains at cost to the previous owner, a taxable temporary difference arises whichresults in a deferred tax liability. The resulting deferred tax liability affects goodwill (seeparagraph 66).Assets Carried at Fair Value20. Statements of Standard Accounting Practice permit certain assets to be carried at fair value or tobe revalued (see, for example, SSAP 13, Accounting for investment properties, SSAP 17,Property, plant and equipment, SSAP 29, Intangible Assets and SSAP 24, Accounting forinvestments in securities.) In some jurisdictions, the revaluation or other restatement of an asset to fair value affects taxable profit (tax loss) for the current period. As a result, the tax base of the asset is adjusted and no temporary difference arises. In other jurisdictions, the revaluation orrestatement of an asset does not affect taxable profit in the period of the revaluation orrestatement and, consequently, the tax base of the asset is not adjusted. Nevertheless, the future recovery of the carrying amount will result in a taxable flow of economic benefits to theenterprise and the amount that will be deductible for tax purposes will differ from the amount of those economic benefits. The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset. This is true even if:(a) the enterprise does not intend to dispose of the asset. In such cases, the revalued carryingamount of the asset will be recovered through use and this will generate taxable incomewhich exceeds the depreciation that will be allowable for tax purposes in future periods;or(b) tax on capital gains is deferred if the proceeds of the disposal of the asset are invested insimilar assets. In such cases, the tax will ultimately become payable on sale or use of thesimilar assets.Goodwill21. Goodwill is the excess of the cost of an acquisition over the acquirer's interest in the fair value ofthe identifiable assets and liabilities acquired. Many taxation authorities do not allow theamortisation of goodwill as a deductible expense in determining taxable profit. Moreover, insuch jurisdictions, the cost of goodwill is often not deductible when a subsidiary disposes of its underlying business. In such jurisdictions, goodwill has a tax base of nil. Any differencebetween the carrying amount of goodwill and its tax base of nil is a taxable temporarydifference. However, this Statement does not permit the recognition of the resulting deferred tax liability because goodwill is a residual and the recognition of the deferred tax liability wouldincrease the carrying amount of goodwill.Initial Recognition of an Asset or Liability122. A temporary difference may arise on initial recognition of an asset or liability, for example ifpart or all of the cost of an asset will not be deductible for tax purposes. The method ofaccounting for such a temporary difference depends on the nature of the transaction which led to the initial recognition of the asset:1 In accordance with SSAP 1 paragraph 23, management could consider IAS 32, Financial Instruments: Disclosure and Presentation, when accounting for a compound financial instrument. Under IAS 32, the issuer of a compound financial instrument (for example, a convertible bond) classifies the instrument's liability component as a liability and the equity component as equity. In some jurisdictions, the tax base of the liability component on initial recognition is equal to the initial carrying amount of the sum of the liability and equity components. The resulting taxable temporary difference arises from the initial recognition of the equity component separately from the liability component. Therefore, the exception set out in paragraph 15(b) of this Statement does not apply. Consequently, an enterprise recognises the resulting deferred tax liability. In accordance with paragraph 61 of this Statement, the deferred tax is charged directly to the carrying amount of the equity component. In accordance with paragraph 58 of this Statement, subsequent changes in the deferred tax liability are recognised in the income statement as deferred tax expense (income).。

港股会计准则

港股会计准则港股会计准则是香港证券及期货事务监察委员会（SFC）制定和监管的一系列规定，用于规范在香港交易所上市的公司的会计实践。

香港作为全球金融中心之一，拥有发达的资本市场和金融体系，港股会计准则的制定和实施对于维护市场秩序，保护投资者利益，提升上市公司透明度和财务报告质量具有重要意义。

港股会计准则的制定和推行是为了保护投资者的权益，并提高上市公司财务报告的透明度。

它规定了上市公司应当如何编制和披露财务报表，以及审计报告的要求。

这些准则不仅适用于在香港上市的公司，还适用于在香港进行投资或交易的国内外投资者。

港股会计准则基于国际财务报告准则（IFRS），并结合香港特定的监管要求和市场实践进行了调整。

它与香港本土的会计准则和中国内地的会计准则有所不同，主要体现在规定更加灵活和包容，突出透明度和信息披露的原则。

港股会计准则主要包括以下几个方面的内容：1.财务报告要求：规定上市公司应当如何编制和披露财务报表，确保报表的真实性、完整性和准确性。

其中包括资产负债表、利润表、现金流量表和所有者权益变动表等。

2.会计政策和估计：规定上市公司应当如何确定会计政策和做出重要的会计估计，并要求公允披露相关信息。

这有助于保持财务报表的一致性和可比性。

3.关联交易和非常规交易：规定上市公司与关联方之间的交易应当按照公平、合理和市场化的原则进行，避免利益输送和市场操纵行为。

4.投资者保护：要求上市公司按照相关法律法规和会计准则进行信息披露，以向投资者提供准确、完整和及时的财务信息。

同时，还规定独立审计师要对财务报表进行审核，以提高报告的可靠性。

5.资本市场监管：要求上市公司及时披露与业务运营相关的信息，以及对可能产生重大影响的事项进行披露。

这有助于维护市场秩序，防止操纵市场。

港股会计准则的实施对香港资本市场和投资者具有重要意义。

它提高了市场的透明度和整体质量，增强了投资者对市场的信心。

同时，也为上市公司提供了一个更加规范和规范的环境，在国际舞台上提高了声誉和竞争力。

香港公司会计准则与内陆公司会计准则的差异有哪些？

香港公司会计准则与内陆公司会计准则的差异有哪些？由于香港和内陆实行“一国两制”，因此内陆和香港在会计市场环境、会计监管等宏观方面以及税收等微观方面存在一定的差异，这造成了内陆会计准则和香港会计准则存在不同。

在这里我们一起来系统分析与探讨，香港会计准则与内陆会计准则到底有什么不同？1、香港会计准则强调公允价值的运用，而内陆会计准则更强调账面价值香港会计准则与国际会计准则一样，在资产计价，尤其是资产交易方面，强调了公允价值的运用。

