2024年1月12日发(作者：)
常用的會計準則
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國際財務報告準則第1號 (IFRS 1) 第一次採用國際財務報告準則
國際財務報告準則第2號 (IFRS 2) 股票形式的報酬
國際財務報告準則第3號 (IFRS 3) 企業合併
國際財務報告準則第5號 (IFRS 5) 待銷售及中止使用的非流動資產的處理
國際會計準則第1號 (IAS 1) 財務報表的表述
國際會計準則第2號 (IAS 2) 存貨
國際會計準則第7號 (IAS 7) 現金流量表
國際會計準則第8號 (IAS 8) 本期凈損益、基本錯誤和會計政策的變更
國際會計準則第10號 (IAS 10) 資產負債表日後發生的事項
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國際會計準則第14號 (IAS 14) 分部報告
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國際會計準則第16號 (IAS 16) 不動產、廠房和設備
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國際會計準則第17號 (IAS 17) 租賃
國際會計準則第18號 (IAS 18) 收入
國際會計準則第19號 (IAS 19) 員工福利
國際會計準則第21號 (IAS 21) 匯率變動的影響
國際會計準則第24號 (IAS 24) 關聯方揭示
國際會計準則第27號 (IAS 27) 合併財務報表和單獨財務報表
國際會計準則第28號 (IAS 28) 在聯營企業中的投資
國際會計準則第31號 (IAS 31) 合營中的權益
國際會計準則第33號 (IAS 33) 每股收益
國際會計準則第34號 (IAS 34) 中期財務報告
國際會計準則第36號 (IAS 36) 資產減值
國際會計準則第38號 (IAS 38) 無形資產
國際會計準則第40號 (IAS 40) 投資性資產
/ebook/
會計準則
維基百科，自由的百科全書
跳转到： 导航, 搜尋
會計準則是規範會計帳目核算、會計報告的一套文件。它的目的在於把會計處理建立在公允、合理的基礎之上，並使不同時期、不同主體之間的會計結果的比較成為可能。
會計準則的制訂主體有兩類：在奉行大陸法系的國家，會計規範一般採用法定主義。即會計事務的處理規則從屬於稅法，國家制訂了一系列具體的會計法規、甚至包括統一的會計科目表，如法國、德國。在奉行普通法的國家，會計準則由民間專業團體制訂、併在實踐上被稅法、證券法所承認，如美國的GAAP（公認會計原則），以及國際會計準則委員會的IAS（國際會計準則）。
會計準則制訂的最高水平當屬美國的GAAP（公認會計原則）和國際會計準則委員會的IAS（國際會計準則）。前者內容繁多，有200多條款，偏重於具體的規則，後者內容較為簡略，偏重於原則的遵守。前者由於受到全球最大資本市場的管理者－美國證券交易委員會的承認，所以在世界上很有影響。後者由於被歐盟指定為歐洲普遍適用的會計準則，所以也越來越具有影響力。這兩者之間隨著國際會計準則委員會改組為國際會計準則理事會（IAS－國際會計準則隨之改稱IFRS－國際財務報告準則）、並吸收了GAAP的制訂者－財務會計準則委員會的成員加入，有融合的趨勢。
The Hong Kong Accounting Standards, or HKAS for short, is a set of
accounting standards issued by the Hong Kong Institute of Certified Public
Accountants.
