香港会计准则与国际会计准则之比较
致同研究之年报分析：A+H股公司境内外会计准则差异分析
致同研究：A+H股公司境内外会计准则差异分析香港于2005 年开始采用国际财务报告准则，香港财务报告准则与国际财务报告准则完全趋同。
中国企业会计准则也已于2007 年实现了与国际财务报告准则在会计原则和实质内容上的趋同。
对A+H股公司而言，其A股报告与H股报告若适用不同的准则，则涉及准则间差异的处理及披露问题。
虽然除资产减值损失的转回外，企业会计准则与香港财务报告准则已经实现等效，但在实际执行中，尚存在如资产评估增值、专项储备、政府资本性投入、借款费用资本化、职工福利与奖励基金的计提等选择或执行的差异。
准则持续趋同的背景2007年12月6日，财政部会计准则委员会与香港会计师公会签署《关于内地企业会计准则与香港财务报告准则等效的联合声明》，声明认为：“2007年12月6日有效的内地企业会计准则与同日有效的香港财务报告准则，除资产减值损失的转回以及关联方披露两项准则相关内容需调节差异外，已经实现等效。
”财政部于2008年8月7日发布《企业会计准则解释第2 号》，并于2008年12月26日发布《关于做好执行会计准则企业2008 年年报工作的通知》（财会函[2008]60号），要求同时发行A 股和H 股的上市公司，除部分长期资产减值损失的转回以及关联方披露两项差异外，对于同一交易事项，应当在A股和H股财务报告中采用相同的会计政策、运用相同的会计估计进行确认、计量和报告，不得在A股和H股财务报告中采用不同的会计处理。
2009 年11 月4 日，IASB 发布了新修订的《国际会计准则第24 号——关联方披露》，基本消除了与中国关联方准则的差异。
2010年12月，香港交易所刊发《有关接受在香港上市的内地注册成立公司采用内地的会计及审计准则以及聘用内地会计师事务所的咨询总结》，准许内地注册成立的发行人采用内地会计准则编制其财务报表。
财政部2009年-2012年年报通知中要求，同一交易事项在A股和H股财务报告中应采用相同的会计处理（长期资产减值转回除外），内地与香港会计处理差异仍未消除的，应当在附注中充分说明原因及消除差异的时间表。
中国会计准则与香港会计准则的差异
中国会计准则与香港会计准则的差异中国会计准则与香港会计准则的差异及趋同李亚东香港从2005年开始直接采用国际财务报告准则即香港会计准则。
2007年以来，中国财政部与香港会计师公会就内地与香港会计准则等效问题进行了若干次技术会谈。
双方一致认为，实现会计准则等效，有助于降低内地企业赴港上市成本，促进两地企业、证券市场和会计行业的长远发展，同时能够增强中国在国际舞台的话语权和影响力。
经过一年时间的共同努力，除长期资产减值转回和关联方披露两项准则差异，确认了两地会计准则实现了等效，并于2007年12月6日签署了两地会计准则等效的联合声明。
一、资产减值准则差异1、资产减值的理论基础比较国际会计准则认为资产减值的目的是“规范企业确保其资产以不超过可收回金额进行计量”，资产的概念规定了资产的帐面价值不能以高于预期可能流入企业的经济利益计价，这正是资产减值会计存在的理论基础。
而我国会计准则明确指出“根据谨慎性原则”计提减值准备。
2、资产减值的确认比较（1）资产减值的确认标准资产减值的确认标准主要有三种，即永久性标准、可能性标准和经济性标准。
永久性标准是指只有永久性（在可预见的未来期间内不可能恢复）的资产减值损失才予以确认。
可能性标准是指对可能的资产减值损失予以确认，其特点在于确认和计量的基础不同，确认采用未来现金流量的现值，计量采用公允价值。
经济性标准是指只要发生减值就予以确认，确认和计量的基础相同，其可以减少确认时的主观判断和人为操纵，在实务中更具可操作性，国际准则就采用这一标准，我国也基本倾向于这一标准。
（2）关于资产减值的恢复。
我国资产减值准则规定，减值准备一经计提，不得转回，这一点与国际会计准则不同。
国际会计准则规定可以在在已计提减值准备的范围内转回。
3、确认资产减值的时间及条件国际会计准则要求企业在每一个资产负债表日应估计是否存在资产可能已经减值的迹象。
如果存在这种迹象，企业应估计资产的可收回价值，当可收回价值低于其帐面价值时，应对减值损失加以确认，并计入当期损益。
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。
我国会计准则与香港会计准则的准则性差异及对策
我国会计准那么与香港会计准那么的准那么性差异及对策我国会计准那么与香港会计准那么的准那么性差异及对策【文章摘要】2006年2月25日，我国财政部发布了新会计准那么，新会计准那么根本实现了与国际会计准那么的趋同，对我国企业拓展海外融资平台具有重要的意义。
但趋同并不等于完全相同，由于受我国根本国情等客观因素的影响，新会计准那么与香港会计准那么仍存在差异。
笔者正是基于此，试图对其差异进行解析。
本文从我国会计准那么国际化趋同的开展历程入手，通过比照新会计准那么与香港会计准那么的具体准那么内容，对两地会计准那么的差异进行分析，进而提出具体对策。
【关键词】企业；会计准那么；差异1 香港会计准那么的开展及现状由于历史的原因，香港早期的会计准那么一直深受英国会计准那么的影响。
1975年4月，香港参加国际会计准那么委员会，成。
1997年，香港回归祖国。
从此，英国会计准那么对香港会计准那么的影响越来越小，取而代之的是国际会计准那么在香港发挥的重要作用。
由于香港是一个实行充分自由竞争的市场经济体制地区，其经济开展根本上已纳人了世界经济一体化的轨道。
因此，香港会计准那么抛弃浓厚的英国色彩转而向国际化方向开展，对于香港来说，是顺应历史开展潮流的必然。
2 我国会计准那么与香港会计准那么的准那么差异及对策2.1 资产减值相关规定的差异及对策由于目前我国的市场经济体制还不够完善，资本市场的开展仍不健全，会计信息的使用者往往更为关注企业由过去交易和事项所形成的经营成果，这就导致不少企业把会计处理的重点放在利润表的工程上。
因此，我国会计准那么的制定就会自觉或不自觉地把利润表作为考虑问题的出发点，而这与国际会计准那么以资产负债表作为出发点构建的会计准那么体系，显然是不一致的。
这种差异的一个具体表达就是资产减值损失的转回问题。
2.2 关联方披露范围的差异及对策由于关联交易在企业经营中的特殊性以及对社会产生的效应，关联方及关联交易的披露，历来是会计准那么中着重强调的一个重要领域。
香港会计准则与国际会计准则对照表