而依据内陆现行会计制度和已颁布的会计准则，基本上以账面价值作为资产计价的基础，这种差别突出表现在对投资和非货币性交易的处理上。

2、在资产减值的计提方面，尽管两地的会计准则都规定应计提资产减值准备，但具体规定有所不同内陆的规定更具体，例如对存货不能全额计提减值准备的具体情况均作了规定。

而香港的规定相对而言更为原则，判断资产减值中的个别认定法的运用更为普遍，更强调公司和会计师的职业判断。

3、都将关联方交易作为处理的重点，但侧重各有不同内陆更重视防止公司利用关联方交易操纵利润，因此对关联方间出售资产等交易的会计处理规定较严。

而香港会计准则更强调关联方及其交易的充分披露。

总的说来，大陆与香港会计准则差别不是太大。

造成这种差异的原因主要有以下几点：1、两者法律体系不同内陆偏向内陆法系，香港偏向英美法系。

内陆把会计纳入法律体系内加以规范，而成文法的特点之一即“法无明文规定不为罪”，这就是内陆会计准则与制度并行，各事项的会计处理方法规定得较为详细的重要原因。

香港认为“会计不是法律而是艺术与科学的混合体”，并未将会计纳入法律体系，而是用会计准则和公认会计原则来规范，更重视会计信息的公允和真实，因此更强调依靠公司和会计师的职业判断。

2、两者税法的影响程度不同由于内陆偏向成文法系，其会计原则，会计制度受法律影响深远，政府对企业施加较多的干预，企业的财务会计与税务会计结合在一起，税法对会计的影响颇大，制定会计准则时必须考虑对国家税收的影响。

hkas会计准则

hkas会计准则（实用版）目录1.香港会计准则概述2.香港会计准则的历史发展3.香港会计准则的主要内容4.香港会计准则的特点5.香港会计准则与我国会计准则的异同正文一、香港会计准则概述香港会计准则（HKAS）是指在香港地区实施的会计准则，由香港会计师公会（HKICPA）负责制定和修订。

香港会计准则旨在为香港地区的企业提供统一、规范的会计处理方法，以确保财务报表的真实性、公正性和可比性。

二、香港会计准则的历史发展香港会计准则的历史可以追溯到 1970 年代，当时香港会计师公会开始着手制定本地的会计准则。

1993 年，香港会计师公会发布了第一套香港会计准则，之后又陆续进行了多次修订。

2004 年，香港会计师公会开始实施国际财务报告准则（IFRS），并将其纳入香港会计准则体系。

三、香港会计准则的主要内容香港会计准则包括一系列具体的会计处理规定，涵盖了资产、负债、收入、费用等各个方面。

主要包括以下几类：1.资产和负债：包括固定资产、无形资产、存货、金融工具等；2.收入和费用：包括收入确认、成本计算、利润分配等；3.财务报告：包括财务报表的编制、披露和审计等；4.企业合并和收购：包括企业合并、收购和合并财务报表等；5.汇率变动和外币业务：包括汇率变动的影响、外币业务处理等。

四、香港会计准则的特点香港会计准则具有以下特点：1.与国际财务报告准则高度趋同：香港会计准则在很大程度上采用了国际财务报告准则，以确保财务报表的国际可比性；2.灵活性：香港会计准则允许企业在一定范围内选择合适的会计处理方法，以适应不同企业的实际情况；3.强调披露：香港会计准则强调企业应当充分披露与财务报表有关的信息，以帮助投资者和其他利益相关者了解企业的真实情况。

五、香港会计准则与我国会计准则的异同香港会计准则与我国会计准则在很多方面存在相似之处，比如都遵循实质重于形式的原则，都强调财务报表的真实性、公正性和可比性。

然而，在一些具体规定上，两者还存在一定差异，例如在固定资产折旧、存货计价、所得税处理等方面。

香港会计准则与大陆会计准则的差异

香港会计准则与大陆会计准则的差异Document serial number【KKGB-LBS98YT-BS8CB-BSUT-BST108】香港会计准则与大陆会计准则的差异1、内地会计准则更加偏重历史成本即强调账面价值，而香港会计准则强调公允价值的使用与国际会计准则一致，香港会计准则在涉及资产计价，特别是资产交易的情况下，强调资产公允价值的运用，而内地新《企业会计准则》适度引用公允价值，表现在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性资产交换等方面均采用公允价值对其进行相应会计处理。

为防止公允价值被滥用而出现利润操纵，准则严格规范了运用公允价值的前提条件，即公允价值应当能够可靠计量。

对每一项会计要素，基本准则都无例外地强调只有在能够可靠计量条件下才可确认。

2、资产减值计提差异在资产减值计提方面，同内地会计准则相比，香港会计准则更强调专业判断和个别认定。

尽管两地会计准则均规定应当根据资产的实际状况计提减值准备，但具体规定有所不同。

内地准则规定更为具体注册香港公司，如对于应收账款不能全额计提坏账准备的情况进行了具体规定，而香港会计准则就此规定得较为原则，资产减值中个别认定法应用的较为普遍，反映出准则本身更加强调公司和会计师的专业判断。