[edit] Details
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HKAS 1 Presentation of Financial Statements
HKAS 2 Inventories
HKAS 7 Cash flow statements
HKAS 8 Accounting Policies, Changes in Accounting Estimates
HKAS 10 Events after the Balance Sheet Date
HKAS 11 Construction contracts
HKAS 12 Income taxes
HKAS 14 Segment reporting
HKAS 16 Property, Plant and Equipment
HKAS 17 Leases
HKAS 18 Revenue
HKAS 19 Employee benefits
HKAS 20 Accounting for government grants and disclosure of
government assistance
HKAS 21 The Effects of Changes in Foreign Exchange Rates
HKAS 23 Borrowing Costs
HKAS 24 Related Party Disclosures
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HKAS 26 Accounting and Reporting by Retirement Benefit Plans
HKAS 27 Consolidated and Separate Financial Statements
HKAS 28 Investments in Associates
HKAS 29 Financial Reporting in Hyperinflationary Economies
HKAS 30 Disclosures in the Financial Statements of Banks and Similar
Financial Institutions
HKAS 31 Investments in Joint Ventures
HKAS 32 Financial Instruments: Disclosure and Presentation
HKAS 33 Earnings Per Share
HKAS 34 Interim Financial Reporting
HKAS 36 Impairment of Assets
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HKAS 37 Provisions, contingent liabilities and contingent assets
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HKAS 38 Intangible Assets
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HKAS 39 Financial Instruments: Recognition and Measurement
HKAS 40 Investment Property
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HKAS 41 Agriculture
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會計入賬的方法
現金概念賬 (Cash basis)
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應計會計制 (Accrual basis)
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[編輯] 參考
維基英文版: Accounting methods
[編輯] 會計核算的基本方法
設置帳戶
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複式記賬
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填制憑證
審核憑證
登記賬簿
成本計算
財產清查
編製財務報告
Accounting methods
From Wikipedia, the free encyclopedia
Jump to: navigation, search
Contents
[hide]
1 Cash basis
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1.1 Issues with cash basis
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1.2 Example
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2 Accrual basis
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3 Comparison
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3.1 A simple example
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4 Other considerations
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[edit] Cash basis
Cash-basis accounting is a method of bookkeeping that records financial
events based on cash flows and cash position. Revenue is recognized when
cash is received and expense is recognized when cash is paid. In cash-basis
accounting, revenues and expenses are also called cash receipts and cash
payments.
Cash-basis accounting does not recognize promises to pay or expectations
to receive money or service in the future, such as payables, receivables,
and prepaid expenses.
This is simpler for individuals and organizations that do not have
significant amounts of these transactions, or when the time lag between
the initiation of the transaction and the cash flow is very short.
Two types of cash-basis accounting exist:
strict and
modified. Strict
cash-basis follows the cash flow exactly. Modified cash-basis includes
some elements from accrual-basis accounting such as inventory and
property capitalization.
[edit] Issues with cash basis
Cash-basis accounting fails to meet GAAP requirements because it does not
adhere to the following two GAAP principles:
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Revenue recognition principle - revenue should be recognized when
it is realized (e.g. a credit sale)
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Matching principle - revenue should be matched to the expense if
possible (e.g. sales to COGS)
Additionally, cash-basis accounting is not viable for cost accounting in
manufacturing operations because expenses cannot always be correctly
associated with product costs.
[edit] Example
When you pay your rent, your landlord would record an income event at the
time he receives your payment. The landlord would subsequently record an
expense event when he pays the rental agent their fee for your apartment.
It is the accounting method used by most individuals, and by some
businesses, that have limited payables or receivables or whose income and
expense cash flows are closely associated with each other in time.
A simplified Income Statement and Balance Sheet for cash basis accounting
might look like the following:
Vandalay Industries
Income Statement
For the year ended December 31, 2004
Revenue ............................ $1,000
Expense ............................ 800
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Net income ......................... $ 200
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Vandalay Industries
Balance Sheet
As at December 31, 2004
Assets
Cash .............................. $5,500
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Total assets ..................... $5,500
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Liabilities and Stockholders' Equity
Common stock ...................... 5,500
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Total liabilities and Equity ..... $5,500
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[edit] Accrual basis
Accrual-basis accounting records financial events based on events that
change your net worth (the amount owed to you minus the amount you owe
others). Standard practice is to record and recognize revenues in the
period in which they incur and to match them with related expenses in a
process known as matching or expense matching. Even though cash is not
received or paid in a credit transaction, they are recorded because they
are consequential in the future income and cash flow of the company.
Accrual-basis is GAAP compliant.
[edit] Comparison
Using cash-basis accounting, income and expenses are recognized
only when cash is received or paid out.
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Using accrual-basis accounting, receivables and payables are
recognized when a sale is agreed to, even though as yet, no cash
has been received or paid out.
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Cash-basis accounting defers all credit transactions to a later
date. It is more conservative for the seller in that it does not
record revenue until cash receipt. In a growing company, this
results in a lower income compared to accrual-basis accounting.
