《二零一六年5月的会计、审计和监管事务变更的双语版文件TcMay二零一六》.pdf

China 中文 Audit Technical May 2012 Track Changes The purpose of this National Technical Department Update is to highlight some of the key developments relating to financial reporting, auditing and regulatory matters during May 2012. Topics include: • Financial Reporting o HKFRSs\IFRSs o PRC GAAP • Auditing o Global o Hong Kong o PRC • Regulatory o Hong Kong o PRC • Others This newsletter is for internal distribution only. 1 Financial Reporting HKFRSs\ IFRSs HKFRS Update HKICPA Activity There is no financial reporting activity to report this month. Deloitte Communication I/CAS Tips I/CAS Tips is the latest initiative to draw attention to differences between IFRS and Accounting Standards for Business Enterprises (CAS). Each issue of I/CAS Tips discusses a specific issue and explains how it affects reporting under IFRS and CAS. The following new I/CAS Tips were circulated by email: • I/CAS Tip 35: Borrowing cost eligible for capitalisation – Exchange differences • I/CAS Tip 36: Conditions for classifying a non-current asset or disposal group as held for sale IFRS Update IASCF/IASB/IFRS Interpretations Committee Activity IASB issues amendments under its annual improvements project The International Accounting Standards Board (IASB) issued a collection of amendments to five International Financial Reporting Standards (IFRSs) under its annual improvements project (2009-2011 cycle). The amendments are effective for annual periods beginning on or after 1 January 2013, although early adoption is permitted.