此外，香港会计准则规定，对企业计提的固定资产、无形资产等非流动资产减值准备允许转回，并计人当期损益。

但内地准则认为固定资产、无形资产等价值较大的非流动资产发生减值后香港公司做账报税，价值恢复的可能性极小或不存在，所以规定此类资产减值损失一经确认不得转回。

3、关联方交易披露侧重点不同香港准则认为同受国家控制的企业均视为关联方，所发生的交易作为关联方交易，在财务报表中要求充分披露。

而内地认为这一规定不符合中国实际，因为中国内地的国有企业及国有资本占主导地位的企业较多，但企业均为独立法人，如果没有投资等纽带关系，就不应构成关联企业。

内地会计准则为防止公司利用关联方交易操纵利润，对关联方之间出售资产等交易的会计处理进行了更为严格的规定，而香港会计准则更强调关联方及其交易的充分披露。

港股会计准则

港股会计准则
港股会计准则是指香港证券交易所上市公司所使用的会计准则规范。

港股会计准则主要参考国际财务报告准则(IFRS)进行制定，但也根据香港市场的特点和需要进行了一些本地化的调整。

港股会计准则要求上市公司按照公允价值计量原则对资产、负债和股东权益进行计量，并根据实质经济事项进行会计处理，而非仅仅按照法律形式。

同时，港股会计准则要求上市公司进行全面和透明的财务报告，包括财务报表的编制、披露和审计等环节都有详细规定。

港股会计准则的目的是为了保护投资者的利益，提高香港市场的透明度和国际竞争力。

通过制定规范的会计准则，可以促进上市公司的财务信息披露，增加投资者对公司财务状况的了解，降低信息不对称和不确定性，提高市场的效率和稳定性。

需要注意的是，港股会计准则只适用于香港上市公司，不适用于其他券市的公司。

同时，港股会计准则与中国内地的会计准则（即中国会计准则）存在一定的差异，投资者在进行投资决策时需要注意区分不同的会计准则，以充分理解和评估公司的财务状况。

香港会计准则hkas02

InventoriesEffective for annual periods beginningon or after 1 January 2005HKAS 2 COPYRIGHT© Copyright 2014 Hong Kong Institute of Certified Public AccountantsThis Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong.All rights in this material outside of Hong Kong are reserved by IFRS Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the IFRS Foundation at .Further details of the copyright notice form IFRS Foundation is available at.hk/ebook/copyright-notice.pdfHKAS 2 (January 2010February 2014)CONTENTSfrom paragraph INTRODUCTION IN1 HONG KONG ACCOUNTING STANDARD 2INVENTORIESOBJECTIVE 1 SCOPE 2 DEFINITIONS 6 MEASUREMENT OF INVENTORIES 9 Cost of inventories 10 Costs of purchase11 Costs of conversion 12 Other costs 15 Cost of inventories of a service provider 19 Cost of agricultural produce harvested from biological assets 20 Techniques for the measurement of cost 21 Cost formulas23 Net realisable value 28 RECOGNITION AS AN EXPENSE 34 DISCLOSURE 36 EFFECTIVE DATE 40 WITHDRAWAL OF OTHER PRONOUNCEMENTS 41 APPENDICES:A Comparison with International Accounting StandardsB Amendments to other pronouncementsC Amendments resulting from other HKFRSsBASIS FOR CONCLUSIONSTABLE OF CONCORDANCEHKAS 2 (January 2010February 2014)IntroductionIN1 Hong Kong Accounting Standard 2 Inventories(HKAS 2) replaces SSAP 22 Inventories (revised in 2001) and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.Reasons for issuing HKAS 2IN2 The objectives of the Hong Kong Institute of Certified Public Accountants (HKICPA) issuing HKAS 2 were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.IN3 For HKAS 2 the HKICPA’s main objective was to reduce alternatives for the measurement of inventories. The HKICPA did not reconsider the fundamental approach to accounting for inventories contained in HKAS 2.The main featuresIN4 The main features of HKAS 2 are described below.Objective and scopeIN5 T he words ‘held under the historical cost system’ included in the scope paragraphs of SSAP 22 were removed, to clarify that the Standard applies to all inventories that are not specifically excluded from its scope.Scope clarificationIN6 The Standard clarifies that some types of inventories are outside its scope while certain other types of inventories are exempted only from the measurement requirements in the Standard.IN7 Paragraph 3 establishes a clear distinction between those inventories that are entirely outside the scope of the Standard (described in paragraph 2) and those inventories that are outside the scope of the measurement requirements but within the scope of the other requirements in the Standard.Scope exemptionsProducers of agricultural and forest products, agricultural produce after harvest and minerals and mineral productsIN8 The Standard does not apply to the measurement of inventories of producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products, to the extent that they are measured at net realisable value in accordance with well-established industry practices.Inventories of commodity broker-tradersIN9 The Standard does not apply to the measurement of inventories of commodity broker-traders to the extent that they are measured at fair value less costs to sell.Cost of inventoriesCosts of purchaseIN10 HKAS 2 does not permit exchange differences arising directly on the recent acquisition of inventories invoiced in a foreign currency to be included in the costs of purchase of inventories.Other costsIN11 Paragraph 18 was inserted to clarify that when inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing.Cost formulasConsistencyIN12 [Not used]Prohibition of LIFO as a cost formulaIN13 The Standard does not permit the use of the last-in, first-out (LIFO) formula to measure the cost of inventories.Recognition as an expenseIN14 The Standard eliminates the reference to the matching principle.IN15 The Standard describes the circumstances that would trigger a reversal of a write-down of inventories recognised in a prior period.DisclosureInventories carried at fair value less costs to sellIN16 The Standard requires disclosure of the carrying amount of inventories carried at fair value less costs to sell.Write-down of inventoriesIN17 The Standard requires disclosure of the amount of any write-down of inventories recognised as an expense in the period and eliminates the requirement to disclose the amount of inventories carried at net realisable value.Hong Kong Accounting Standard 2InventoriesObjective1 The objective of this Standard is to prescribe the accounting treatment for inventories.A primary issue in accounting for inventories is the amount of cost to be recognisedas an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories. Scope2 This Standard applies to all inventories, except:(a) work in progress arising under construction contracts, including directlyrelated service contracts (see HKAS 11 Construction Contracts);(b) financial instruments (see HKAS 32 Financial Instruments: Presentationand HKAS 39 Financial Instruments: Recognition and Measurement);and(c) biological assets related to agricultural activity and agricultural produceat the point of harvest (see HKAS 41 Agriculture).3 This Standard does not apply to the measurement of inventories held by:(a) producers of agricultural and forest products, agricultural produce afterharvest, and minerals and mineral products, to the extent that they aremeasured at net realisable value in accordance with well-establishedpractices in those industries. When such inventories are measured at netrealisable value, changes in that value are recognised in profit or loss inthe period of the change.(b) commodity broker-traders who measure their inventories at fair valueless costs to sell. When such inventories are measured at fair value lesscosts to sell, changes in fair value less costs to sell are recognised in profitor loss in the period of the change.4 The inventories referred to in paragraph 3(a) are measured at net realisable value atcertain stages of production. This occurs, for example, when agricultural crops have been harvested or minerals have been extracted and sale is assured under a forward contract or a government guarantee, or when an active market exists and there is a negligible risk of failure to sell. These inventories are excluded from only the measurement requirements of this Standard.HKAS 2 (March 2004February 2014) 5 Broker-traders are those who buy or sell commodities for others or on their ownaccount. The inventories referred to in paragraph 3(b) are principally acquired with the purpose of selling in the near future and generating a profit from fluctuations in price or broker-traders’ margin. When these inventories are measured at fair value less costs to sell, they are excluded from only the measurement requirements of this Standard.Definitions6 The following terms are used in this Standard with the meanings specified:Inventories are assets:(a) held for sale in the ordinary course of business;(b) in the process of production for such sale; or(c) in the form of materials or supplies to be consumed in the productionprocess or in the rendering of services.Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See HKFRS 13 Fair Value Measurement)7 Net realisable value refers to the net amount that an entity expects to realise from thesale of inventory in the ordinary course of business. Fair value reflects the amount for which the same inventory could be exchanged between knowledgeable and willing buyers and sellers in the marketplaceFair value reflects the price at which an orderly transaction to sell the same inventory in the principal (or most advantageous) market for that inventory would take place between market participants at the measurement date. The former is an entity-specific value; the latter is not. Net realisable value for inventories may not equal fair value less costs to sell.8 Inventories encompass goods purchased and held for resale including, for example,merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in paragraph 19, for which the entity has not yet recognised the related revenue (see HKAS 18 Revenue).Measurement of inventories9 Inventories shall be measured at the lower of cost and net realisable value.Cost of inventories10 The cost of inventories shall comprise all costs of purchase, costs of conversionand other costs incurred in bringing the inventories to their present location and condition.HKAS 2 (March 2004) Costs of purchase11 The costs of purchase of inventories comprise the purchase price, import duties andother taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase.Costs of conversion12 The costs of conversion of inventories include costs directly related to the units ofproduction, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.13 The allocation of fixed production overheads to the costs of conversion is based onthe normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities.14 A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by-products, by their nature, are immaterial. When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost.Other costs15 Other costs are included in the cost of inventories only to the extent that they areincurred in bringing the inventories to their present location and condition. For example, it may be appropriate to include non-production overheads or the costs of designing products for specific customers in the cost of inventories.16 Examples of costs excluded from the cost of inventories and recognised as expensesin the period in which they are incurred are:(a) abnormal amounts of wasted materials, labour or other production costs;(b) storage costs, unless those costs are necessary in the production processbefore a further production stage;(c) administrative