[edit] A simple example
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A small business such as a fruit stand, which buys its inventory
daily for cash at a wholesale market, sells the inventory for cash,
and throws away what didn't sell, can get an accurate picture of
its profits or losses using cash-basis accounting.
A remodeling business that gives customers 90 days to pay and that
procures materials on account at the lumber yard, must use the
accrual method to gain an accurate picture of its financial
condition.
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Either business will probably get a relatively accurate picture
using either method over a long period of time, except for the
transactions that have already begun that are not yet closed.
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[edit] Other considerations
Standard accrual-basis financial statements (profit statements and
balance sheets) do not indicate the cash inflows and outflows of a company.
The Statement of Cash Flows is created to indicate that information for
accrual-basis accounting.
Accrual-basis accounting is more costly to maintain, because it requires
the bookkeeper to record many more transactions. However, the advent of
accounting software has made the difference between the reporting methods
less significant.
Companies that have extended or used credit significantly should use (and
in the United States may be required by the Internal Revenue Service to
use) the accrual-basis method of accounting. The U.S. Securities and
Exchange Commission requires that all publicly traded companies follow
GAAP, thus all publicly traded companies publish their financial
statements using accrual-basis method. Three kind of external
stakeholders should be considered when deciding the reporting method:
creditors
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stockholders
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taxation authorities
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For the creditors and stockholders of large enterprises, cash basis
accounting is financially inadequate. It does not project the future cash
flow of the company.
For tax purposes, cash basis accounting is highly favored because it
defers tax burdens until the cash is received. It is often used by small
businesses and organizations that are not required to use the accrual
method, both for tax reasons and for its simplicity
Accountancy in Hong Kong
From Wikipedia, the free encyclopedia
Jump to: navigation, search
Accountancy in Hong Kong is regulated by the HKICPA under the Professional
Accountants Ordinance (Chapter 50, Laws of Hong Kong). The auditing
industry for limited companies is regulated under the Companies Ordinance
(Chapter 32, Laws of Hong Kong), and other Ordinances such as the
Securities and Futures Ordinance, the Listing Rules, etc.
[edit] Accounting standards
The regulating of accountancy, auditing, membership, professional,
licensing all falls under the HKICPA. However, in many cases, the HKICPA
themselves are helpless in concluding what constitutes properly prepared
financial statements. There were some attempts in obtaining external
professional legal opinions on behalf of its members (e.g. what
constitutes "true and fair") but they are non-binding in court. The
ultimate True and Fair / True and Correct of a set of published financial
statement falls under the Court system in Hong Kong, which relies on the
generally accepted practice in Hong Kong. This is consistent with other
common law practices.
In 2005, the HKICPA adopted almost all the most current accounting and
auditing standards from the IFAC and its associated standard setting
bodies with the additions of a few local written interpretations of these
principal based accounting and auditing standards. Local written
interpretations try to cater to the unique situations in Hong Kong such
as the problem of the remaining land lease.
Prior to the formation of HKICPA in 1972 (or formerly know as HKSA before
2004 September), the auditing industry was loosely regulated.
Organizations including The Society of Chinese Accountants and Auditors
("SCAACPA") has helped in standardising recognised auditors for financial
statements.
There were also few serious accounting and auditing standards prior to
1986. Before 1972, auditing standards were often upheld by the individual
integrity of these professional auditors. Accounting standards were based
on the few international firms in the then colony including Lowe, Bingham
and Matthews, KPMG, Sanford Yung, etc.
1972 was seen as a turning point for the accountancy profession in Hong
Kong. Most international accounting firms (the forebearers of the Big Four
accounting firms today) established their presence in Hong Kong within
a few years before or after the establishment of HKICPA.
In 1974, the British based accountancy body with a global presence -
Association of Chartered Certified Accountants (ACCA) assisted with
setting up the Hong Kong Institute of Certified Public Accountants
(formerly named "Hong Kong Society of Accountants") as the local statutory
accountancy body in Hong Kong.