Comparison of Hong Kong Accounting Standards with International Accounting Standards (IASs)/ International Financial Reporting Standards (IFRSs)for the June 2006 examinationsHKG document TitleINTdocumentTitleExaminablePaper(s)Preface to Hong Kong Financial Reporting Standards 1.1, 2.5, 2.6, 3.13.6Framework for the Preparation and Presentation of Financial Statements Framework for the Preparation and Presentation of Financial Statements 1.1 (Note 5), 2.5,2.6,3.1, 3.6HKAS 1 Presentation of Financial Statements IAS 1Presentation of Financial Statements 1.1, 2.5, 2.6, 3.1, 3.6HKAS 1 Amendment Capital Disclosures 1.1, 2.5, 2.6, 3.1,3.6HKAS 2 Inventories IAS 2 Inventories 1.1, 2.5, 2.6, 3.1,3.6HKAS 7 Cash Flow Statements IAS 7 Cash Flow Statements 1.1 (Note 1), 2.5(Note 1), 2.6, 3.1,3.6HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 1.1, 2.5, 2.6, 3.1,3.6HKAS 10 Events After the Balance Sheet Date IAS 10Events After the Balance Sheet Date 1.1, 2.5, 2.6, 3.1, 3.6HKAS 11 Construction Contracts IAS 11 Construction Contracts 2.5, 2.6, 3.1, 3.6 HKAS 12 Income Taxes IAS 12 Income Taxes 2.5, 2.6, 3.1, 3.6 HKAS 14 Segment Reporting IAS 14 Segment Reporting 2.5, 2.6, 3.1, 3.6HKAS 16 Property, Plant and EquipmentIAS 16 Property, Plant and Equipment 1.1, 2.5, 2.6, 3.1, 3.6HKAS 17 Leases IAS 17 Leases 2.5, 2.6, 3.1, 3.6HKAS 18 RevenueIAS 18 Revenue 1.1, 2.5, 2.6, 3.1,3.6HKAS 19 Employee Benefits IAS 19 Employee Benefits 3.6HKAS19 Amendment Employee Benefits – Actuarial Gains and Losses, Group Plans andDisclosures3.6HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 20Accounting for Government Grants and Disclosure of GovernmentAssistance2.5, 2.6,3.1, 3.6HKAS 21 The Effects of Changes in Foreign Exchange Rates IAS 21 The Effects of Changes in Foreign Exchange Rates 3.6HKAS 23 Borrowing Costs IAS 23 Borrowing Costs 2.5, 2.6, 3.1, 3.6 HKAS 24 Related Party Disclosures IAS 24 Related Party Disclosures 2.5, 2.6, 3.1, 3.6 HKAS 27 Consolidated and Separate Financial Statements IAS 27 Consolidated and Separate Financial Statements 2.5, 2.6, 3.1, 3.6HKAS 28 Investments in AssociatesIAS 28 Investments in Associates2.5, 2.6,3.1, 3.6HKAS 29 Financial Reporting in Hyperinflationary Economies IAS 29 Financial Reporting in Hyperinflationary Economies 3.6HKAS 31 Investments in Joint Ventures IAS 31 Interests in Joint Ventures 2.5, 2.6, 3.1, 3.6 HKAS 32 Financial Instruments: Disclosure and Presentation IAS 32 Financial Instruments: Disclosure and Presentation 2.5, 2.6, 3.1, 3.6 HKAS 33 Earnings per Share IAS 33 Earnings per Share 2.5, 2.6, 3.1, 3.6HKAS 34 Interim Financial Reporting IAS 34 Interim Financial Reporting 3.6HKAS 36 Impairment of Assets IAS 36 Impairment of Assets 2.5, 2.6, 3.1, 3.6HKAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1.1 (Note 2), 2.5,2.6,3.1, 3.6HKAS 38 Intangible Assets IAS 38 Intangible Assets 1.1 (Note 3), 2.5,2.6,3.1, 3.6HKAS 39 Financial Instruments: Recognition and Measurement IAS 39 Financial Instruments: Recognition and Measurement 2.5, 2.6, 3.1, 3.6HKAS 39 Amendment Transition and Initial Recognition of Financial Assets and FinancialLiabilities2.5, 2.6,3.1 ,3.6HKAS 39AmendmentCash Flow Hedge Accounting of Forecast Intragroup Transactions 2.5, 2.6, 3.1 ,3.6 HKAS 39AmendmentThe Fair Value Option 2.5, 2.6, 3.1 ,3.6HKAS 39 & HKFRS 4 Amendment Financial Instruments: Recognition and Measurement and InsuranceContracts – Financial Guarantee Contracts2.5, 2.6,3.1 ,3.6(HKFRS 4 Amend3.6 only)HKAS 40 Investment Property IAS 40 Investment Property 2.5, 2.6, 3.1, 