overheads that do not contribute to bringing inventories totheir present location and condition; and(d) selling costs.17 HKAS 23 Borrowing Costs identifies limited circumstances where borrowing costsare included in the cost of inventories.18 An entity may purchase inventories on deferred settlement terms. When thearrangement effectively contains a financing element, that element, for example a difference between the purchase price for normal credit terms and the amount paid, is recognised as interest expense over the period of the financing.Cost of inventories of a service provider19 To the extent that service providers have inventories, they measure them at the costsof their production. These costs consist primarily of the labour and other costs of personnel directly engaged in providing the service, including supervisory personnel, and attributable overheads. Labour and other costs relating to sales and general administrative personnel are not included but are recognised as expenses in the period in which they are incurred. The cost of inventories of a service provider does not include profit margins or non-attributable overheads that are often factored into prices charged by service providers.Cost of agricultural produce harvested from biological assets20 In accordance with HKAS 41 Agriculture inventories comprising agricultural producethat an entity has harvested from its biological assets are measured on initial recognition at their fair value less estimated point-of-sale costs to sell at the point of harvest. This is the cost of the inventories at that date for application of this Standard.Techniques for the measurement of cost21 Techniques for the measurement of the cost of inventories, such as the standard costmethod or the retail method, may be used for convenience if the results approximate cost. Standard costs take into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They are regularly reviewed and, if necessary, revised in the light of current conditions.22 The retail method is often used in the retail industry for measuring inventories oflarge numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods. The cost of the inventory is determined by reducing the sales value of the inventory by the appropriate percentage gross margin. The percentage used takes into consideration inventory that has been marked down to below its original selling price. An average percentage for each retail department is often used.Cost formulas23 The cost of inventories of items that are not ordinarily interchangeable andgoods or services produced and segregated for specific projects shall be assigned by using specific identification of their individual costs.24 Specific identification of cost means that specific costs are attributed to identifieditems of inventory. This is the appropriate treatment for items that are segregated fora specific project, regardless of whether they have been bought or produced. However,specific identification of costs is inappropriate when there are large numbers of items of inventory that are ordinarily interchangeable. In such circumstances, the method of selecting those items that remain in inventories could be used to obtain predetermined effects on profit or loss.25 The cost of inventories, other than those dealt with in paragraph 23, shall beassigned by using the first-in, first-out (FIFO) or weighted average cost formula.An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified.26 For example, inventories used in one business operating segment may have a use tothe entity different from the same type of inventories used in another business operating segment. However, a difference in geographical location of inventories (or in the respective tax rules), by itself, is not sufficient to justify the use of different cost formulas.27 The FIFO formula assumes that the items of inventory that were purchased orproduced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the entity.Net realisable value28 The cost of inventories may not be recoverable if those inventories are damaged, ifthey have become wholly or partially obsolete, or if their selling prices have declined.The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs to be incurred to make the sale have increased. The practice of writing inventories down below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.29 Inventories are usually written down to net realisable value item by item. In somecircumstances, however, it may be appropriate to group similar or related items. This may be the case with items of inventory relating to the same product line that have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that product line. It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular industry or geographical operating segment. Service providers generally accumulate costs in respect of each service for which a separate selling price is charged. Therefore, each such service is treated as a separate item.30 Estimates of net realisable value are based on the most reliable evidence available atthe time the estimates are made, of the amount the inventories are expected to realise.These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the end of the period to the extent that such events confirm conditions existing at the end of the period.31 Estimates of net realisable value also take into consideration the purpose for whichthe inventory is held. For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price.If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices. Provisions may arise from firm sales contracts in excess of inventory quantities held or from firm purchase contracts.Such provisions are dealt with under HKAS 37 Provisions, Contingent Liabilities and Contingent Assets.32 Materials and other supplies held for use in the production of inventories are notwritten down below cost if the finished products in which they will be incorporated are expected to be sold at or above cost. However, when a decline in the price of materials indicates that the cost of the finished products exceeds net realisable value, the materials are written down to net realisable value. In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value.33 A new assessment is made of net realisable value in each subsequent period. Whenthe circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (ie the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value.This occurs, for example, when an item of inventory that is carried at net realisable value, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased.Recognition as an expense34 When inventories are sold, the carrying amount of those inventories shall berecognised as an expense in the period in which the related revenue is recognised.The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.35 Some inventories may be allocated to other asset accounts, for example, inventoryused as a component of self-constructed property, plant or equipment. Inventories allocated to another asset in this way are recognised as an expense during the useful life of that asset.Disclosure36 The financial statements shall disclose:(a) the accounting policies adopted in measuring inventories, including thecost formula used;(b) the total carrying amount of inventories and the carrying amount inclassifications appropriate to the entity;(c) the carrying amount of inventories carried at fair value less costs to sell;(d) the amount of inventories recognised as an expense during the period;(e) the amount of any write-down of inventories recognised as an expense inthe period in accordance with paragraph 34;(f) the amount of any reversal of any write-down that is recognised as areduction in the amount of inventories recognised as expense in theperiod in accordance with paragraph 34;(g) the circumstances or events that led to the reversal of a write-down ofinventories in accordance with paragraph 34; and(h) the carrying amount of inventories pledged as security for liabilities.37 Information about the carrying amounts held in different classifications of inventoriesand the extent of the changes in these assets is useful to financial statement users.Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods. The inventories of a service provider may be described as work in progress.38 The amount of inventories recognised as an expense during the period, which is oftenreferred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories. The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs.39 Some entities adopt a format for profit or loss that results in amounts being disclosedother than the cost of inventories recognised as an expense during the period. Under this format, an entity presents an analysis of expenses using a classification based on the nature of expenses. In this case, the entity discloses the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period.Effective date40 An entity shall apply this Standard for annual periods beginning on or after 1 January2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.40a If an entity decides to apply this Standard for an earlier period, it is not required to apply all the HKASs with the effective date for that same period. However, it is required to apply the amendments set out in the appendix on amendments to other pronouncements for that earlier period.40A [This paragraph refers to amendments with an effective date after 1 January 2013, and is therefore not included in this edition.]40B [This paragraph refers to amendments with an effective date after 1 January 2013, and is therefore not included in this edition.]40C HKFRS 13, issued in June 2011, amended the definition of fair value in paragraph 6 and amended paragraph 7. An entity shall apply those amendments when it applied HKFRS 13.Withdrawal of other pronouncements41 This Standard supersedes SSAP 22 Inventories, revised in 2001.42 [Not used]Comparison with International Accounting StandardsThis comparison appendix, which was prepared as at 9 March 2004 and deals only with significant differences in the standards extant, is produced for information only and does not form part of the standards in HKAS 2.The International Accounting Standard comparable with HKAS 2 is IAS 2 Inventories. There are no major textual differences between HKAS 2 and IAS 2.Amendments to other pronouncementsThe amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period* * *The amendments contained in this appendix when this Standard was issued have been incorporated into the relevant Standards.。