HKSA looked upon the exams from 2 accountancy bodies - the aforementioned
ACCA from UK and the ASCPA from Australia. At that time university
education in the Colony was less common than nowadays. Both accountancy
bodies did not require university degree and so HKSA deemed these as
suitable for the Hong Kong admission standards.
Around 1985, the HKICPA adopted most of their auditing and accounting
standards from ICAEW.
Around 1994, the HKICPA slowly adopted their auditing and accounting
standards from the IFAC and its associated standard setting bodies. Full
integration was achieved by the HKICPA within 10 years, i.e. in 2005.
Senior accountants in Hong Kong may consider this a period of re-learning,
adoption of frameworks and principle based standards and a more stringent
in governance and regulation of the accounting profession.
[edit] Accountancy practitioners
There are no restrictions to call himself an "accountant" in Hong Kong
as long as it does not imply that he is actually a qualified accountant
or "Professional Accountant". However, non-qualified individuals
(including those who were qualified overseas but not registered with
HKICPA as an International Associate) who call themselves Professional
Accountants, CPA or CPA(practising) in Hong Kong probably will face
actions from HKICPA.
After 2004, all Professional Accountants are designated into Certified
Public Accountant (CPA) or Fellow Certified Public Accountant (FCPA).
Individual CPAs who are licensed by the PAO to sign-off audited reports
for financial statements of Limited Companies under Companies Ordinance
would be known as Certified Public Accountant (Practising)
(CPA(Practising)). To make it more confusing, there are no restriction
for CPA(Practising) to call themselves simply as CPA. This "Practising"
title appears to be similar in meaning as an "Registered Auditor" (R.A.)
in some countries and is seen to be a form of (and the only) professional
speciality.
From 1972 to 2004, all Professional Accountants in Hong Kong would call
themselves either "AHKSA" (Associate member of HKSA) or "FHKSA" (Fellow
member of HKSA). The individuals who were then licensed to sign-off audit
reports were known as Certified Public Accountant or Public Accountants
("CPA or PA") prior to September 2004. These peculiar terms appears to
be unique in Hong Kong, and has created confusion for the rest of the
professions around the world, and even some accountants themselves, as
to what AHKSA is. There were accounts for lay persons who cannot
differentiate the differences between AHKSA and ACCA.
All the CPA and CPA(Practising) need to pass a set of examinations
designated by the HKICPA. CPAs(Practising), in particular, have to go
through more rigorous examinations and have to demonstrate that he is
competent in local taxation and audits.
[edit] Memberships and other Affiliations
Accountancy is a well established and sought after profession in Hong Kong.
A functional constituency in the house of legislature in Hong Kong is
elected solely by the professional accountants themselves. Function
constituency is unique in Kong Kong.
CPAs in Hong Kong has this peculiar phenominon, enjoying cross-membership
with other local and overseas professional bodies. (Please feel free to
add links to these bodies). Unscientific survey has been collected so far
in identifying members with the following bodies.
Local bodies relevant to accountancy:
The Taxation Institution of Hong Kong (TIHK)
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The Society of Chinese Accountants and Auditors (SCAACPA)
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The Institute of Financial Planners of Hong Kong (IFPHK)
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ITAccountants Associations (ITAA)
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Overseas bodies:
Association of Chartered Certified Accountants (ACCA)
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American Institute of Certified Public Accountants (AICPA)
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Association of International Accountants (AIA)
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Canadian Institute of Chartered Accountants (CICA)
The Chinese Institute of Certified Public Accountants (CICPA)
Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Public Finance and Accountancy (CIPFA)
CPA Australia (CPAA)
Institute of Chartered Accountants in Australia (ICAA)
Institute of Chartered Accountants in England and Wales (ICAEW)
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Institute of Chartered Accountants of Ireland (ICAI)
New Zealand Institute of Chartered Accountants (NZICA)
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Institute of Chartered Accountants of Scotland (ICAS)
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Institute of Chartered Accountants of Zimbabwe (ICAZ)
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South African Institute of Chartered Accountants (SAICA)
Retrieved from "/wiki/Accountancy_in_Hong_Kong"
Hong Kong Institute of Certified Public Accountants
From Wikipedia, the free encyclopedia
(Redirected from HKICPA)
Jump to: navigation, search
Image:HKICPA Booklet Cover
HKICPA, Qualification Programme, QP
The Hong Kong Institute of Certified Public Accountants (香港會計師公會) (HKICPA) is a professional body for accountants in Hong Kong.