3.6HKAS 41 Agriculture IAS 41 Agriculture 3.6 HKFRS 1 First-time adoption of Hong Kong Financial Reporting Standards IFRS 1 First –time adoption of International Financial Reporting Standards 2.5, 2.6, 3.1, 3.6HKFRS 1 & 6 Amendment First-time Adoption of Hong Kong Financial Reporting Standards andExploration for and Evaluation of Mineral Resources2.5, 2.6,3.1, 3.6(HKFRS 6 Amend3.6 only)HKFRS 2 Share-based Payment IFRS 2 Share-based Payment 3.6HKFRS 3 Business Combinations IFRS 3 Business Combinations 1.1 (Note 6), 2.5,2.6,3.1, 3.6 HKFRS 4 Insurance Contracts IFRS 4 Insurance Contracts 3.6HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 1.1 (Note 4), 2.5,2.6,3.1, 3.6 HKFRS 7 Financial Instruments: Disclosures IFRS 7 Financial Instruments: Disclosures 2.5, 2.6, 3.1, 3.6 HKFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 6 Exploration for and Evaluation of Mineral Resources 3.6HK-INT 3 Revenue – Pre Completion Contracts for the Sale of DevelopmentProperties2.5, 2.6,3.1, 3.6 HK-INT 4 Leases – Determination of The Length of Lease Term in respect of HongKong Land Leases2.5, 2.6,3.1, 3.6 HKAS-INT 10 Government Assistance – No Specific Relation to Operating Activites SIC 10 Government assistance – No specific relation to operating activities 2.5, 2.6, 3.1, 3.6 HKAS-Int 12 Consolidation – Special Purpose Entities SIC 12 Consolidation – Special Purpose Entities 3.6HKAS-Int 12 Amendment Scope of HKAS-Int 12 Consolidation – Special Purpose Entities3.6HKAS-Int 13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers SIC 13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers 3.6 HKAS-Int 15 Operating Leases – Incentives SIC 15 Operating Leases – Incentives 3.6 HKAS-Int 21 Income Taxes – Recovery of Revalued Non-Depreciable Assets SIC 21 Income Taxes – Recovery of Revalued Non-Depreciable Assets 3.6HKAS-Int 25 Income Taxes – Changes in the Tax Status of an Enterprise or Its Shareholders SIC 25 Income Taxes – Changes in the Tax Status of an Enterprise or ItsShareholders3.6HKAS-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC 27 Evaluating the Substance of Transactions In the Legal Form of a Lease3.6HKAS-Int 29 Disclosure – Service Concession Arrangements SIC 29 Disclosure – Service Concession Arrangements 3.6HKAS-Int 31 Revenue – Barter Transactions Involving Advertising Services SIC 31 Revenue – Barter Transactions Involving Advertising Services 3.6HKAS-Int 32 Intangible Assets – Web Site Costs SIC 32 Intangible Assets – Web Site Costs 3.6HKFRS-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 3.6HKFRS-Int 4 Determining Whether an Arrangement contains a Lease IFRIC 4 Determining Whether an Arrangement contains a Lease 2.5, 2.6, 3.1, 3.6HKFRS-Int 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 5 Rights to Interests arising from Decommissioning, Restoration andEnvironmental Funds3.6 IFRIC 7 Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies3.6 DP Preliminary Views on Accounting Standards for Small and Medium-sized Entities3.6 ED Proposed Amendment to IFRS 3, Business Combinations 3.6 ED Proposed Amendment to IAS 27, Consolidated and Separate FinancialStatements3.6 