香港财务报告准则

香港财务报告准则
香港财务报告准则是香港公司或商业组织的官方财务报告要求的一组规范准则，也称为香港会计准则（HKAS），主要由香港会计准则委员会（HKASB）管理和维护。

该准则的现行版本于2002年正式发布，并于2003年4月1日开始施行，并于2010年1月1日正式适用于所有公司及商业组织的报告。

香港会计准则的编制是以国际会计准则（IAS）为基础，但考虑到大陆和港特殊的情况，也加入了专门针对大陆和港特色概念的解释。

它不仅覆盖了会计政策，而且还定义了会计报告的组织架构和内容报告要求，例如附注和账目科目的定义。

香港会计准则的主要目的是改善财务报告的一致性和质量，建立使用的准则统一的框架，使会计工作者能够更客观、公正地判断和记录商业及其相关活动；为公众提供财务报告的可靠信息，便于公众的经济决策；减少代表事务的决策中的不确定性；并避免不合理的税收权益，以及在证券市场和交易所上市的公司之间形成不公平竞争。

香港会计准则考虑了最新和潜在的国际会计准则（IAS），包括诸如非货币金融资产和负债、投资者净现金流量等。

此外，香港的会计准则也不但设立了诸如专业服务等特定活动的披露要求，而且还考虑了财务报告中可能影响股东利益的一些重大事项，例如投资回报、企业绩效等。

因此，香港会计准则为香港公司和商业组织提供了一个统一的现代框架，以保证它们在准备和报告财务信息时，采用合理、公平和恰当的会计原则和会计核算要求，使报告更加一致、可靠和有效。

港股会计准则

港股会计准则简介港股会计准则是指香港证券交易所（Hong Kong Stock Exchange，简称HKEx）所制定的规范上市公司会计报表编制和披露的准则。

港股会计准则的制定旨在保证上市公司的财务信息透明度，提高市场的公平性和有效性，为投资者提供准确、完整的财务信息，使投资者能够做出明智的投资决策。

港股会计准则的主要特点1.国际接轨：港股会计准则与国际会计准则（International FinancialReporting Standards，简称IFRS）高度一致，以保持香港与国际市场的接轨性，提高港股市场的国际竞争力。