Its main responsibilities are:
Registration and regulation of profession accountants in Hong Kong.
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Issurance of financial reporting standards and auditing standards.
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Promotes the accountancy profession to businesses and the general
public.
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Contents
[hide]
1 History
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2 Qualification programme
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3 Recognition with other institutions
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3.1 Association of Chartered Certified Accountants (ACCA)
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3.2 Institutes of Chartered Accountants
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3.3 Other Institutes
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4 Status
5 International links
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6 References
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7 External links
[edit] History
It was set up in 1974 with the assistance of Association of Chartered
Certified Accountants (ACCA) as the local statutory accountancy body in
Hong Kong. Formerly named as "Hong Kong Society of Accountants", it has
since renamed to the Hong Kong Institute of Certified Public Accountants
on September 8, 2004.
[edit] Qualification programme
Since 2001 the institution has begun to offer the "Qualification
Programme" or QP for short, as a direct route to become a member of the
institution.
To become a registered student of the QP, there are three routes available:
1. Holder of a recognised accountancy degree.
2. Non-accountancy degree holder who has undergone a Conversion
Programme.
3. Sub-degree holder - a HKIAAT who has undergone a Foundation
Programme
or Professional Bridging Exam
QP Students will have to complete four modules, plus a final six hours
examination. They will also have to meet the Practical Experience
Requirement set by the institute.
The four modules are:
Module A - Financial Reporting
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Module B - Financial Management
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Module C - Auditing and Information Management
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Module D - Taxation
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Each module consists of:
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15 weeks self-study material provided by the institute,
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four interactive workshops to attend, and
a three hours open book examination.
The final examination will consist of material taken from all four
modules.
Please note these information are for reference only - you are advised
to check the official site for up-to-date information.[1]
[edit] Recognition with other institutions
[edit] Association of Chartered Certified Accountants (ACCA)
Prior to 2002, Hong Kong accountants were allowed to obtain full
memberships from both Association of Chartered Certified Accountants
(ACCA) and HKICPA under a joint examination scheme between the two
institutions. On 1 July 2005, the institute announced recognition
arrangements between the two institutions under the Agreement of
Recognition Arrangement(ARA)[2]. Then on 22 August 2006, a new Agreement
of Recognition Arrangement (MRA) was signed and will be in force until
30 June 2010, replacing an old MRA that expired in June 2005[3].
[edit] Institutes of Chartered Accountants
HKICPA has
Mutual Recognition Agreements with the major Chartered
Accountant bodies worldwide:
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Institute of Chartered Accountants in England and Wales
Institute of Chartered Accountants of Scotland
Institute of Chartered Accountants in Ireland
Institute of Chartered Accountants of Australia
Canadian Institute of Chartered Accountants
New Zealand Institute of Chartered Accountants
South African Institute of Chartered Accountants
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Institute of Chartered Accountants of Zimbabwe
These agreements, in general, only apply to relatively recent HKICPA
members who qualified through the
Qualification Programme.
[edit] Other Institutes
HKICPA also has limited recognition arrangements in place with:
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Chartered Institute of Management Accountants
CPA Australia
[edit] Status
Incorporated by the Professional Accountants Ordinance (Chapter 50 of the
Laws of Hong Kong) on 1 January 1973, the Hong Kong Institute of Certified
Public Accountants (the Institute) is the only statutory licensing body
of accountants in Hong Kong responsible for regulation of the accountancy
profession. There is a similar organization call HKAAT
[edit] International links
The Institute is a member body of the following international or regional
organisations :
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Asia-Oceania Tax Consultants' Association
Confederation of Asian and Pacific Accountants
International Accounting Standards Board
International Federation of Accountants
International Federation of Insolvency Practitioners
[edit] References
1. ^ Information on QP from the HKICPA official site
2. ^ HKICPA annoucements regarding the recognition arrangement
3. ^ ACCA press release regarding the new ARA, 22 August, 2006
[edit] External links
Official Website
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IFACnet - A KnowledgeNet for Accountants in Business
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香港會計準則及其發展過程研究
2006年9月18日 蔡麗霞
【摘要】由於歷史的原因,香港會計深受英國會計理論和模式的影響。 香
港回歸祖國後,逐漸拋棄濃厚的英國色彩,國際化成為香港會計準則發展的主流。
【關鍵詞】香港;會計準則;變遷
由於歷史的原因,香港被英國侵占,直到1997年7月1日才正式回歸祖國。 在長達一百多年的時間裡,香港作為英國的殖民地,政治、經濟、文化等方面均受到英國的影響,而香港會計也不例外。 回歸祖國後,香港逐漸擺脫了英國的控制與束縛,英國對香港的影響也越來越弱。 那麼,自香港淪為英國的殖民地起至現在,香港的會計準則是如何發展的?