ED Proposed Amendment to IAS 37, Provisions, Contingent Liabilities andContingent Assets3.6 DP Measurement Bases for Financial Reporting – Measurement on InitialRecognition3.6 DP Management Commentary 3.6Notes1. Cash flow statements are examinable for 1.1 and2.5 but excluding group cash flow statements and cash flow statements including foreign currency.2. Examinable for 1.1 only to the extent of candidates providing definitions and simple calculations.3. Examinable for 1.1 only to cover basic knowledge of Research and Development and Goodwill.4. Examinable for 1.1 only to cover disclosures in relation to Discontinuing Operations.5. The Framework for the preparation of financial statements is examinable for 1.1 at an introductory level only.6. Examinable for 1.1 only to cover basic consolidation.。
浅析国内会计准则和香港会计准则的差异及两地准则趋同建议
会计研究ACCOUNTING RESEARCH100浅析国内会计准则和香港会计准则的差异及两地准则趋同建议文／王聪摘要：由于国内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出入，所以国内会计准则和香港会计准则存在很多差异。
基于此，本文对这种差异进行了系统分析与探讨。
关键词： 国内； 香港； 会计准则； 差异财政部在2008年发布相关文件声明国内会计准则和香港会计准则具有同等效力。
在大多数会计核算情况下两者在财务报告中应采用相同的会计估计以及相同的会计政策进行一系列的会计确认、计量、核算工作。
但是关联方披露和资产减值损失的转回两项例外。
虽然从理论上讲国内会计准则和香港会计准则并无很大差异，但是在实际的财务报告编制过程中，两者存在着很多细微的差异。
本文简单分析国内会计准则和香港会计准则的不同之处，并提出相关趋同策略，以期对国内会计准则和香港会计准则的未来趋同化有一定的参考作用。
一、国内会计准则和香港会计准则的不同之处(一)关联方的认定长期以来，受国家控制的企业在香港的会计准则中始终都被视作为“关联方”，而在其中所发生的交易则为关联方交易，这种交易在财务报表中得到了重要的披露。
较之于我国内地的实际情况，这样的规定俨然不够适应，因为内地的国有企业以及国有资本占据主导地位的企业基本上都为“独立法人”，长期处于自负盈亏的模式，倘若没有投资等纽带关系，则不足以构成关联企业。
基于此，就我国内地相关于关联方披露的准则规定来说，如果仅受到国家控制，但不存在其他关联关系的企业，那么即不足以构成关联方。
毫无疑问，这样的规定限定了国家控制企业关联方的整体范围，在很大程度上降低了企业的披露成本[1]。
(二)固定资产1.固定资产后续计量针对固定资产的后续计量这一问题，国内会计准则规定：对于固定资产的后续计量，只能采用成本模式来进行。
相反，香港会计准则则要求：进行后续计量的只能是厂房、不动产以及设备项目。
香港会计准则和国际会计准则体系比较
as at 1January 20081TitleIASBequivalentDifferences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences FRAMEWORK Framework for the Preparation andPresentation of Financial StatementsIASBFrameworkN/AN/AMinor textual differences –no practical effect.as at 1January 20082HKFRS No.TitleIFRS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKFRS 1First-time Adoption of Hong Kong Financial Reporting StandardsIFRS 1NoNo,except para 47F specifies that paras 23and 27to 30of HKFRS 1(IFRS 1)are effective for AP beginning on or after 1January 2005(1January 2004).Minor textual differences –no practical effect.HKFRS 2Share-based Payment IFRS 2No NoNoHKFRS 3Business CombinationsIFRS 3NoExcept for limitedretrospective application as per para 85,HKFRS 3(IFRS 3)is effective for businesscombinations for which theagreement date is on or after 1January 2005(31March 2004).Noas at 1January 20083HKFRS No.TitleIFRS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKFRS 4Insurance Contracts IFRS 4No No No HKFRS 5Non-current Assets Held for Sale and Discontinued Operations IFRS 5No No No HKFRS 6Exploration for and Evaluation of Mineral Resources IFRS 6No No No HKFRS 7Financial Instruments:Disclosures IFRS 7No No No HKFRS 8Operating SegmentsIFRS 8NoNoNoas at 1January 20084HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 1Presentation of Financial Statements IAS 1NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 