2.财务报表：港股会计准则要求上市公司编制财务报表，包括资产负债表、利润表、现金流量表和所有者权益变动表。

这些财务报表反映了公司的财务状况、经营成果和现金流量。

3.会计政策：港股会计准则规定了上市公司应当采用的会计政策，包括计量基准、会计估计和会计处理方法。

这些会计政策应当准确、一致地应用于财务报表编制过程中。

4.披露要求：港股会计准则对上市公司的财务报表披露提出了详细的要求，包括披露目的、披露内容和披露方式。

上市公司需要按照规定的披露要求编制和披露财务报表，确保投资者能够获得准确、及时的财务信息。

5.审计要求：港股会计准则要求上市公司的财务报表必须由独立注册会计师事务所进行审计。

审计师需要对公司的财务报表进行审查和验证，确保其真实、准确、完整。

审计报告将会对财务报表的可靠性和合规性进行评价。

港股会计准则的应用港股会计准则适用于在香港证券交易所上市的公司，无论其是否为香港境内的公司。

上市公司需要按照港股会计准则编制财务报表，并在规定的时间内进行披露。

港股会计准则的应用对于上市公司和投资者来说都具有重要意义。

对于上市公司而言，按照港股会计准则编制财务报表可以提高其财务信息的可比性和可信度，增加投资者对公司的信任度，有助于吸引更多的投资者和资金。

对于投资者而言，港股会计准则提供了准确、完整的财务信息，使投资者能够更好地评估上市公司的价值和风险，做出明智的投资决策。

香港的会计准则

香港的会计准则一、引言香港作为国际金融中心之一，其会计准则在全球范围内具有较高的声誉和影响力。

本文将对香港的会计准则进行简要介绍，包括其定义、作用、主要内容、适用范围、实施与监管以及持续发展等方面。

二、香港会计准则的概述1.定义和作用香港会计准则，简称HKAS，是指在香港地区上市公司、企事业单位及政府部门在编制财务报表时所遵循的一套规范。

其作用主要体现在确保财务报表的真实性、完整性和可靠性，为投资者、债权人、管理层等利益相关者提供决策依据。

2.与其他会计准则的比较香港会计准则与国际会计准则（IAS）相似度较高，但同时也兼顾香港地区的特殊性和实际需求。

相较于我国内地会计准则，香港会计准则与国际接轨程度更高，更注重信息披露的透明度和公允性。

三、香港会计准则的主要内容1.财务报表的编制原则香港会计准则要求企业遵循公允反映、持续经营、权责发生制等原则，确保财务报表真实、完整、准确地反映企业的财务状况、经营成果和现金流量。

2.会计要素和计量方法香港会计准则对资产、负债、所有者权益、收入、费用等会计要素的确认、计量和披露作了详细规定。

在计量方法上，采用历史成本作为主要计量基础，同时允许采用公允价值计量。

3.财务报表披露要求香港会计准则要求企业充分披露与财务报表有关的重要信息，包括会计政策、会计估计、关联方交易、或有事项、期后事项等。

四、香港会计准则的适用范围1.适用主体香港会计准则主要适用于在香港地区上市的公司、企事业单位和政府部门。

同时，一些非上市企业也可能自愿采用香港会计准则编制财务报表。

2.适用行业香港会计准则适用于各行各业，尤其在国际金融、贸易、房地产等行业具有广泛应用。

3.例外情况香港会计准则规定了一些例外情况，如小型企业、创业公司等可以采用简化的会计处理方法。

五、香港会计准则的实施与监管1.实施步骤香港会计准则的实施主要包括以下步骤：制定、颁布、培训、监督和检查。

2.监管机构和法规要求香港会计师公会是香港会计准则的主要监管机构，负责制定、修订和解释会计准则。

香港会计准则-递延收益

香港会计准则-递延收益
递延收益是指在公司从事生产经营过程中向客户收取的预收款项
或者已提供的服务但还未实际收到对应报酬的额度。

其本质是公司对
已享有的经济利益未予体现，需要在未来逐步反映在利润表中。

香港
会计准则规定，在会计核算上，递延收益应当按照以下方法处理。

首先，对于预收款项，需要按照实际完成商品或劳务交付的比例
转化为已实现收入和递延收益。

例如，公司在销售商品时向客户收取
了预付款100万元，但是这100万元中20万元是预收未交付商品的部分，那么公司需要将80万元算入当期实现收入，20万元算入递延收益，直到商品交付后再按照实际完成比例转化为实现收入。

其次，对于先提供服务或商品再收到报酬的情况，需要先根据已
消耗或完成的比例确定实现收入，再将剩余的递延收益计入负债。

例如，公司向客户提供了3个月服务，但是客户将全部报酬拖延到服务
结束后再支付，那么公司需要根据月末服务完成比例计算实现收入，
将剩余的递延收益记录为负债，直到收到报酬后再次计算实现收入并
冲减递延收益。

最后，对于递延收益的反映需要在财务报表中书面披露明细以及
实现计划。

其中明细包括递延收益的类别、金额和来源，实现计划应
当包括递延收益的预计实现期限和实现比例。

总之，在企业经营中，递延收益也是一个不可忽视的因素，处理
好递延收益可以避免企业由于未能及时体现已取得的经济效益而出现
现金流短缺情况，对企业财务决策产生积极影响。

2012年会计准则修订

2012年会计准则修订【实用版】目录1.2012 年会计准则修订背景2.2012 年会计准则的主要修订内容3.2012 年会计准则的实施情况4.2012 年会计准则的影响正文一、2012 年会计准则修订背景为了规范企业会计行为，提高财务报告的可靠性、一致性和可比性，我国于 2006 年底发布了新的企业会计准则，从 2007 年开始执行。

虽然每年在小方面有所调整，但一直到 2012 年，会计准则都未进行大规模的修订。

2012 年，为了适应我国经济的快速发展和会计环境的变化，财政部发布了修订后的企业会计准则。

二、2012 年会计准则的主要修订内容2012 年的会计准则修订主要涉及以下几个方面：1.增加了金融工具的确认和计量准则，对金融工具的定义、分类、确认条件和计量方法进行了明确规定。