一、簡要回顧
在接受英國的殖民統治期間,香港的經濟、政治、法律、文化等完全受制於英國,在會計領域方面,也深受英國會計理論和模式的影響,這使得香港的會計發展十分被動。 這段時間裡,由於香港的會計準則在很大程度上採用了英國會計準則的模式,因此英國的會計發展趨勢對香港有著極大的影響。 直到第二次世界大戰,英國的會計實務完全是在法律的支配下由會計師作出職業判斷。 英國於1971年開始發布《標準會計實務公告》(簡稱SSAP),之前有過一些嘗試性的研究,但都未真正付諸實施。 由於英國公司法未曾提及《標準會計實務公告》,它實際上並不具有法律效力。 不過人們一般認為,根據《標準會計實務公告》編製的財務報表是真實和公允的,不這樣編製的財務報表則可能被法院認為不真實或不公允(Arden和Hoffman,1983)。
香港會計師公會(簡稱HKSA,2004年9月8日英文名字從變更為HKICPA)是根據《專業會計師條例》(香港法律第五十章)於1973年1月1日成立,是香港唯一法定專業會計師註冊組織,專責監管香港的會計專業。 1976年,香港首次頒行會計準則(簡稱HKSSAP),它是由公會頒布的用於指導會計實踐的規範性要求。 當時主要是參照英國的會計準則制定的,並且同英國一樣,作為一種非強制性的專業準則。 到1984年,僅有10個準則項目;1984年開始到1991年12月,公會先後
發布了15項會計準則。 其後,對這些準則又逐步按香港本地需求作出一些修改,使其更與本地的會計實務相關聯,並有所增補。 需要說明的是,香港的會計準則只是針對普遍關心的會計問題而製定的,對於一些國際會計準則的議題,如研究開發會計、物價變動會計、政府補助的會計處理、惡性通貨膨脹條件下的財務報告等,由於在香港沒有普遍性,就沒有製定自己的會計準則(李玉環,1994)。 對於一些標準化時機尚未成熟的會計問題,公會則以提供“會計指導”的方式,提出一些可選取的會計處
理方法,以供會計人員處理業務時權作參考。 隨著歐洲經濟的一體化,歐盟的最終成立,英國法律為適應歐盟發展的需要作了一定程度的修改,英國的會計準則也
相應有所改變。 若仍以之作為製定香港會計準則的基礎,則很難滿足香港本地實務的需要。 因此1992年後,公會轉以國際會計準則(IAS)為基礎,並且根據IAS制定並頒布了三個準則項目,另將原有的三個準則項目改以IAS為基礎。 1995年底,參照國際會計準則委員會(IASC)的聲明而發出的框架說明,表明公會正以IAS為基礎,發展一套全面以IAS為依據的香港會計準則。 1997年7月1日,我國收回香港主權,英國會計準則對香港會計準則的影響越來越小,取而代之的是IAS在香港發揮的重要作用。 2001年,IASB取代了IASC,2003年,IASB新發布的準則改稱IFRS,公會也決定基於IFRS將準則命名為HKFRS。 2004年,公會宣布2005年1月1日HKFRS將會與IFRS完全接軌,為了與其協調,公會對準則體系進行了重整,名稱正式更名為HKAS,並且按照IAS和IFRS的編號進行排列,發布了大量的會計準則。
回顧香港會計準則的發展過程顯見,香港會計準則首先是以英國會計準則為藍本,而後轉向以國際會計準則為基礎,其間僅針對香港地區的特殊情況做輕微修改,整個過程中,香港基本上是在享用現有的會計成果,只是在沒有相應條文的情況下才自行製定新的準則條文,用來處理本地的一些特殊行業中的問題,因此依賴性極強。 這對香港會計國際化過程來說是非常不利的,因為這將使香港逐步喪失自主的理論研究能力,並一味地盲目跟風,進而缺乏對突發事件的應變能力,其後果是可想而知的。