1RevisedPresentation of Financial Statements IAS 1Revised No NoMinor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 2InventoriesIAS 2No No*NoHKAS 7Cash Flow StatementsIAS 7NoHKAS 7(IFRS 7)is effective for AP beginning on or after 1January 2005(1January 1994).No HKAS 8Accounting Policies,Changes in Accounting Estimates and ErrorsIAS 8NoNo*Minor textual differences –no practical effect.as at 1January 20085HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 10Events after the Balance Sheet Date IAS 10NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 11Construction Contracts IAS 11NoHKAS 11*(IAS 11)is effective for AP beginning on or after 1January 2005(1January 1995).Noas at 1January 20086HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 12Income Taxes IAS 12NoHKAS 12*(IAS 12)is effective for AP beginning on or after 1January 2005(1January 1998with certain amendments effective for AP beginning on or after 1January 2001).The explanatory guidance and illustrative examples set out in the boxes within the body of HKAS 12contain material that is expanded on that in IAS 12and considered to be more user-friendly.HKAS 14Segment Reporting IAS 14NoHKAS 14*(IAS 14)is effective for AP beginning on or after 1January 2005(1July 1998).Noas at 1January 20087HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 16Property,Plant and Equipment IAS 16HKAS 16has the following additional transition provisions.1.Para 80Aexempting certain entities that carried their PPE atrevalued amounts before 30September 1995and have notrevalued since that date from making regular revaluation.2.Para 80B allowingthose not-for-profit entities that previously took advantage of the exemption under SSAP 17to deem the carrying amount of an item of PPE immediately before applying HKAS 16on its effective date (or earlier)as the cost of that item.No*Noas at 1January 20088HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 17Leases IAS 17No No*NoHKAS 18RevenueIAS 18NoHKAS 18*(IAS 18)is effective for AP beginning on or after 1January 2005(1January 1995).No HKAS 19Employee Benefits IAS 19HKAS 19has an additional paragraph 153A specifying that the transitionalprovisions set out in paragraphs 154to 156of HKAS 19apply only when an entity had not previously applied SSAP 34(May 2003).HKAS 19*(IAS 19)is effective for AP beginning on or after 1January 2005(1January 1999with certain amendments commencing later).Noas at 1January 20089HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20IAS 20has an additional transitional provision (para 40)allowing an entity adopting IAS 20for the first time to apply the accounting provisions of IAS 20only to grants or portions of grants becoming receivable or repayable after the effective date of IAS 20.HKAS 20*(IAS 20)is effective for AP beginning on or after 1January 2005(1January 1984).No HKAS 21The Effects of Changes in Foreign Exchange RatesIAS 21NoNo*Noas at 1January 200810HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 23Borrowing Costs IAS 23HKAS 23has an additional transitional provision (para 30)allowing entities that expense all borrowing costs to apply new policy