2.修订了存货的会计处理准则，将存货分为可变现净值和成本模式两种，并规定了不同的计量方法和减值准备计提方法。

3.修订了固定资产的会计处理准则，对固定资产的定义、确认条件、计量方法和折旧方法进行了明确规定。

4.增加了无形资产的会计处理准则，对无形资产的定义、确认条件、计量方法和摊销方法进行了明确规定。

5.修订了长期股权投资的会计处理准则，将长期股权投资分为控制、共同控制和重大影响三种类型，并规定了不同的会计处理方法。

6.增加了业务组合和资产收购的会计处理准则，对业务组合和资产收购的定义、确认条件、计量方法和会计处理方法进行了明确规定。

三、2012 年会计准则的实施情况2012 年修订的企业会计准则自发布之日起开始实施，所有企业都必须按照新的会计准则进行财务报告。

财政部也发布了一系列的通知和解释，对新会计准则的实施进行了指导和解释。

四、2012 年会计准则的影响2012 年修订的企业会计准则对我国的企业会计和财务报告产生了深远的影响。

香港终止会计实务准则-概述说明以及解释

香港终止会计实务准则-概述说明以及解释1.引言概述部分的内容应该是对文章主题的简要介绍和背景说明。

下面是文章1.1 概述部分的内容示例：引言概述香港作为国际金融中心之一，会计实务准则在该地区的应用和遵循一直被视为至关重要的事项。

然而，近年来香港会计实务准则不断受到争议和挑战，引发了关于其终止的讨论。

本文将探讨香港终止会计实务准则的必要性以及由此产生的影响和建议。

文章结构本文分为引言、正文和结论三部分。

引言部分将简要介绍香港会计实务准则终止的背景和问题，正文部分将详细分析香港会计实务准则的背景、问题和挑战，结论部分将总结终止香港会计实务准则的必要性，并提出影响和建议。

目的本文的目的是就香港会计实务准则的终止进行深入研究和分析，探讨其必要性，并提出相应的影响和建议。

通过对该话题的探讨，希望能够引起人们对于会计实务规范的关注和思考，并为相关决策提供参考。

在接下来的部分，本文将首先回顾香港会计实务准则的背景，随后分析其中存在的问题和挑战，最后对终止该准则的必要性和其产生的影响和建议进行讨论。

通过全面的研究和分析，我们希望能够为香港会计实务准则的未来提供有益的思考和指导。

1.2 文章结构文章结构部分的内容可以包括以下信息：文章结构部分旨在介绍整篇文章的组织结构和各个章节的主要内容。

本文分为引言、正文和结论三个部分。

引言部分包括概述、文章结构和目的。

在概述中，将对香港终止会计实务准则的重要性进行简要介绍，引起读者对该主题的兴趣。

接下来，将阐述文章的整体结构，明确各个章节的主要内容和逻辑顺序，使读者对整篇文章有一个清晰的了解。

最后，说明本文的目的，即通过对香港终止会计实务准则的讨论，探讨其必要性、问题和挑战，并提出合理的影响和建议。

正文部分将详细介绍香港会计实务准则的背景和问题。

在香港会计实务准则的背景中，将回顾香港会计实务准则的起源、发展和重要性，以及其在香港市场中的普遍应用情况。

接下来，将分析香港会计实务准则所面临的问题和挑战，如与国际会计准则的不一致性、法律法规的滞后性等。

2012年会计准则修订

2012年会计准则修订
摘要：
1.2012 年会计准则修订的背景和目的
2.2012 年会计准则的主要修订内容
3.2012 年会计准则的实施情况和影响
正文：
一、2012 年会计准则修订的背景和目的
2012 年，我国会计准则进行了一次重要的修订。

这次修订的背景主要是为了适应我国经济社会发展的需要，提高会计信息质量，更好地服务于金融市场和实体经济。

修订的目的是在保证会计信息真实可靠的基础上，进一步完善会计准则体系，推动会计准则的国际化进程。

二、2012 年会计准则的主要修订内容
2012 年会计准则的修订主要涉及以下几个方面：
1.资产负债表项目的调整。

修订后的资产负债表项目更加明确和规范，更加注重资产和负债的分类和披露，有助于提高会计信息的可比性和透明度。

2.利润表项目的调整。

修订后的利润表项目更加注重收入和费用的分类和披露，使得会计信息更加真实地反映企业的经营成果。

3.所有者权益项目的调整。

修订后的所有者权益项目更加注重所有者权益的来源和变动情况，有助于更好地反映企业的财务状况。

4.财务报表附注的调整。

修订后的财务报表附注更加详细和规范，有助于提高会计信息的可读性和理解性。

三、2012 年会计准则的实施情况和影响
2012 年会计准则自发布以来，已经得到了广泛的实施和应用。

实施情况良好，对于提高会计信息质量、促进金融市场和实体经济发展发挥了积极作用。

同时，这次修订对于会计从业人员也产生了积极的影响，提高了会计人员的专业素质和业务水平。

香港会计财务准则体系

香港会计财务准则体系香港的财务会计规范体系主要由以下几部分构成：会计准则体系、公司法中关于会计的相关规定、香港联合交易所有限公司（SEHK）证券上市规则、由企业自行制定的内部会计制度。

在香港财务会计规范体系中，最重要的就是会计准则体系。

2005年1月1日起，香港并行两套会计准则：一套是香港财务报告准则，另一套是中小企业会计准则。

“香港财务报告准则”一词是指已颁布的香港会计准则（HKAS）、香港财务报告准则（HKFRS）、标准会计实务公告（HKSSAP）及香港会计师公会发布的指南。

由于历史原因，香港被英国侵占。

在英国殖民统治期间，香港在会计领域深受英国会计理论和模式的影响，香港的会计准则也在很大程度上采用了英国会计准则的模式。

1976年，香港会计师公会（HKICPA）首次颁行会计准则，它是用于指导会计实践的规范性要求。

当时主要是参照英国的会计准则制定的，并且同英国一样，作为一种非强制性的专业准则。

1995年底，香港会计师公会参照国际会计准则委员会（IASC）的声明而发出的框架说明，表明公会正转为以IAS为基础，发展一套全面以IAS为依据的香港会计准则。

2001年，IASB取代了IASC。

2003年，IASB新发布的准则改称国际财务报告准则（IFRS），香港会计师公会也决定基于IFRS将其财务报告准则命名为HKFRS。

2004年，香港会计师公会宣布2005年1月1日HKFRS与IFRS完全接轨，为了与其协调，公会按照IAS和IFRS的编号进行排列，并发布了大量的会计准则。

根据香港会计师公会提供的准则手册，截止到2006年6月，生效的会计准则共有31个，财务报告准则7个，此外还有若干准则的解释性公告。

这些会计准则和财务报告准则无论是在准则名称和编号，或是其准则内容，还是在其后的准则指南都与国际会计几乎相同。

在每个准则后都带有附注，说明其与国际会计准则的差异之处。

可见，香港财务报告准则已经与国际财务报告准则高度趋同，实现了国际化。

香港会计准则与国内的区别分析.