二、香港會計準則的現狀
從2005年1月1日起,香港並行兩套會計準則:一套是香港財務報告準則,另一套是中小企業會計準則。
(一)香港財務報告準則
查看香港會計師公會的網站可知,“香港財務報告準則”一詞是指已頒布的HKFRS、HKAS、SSAP及公會發布的指南。 但正如前述,SSAP已被HKFRS及HKAS取代,相應的其解釋公告也被取代,因此,目前主要是指HKFRS、HKAS及其解198--釋公告。 香港財務報告準則是基於公會頒布的《編報財務報表的框架》而製定的,該框架說明了通用目的財務報表提供的信息中包含的各種概念,在其附錄中介紹了它與IASB頒布的框架之間存在的若干差異及差異的原因,這種差異是少量的而且微小的。
香港財務報告準則應用於通用目的財務報表和以盈利為目的的實體所編製的財務報告,雖然它並不是為私人部門、公共部門或政府的非盈利活動而設計的,但有進行非盈利活動的實體會發現香港財務報告準則對他們來說也是適當的。 香港財務報告準則解釋公告為可能引起分歧或者尚不被
接受的處理問題提供權威性指南,按照香港財務報告準則進行財務報表編製的實體會運用到這些解釋公告。 從2005年5月24日起,HKAS解釋公告(HKAS-Int)和HKFRS解釋公告(HKFRS-Int)分別重新命名為HK(SIC)-Int和HK(IFRIC)-Int,解釋公告的編號代碼不受名稱變化的影響。 當日起,所有由公會提供的解釋公告稱為HK-Int。 當然,這僅僅只是名稱上的變更,其實質性作用還是一致的。
(二)中小企業會計準則
在中小企業會計準則頒布之前,香港財務報告準則適用於所有的盈利性企業,因此所有的盈利性企業都被要求按照幾乎一樣的財務報告披露要求來編製財務報表,而不考慮其企業大小和公眾是否對其報表關心,僅允許中小企業在某些條件下,有限地減少財務報告披露要求,例如,中小企業可以不用披露分部信息和每股收益。 隨著經濟的發展,對財務報表的要求發生了變化,這種變化基本上是致力於滿足財務報表使用者對上市的公眾公司的日益加大的信息的需求,而且在很大程度上是由於香港的會計準則與國際會計準則的全面接軌帶來的。 但是後者只是針對大型企業和跨國公司財務報表需求而設計,許多準則對於中小企業,尤其是由個人經營的企業來說不僅難以運用,而且過於復雜。 中小企業的財務報表和上市公司的報表不一樣,不需要滿足眾多公眾股東的信息需要,關心他們報表的,可能僅僅是企業主和債權人,若仍按香港財務報告準則來編製報表,將會形成不必要的編製費用負擔。 鑑於此,公會下的小型企業會計原則工作小組於2005年
8月22日正式頒布了《中小型企業財務報告框架》(簡稱SME-FRF)和《中小型企業財務報告準則》(簡稱SME-FRS),符合資格的企業可以在2005年1月1日或以後開始的會計期間採用此準則,它是該工作小組依照香港《專業會計師條例》第18A項規定發布的會計實務準則,需要參照香港財務報告準則的序言閱讀,而SME-FRS也必須參照SME-FRF閱讀。 該準則適用於2005年1月1日或以後開始會計期的財政報告。 但是並非佔全港企業總數98%的所有中小型企業都可以適用該準則,它將適用於兩類公司:一是根據《公司條例》141D編製財務報表的香港公司。 有關企業須為私人企業,並獲所有股東一致同意;二是不涉及公眾問責,並且符合3
項規模要求其中2項的海外註冊公司。 該3項條件分別是:(1)年總收入不多於5000萬元(港元,下同);(2)總資產值不高於5000萬元;(3)僱員人數不超過50人。 值得注意的是,準則將不適用於上市公司和涉及公共利益的公司,包括保險公司、銀行及證券行。
