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面对新香港财务报告准则,拟赴港IPO的内地企业将面对全新财务监管环境的挑战从2005年第一季度的财务报告编制开始,拟在香港IPO的内地企业将面临一系列会计准则的调整。2003年末至2004年,香港财务报告准则发生重大变化。新修订的准则绝大部分在2005年1月1日及其以后开始的财务报告期生效。香港会计师公会(HKICPA)表示,此举是为了与国际会计准则达到全面接轨。此前,所有欧盟国家的上市公司以及全球约
In the face of the new Hong Kong Financial Reporting Standards, Mainland enterprises intending to go IPO in Hong Kong will face the challenge of a new financial regulatory environment. Starting from the preparation of the first quarter of 2005, the mainland enterprises intending to IPO in Hong Kong will face a series of accounting standards Adjustment. From the end of 2003 to 2004, there have been major changes in Hong Kong financial reporting standards. The new revised standard takes effect most of the financial reporting period beginning on January 1, 2005 and thereafter. The Hong Kong Institute of Certified Public Accountants (HKICPA) said the move was made to achieve full compliance with IAS. Previously, all listed companies in the EU countries and the world about