香港会计准则与国内的区别分析香港会计准则与国内的区别分析香港会计准则与国内的区别分析香港会计准则与国内的区别分析 2007年12月，中国会计准则委员会与香港会计师公会联合签署了《关于内地企业会计准则与香港财务报告准则（HKFRS）等效的联合声明》。

这是继2006年5月中国会计准则委员会与香港会计师公会就内地企业会计准则与香港财务报告准则的实质性趋同情况发表联合声明后，两地会计准则接轨的又一项实质性进展。

内地与香港签订会计等效协议后，将会有利于今后与欧盟、美国等国家和地区开展会计等效工作，进一步提升中国企业的国际竞争力，有利于中国注册会计师行业做强做大，有利于贯彻“走出去”战略和中国资本市场的健康发展，为完善社会主义市场经济体制和顺应经济全球化趋势作出应有的贡献。

一一一一、、、、新会计准则与香港财务报告准则趋同体现新会计准则与香港财务报告准则趋同体现新会计准则与香港财务报告准则趋同体现新会计准则与香港财务报告准则趋同体现新准则体系依据国际会计准则的精神，在框架结构上也与国际会计准则类似，其与香港准则趋同变化表现在以下方面：（一）会计要素的计量新会计准则按国际惯例将“公允价值”概念引入会计体系，公允价值的应用、计量成为此次准则修改中的一大亮点。

公允价值计量模式是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。

（二）坏账准备香港准则规定的坏账准备计提范围比内地广，不仅包括应收账款、其他应收款，还包括应收债券等一切应收债权。

而新会计准则在应用指南中对坏账准备的规定是核算企业所有应收款项（包括应收票据、应收账款、预付账款、应收分保账款、其他应收款、长期应收款等科目）的坏账准备。

（三）存货内地准则原来规定发出存货计价可采取先进先出法、后进先出法、加权平均法、移动加权平均法、个别计价法。

香港准则不接受后进先出法，其余方法则与内地准则相同。

新的存货准则中，取消了原先采用的存货准则中的“后进先出”法，从而实现了与香港准则的趋同。

知乎香港会计准则

知乎香港会计准则一、什么是香港会计准则？1.1 香港会计准则的定义香港会计准则，又称香港财务报告准则（Hong Kong Financial Reporting Standards，简称HKFRS），是香港金融管理局（Financial Services and the Treasury Bureau）发布和推广的一套会计准则。

它旨在规范香港上市公司的财务报告和会计实践，确保信息的准确性、可比性和透明度。

1.2 香港会计准则的适用范围香港会计准则适用于在香港注册的各类公司以及其他组织，包括上市公司、非上市公司、非营利组织等。

这些准则为企业提供了公认的会计和财务报告框架，帮助企业制定和报告财务信息。

1.3 香港会计准则与国际会计准则的关系香港会计准则与国际会计准则（International Financial Reporting Standards，简称IFRS）高度吻合。

香港金融管理局将IFRS作为香港会计准则的基础，对其进行了一定的修改和调整，以适应香港特定的法律和商业环境。

二、香港会计准则的重要性2.1 提高信息透明度香港会计准则的实施使得香港企业的财务报告更加透明和准确。

通过统一的会计准则，投资者和其他利益相关者能够更好地理解公司的财务状况和业绩，减少信息不对称，提高投资者的信心。

2.2 促进国际交流和比较香港作为国际金融中心，吸引了众多跨国公司在这里上市。

香港会计准则的实施与国际接轨，使得香港公司的财务报告更容易与其他国家和地区的公司进行比较和分析，促进了国际交流和合作。

2.3 提升企业形象和信誉度遵守香港会计准则的企业能够展示其专业和诚信，树立良好的企业形象。

会计准则的合规性对于企业的信誉度和声誉具有积极的影响，有助于吸引投资、合作伙伴和客户。

三、香港会计准则的主要内容3.1 财务报告要求香港会计准则明确了财务报告的要求，包括财务报表的内容和格式，会计政策的选择和披露，以及对报表进行审计和审查的要求。

2012年会计准则修订

2012年会计准则修订2012年，会计准则修订成为了许多企业和会计专业人士关注的焦点。

这次修订对财务报告和审计等方面产生了重要影响，对企业财务管理和监管机构也提出了更高的要求。

本文将综述2012年会计准则修订的背景、目的和对企业的影响。

一、背景介绍2012年，许多国际会计准则组织（IASB）和国家会计准则机构纷纷修订其会计准则，旨在适应国际经济和市场的快速变化。

随着全球经济的不断发展，各国之间的经济交流和合作越来越密切，对会计准则的需求也越来越迫切。

修订会计准则的目的是建立更加一致的会计准则框架，促进跨国交易的透明度和可比性，提高投资者和利益相关者对企业财务信息的信任。

二、修订目的1. 统一会计准则框架：为了增加准则的一致性，修订旨在建立尽可能统一的会计准则框架，以便不同国家和地区的企业可以更方便地进行跨国业务和投资。

2. 提高财务报告透明度：修订的会计准则要求企业提供更准确、完整和透明的财务报告，使投资者能够更好地了解企业的财务状况和经营情况，从而更好地做出投资决策。

3. 强化风险管理要求：修订的会计准则加强了对企业风险管理的要求，要求企业在财务报告中披露重要的风险和不确定性，以便投资者和利益相关者可以更好地评估和管理风险。

三、对企业的影响1. 财务报告编制标准提高：修订后的会计准则提高了对财务报告编制的要求，企业需要更加准确、完整地记录和披露其经营活动，包括收入、费用、资产和负债等方面的信息。

2. 货币转换准则变化：修订后的会计准则可能导致企业货币转换准则的变化，对于跨国企业来说，这意味着需要重新评估公司财务报表的编制方式和会计政策，以适应新的准则要求。

3. 会计估计和计量标准调整：修订后的会计准则对会计估计和计量标准进行了调整，这可能对企业的财务报告和会计方法产生重要影响。

企业需要重新审查并调整其会计估计方法，以符合新的准则要求。

4. 内部控制和审计要求提高：修订后的会计准则加强了对企业内部控制和审计的要求，企业需要建立更健全和高效的内部控制体系，并接受更严格的审计程序。

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