公會頒布的中小企業會計準則歷經近5年的草擬過程。 預計新的準則將使中小企業的財務報表準備費用和審計費用減少30%—50%,使得中小企業的財務報表的編製成本與財務報表使用者所得的利益之間取得一個合理的平衡。 雖然中小企業會計準則比財務報告準則內容少,而且沒有指南,相比財務報告準則具有簡便易操作的優點,但是從其內容看,還不夠完善,準則中的一些規定還值得商榷,而且準則覆蓋的業務範圍還不夠廣,例如,沒有非貨幣性交易和債務重組方面的規則,這將給中小企業會計師增加職業判斷的難度和自由度,進而可能會降低會計信息的可比性和可靠性。 可喜的是,從香港中小企業會計準則的頒布,可以看出香港自主的會計研究水平在不斷地提高。 可以肯定的一點是,香港中小企業會計準則將在公會的努力下逐步發展完善。
三、未來發展
香港是一個實行充分自由競爭的市場經濟體制的地區,其經濟發展基本上已納人了世界經濟一體化的軌道,因此香港會計準則拋棄濃厚的英國色彩轉而向國際化方向發展,對於香港來說是順應歷史發展潮流的必然選擇。 當然,香港會計準則國際化進程並不是一蹴而就的。 香港會計師公會於1973年7月1日成立,1975年4月加入IASC,成為會員;1976年9月,第八屆亞洲及太平洋地區會計師大會在香港舉行,會上製定和通過了《亞洲及太平洋地區會計師聯合會章程》,並成立聯合會,公會為創會會員之一;1977年10月,國際會計師聯合會在慕尼黑成立,公會成為會員。
以
上這些經歷為香港會計準則的國際化奠定了良好的基礎,為向國際會計準則的順利轉向提供了保證。 從2005年1月1日起,香港開始採用新準則,而這一整套新準則基本上是國際會計準則的“翻版”,不僅編號、名稱一模一樣,內容也相差無幾。 每項準則的附錄中均對香港會計準則與國際會計準則進行了比較,從比較的情況看,僅有極少數不適合香港地區情況的部分進行了修改,但總體上還是相一致的。 2005年是香港新會計準則實施的第一年,由於在新準則正式生效前公會已向社會宣布了將向國際會計準則接軌的決定,並且新準則在生效前一兩年已頒布,這給了香港社會一個接受與準備期,所以,新準則實施第一年的情況是比較平穩的。 未來幾年,香港會計準則國際化程度將隨著新準則的進一步運用而
大幅度提高。 也就是說,國際化將是香港會計準則未來發展的主流。
但我們應當清楚地認識到,國際化是一個過程,而且是一個漫長的過程,其間不乏各國之間因國情差異而產生的“摩擦”,畢竟國際會計準則作為一個國際性的準則,不可能面面俱到,必然會因全局需要而犧牲某些國家的局部利益。 在經濟高度全球化之前,各國還是會存在若干差異,所以目前的會計準則國際化應是有保留的國際化,而不是全盤國際化。 建議香港有關當局在推行會計準則國際化時,充分關注本港的發展動態,同時,進一步加強香港的會計研究,以便隨時針對香港的發展情況制定適合本港的會計準則。 值得一提的是,由於香港是我國的一個特別行政區,內地會計準則的製定與實施,也將影響香港的會計準則;而且,隨著CEPA的實施,香港與內地
之間的聯繫將更加緊密。 因此,香港會計準則在向國際化發展的同時,還應當注意與內地的會計準則的製定與發展相互協調。
【參考文獻】
[1]陳信元,王保平.香港的會計準則簡介[J].上海會計,1997,(6).
[2]王松年,薛文君.比較國際會計研究——英國會計[J].上海會計,2000,(2).
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