prospectively.IAS 23has anadditional transitional provision (para 30)permitting entities that expensed borrowing costs to capitalize borrowing costs prospectively.HKAS 23*(IAS 23)is effective for AP beginning on or after 1January 2005(1January 1995).No HKAS 23Revised Borrowing CostsIAS 23Revised No No No HKAS 24Related Party Disclosures IAS 24No No*NoHKAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26NoHKAS 26(IAS 26)is effective for AP beginning on or after 1January 2005(1January 1988).HKAS 26has an appendix giving guidance on preparing financial statements of MPF schemes and ORSOschemes in accordance with the standard.as at 1January 200811HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 27Consolidated and Separate Financial StatementsIAS 27NoNo*Minor textual differences –explanation of legalrequirements which do not give rise to differences.HKAS 28Investments in Associates IAS 28No No*NoHKAS 29Financial Reporting inHyperinflationary EconomiesIAS 29NoHKAS 29(IAS 29)is effective for AP beginning on or after 1January 2005(1January 1990).Noas at 1January 200812HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HKAS 31Interests in Joint VenturesIAS 31NoNo*No HKAS 32Financial Instruments:PresentationIAS 32HKAS 32has an additional transitional provision (para 97)allowing an entity not to present comparative information if such information is not available.No NoHKAS 33Earnings Per Share IAS 33No No*NoHKAS 34Interim Financial ReportingIAS 34NoHKAS 34*(IAS 34)is effective for AP beginning on or after 1January 2005(1January 1999).Noas at 1January 200813HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 36Impairment of Assets IAS 36HKAS 36(IAS 36)para 139specifies that an entity shall apply HKAS 36(IAS 36)(a)to goodwill and intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005(31March 2004);and (b)to all other assetsprospectively from the beginning of the first annual period beginning on or after 1January 2005(31March 2004).HKAS 36(IAS 36)is effective for AP beginning on or after 1January 2005(31March2004).Noas at 1January 200814HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 37Provisions,Contingent Liabilities and Contingent AssetsIAS 37IAS 37has an additional transitional provision (para 93)allowing an entity not to adjust opening balance of retained earnings for the earliest period presented and to restate comparative information for the period in which IAS 37is first adopted.HKAS 37*(IAS 37)is effective for AP beginning on or after 1January 2005(1July 1999).HKAS 37contains additional Hong Kong examples 3A,8A,12and 13in Appendix C.No comparable examples are included in Appendix C to IAS 37–no practical effect.as at 1January 200815HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 38Intangible Assets IAS 38HKAS 38(IAS 38)para 130specifies that an entity shall apply HKAS 38(IAS 38):(a)to the accounting for intangible assets acquired in businesscombinations for which theagreement date is on or after 1January 2005(31March 2004);and (b)to the accounting for all otherintangible assets prospectively from thebeginning of the first annual period beginning on or after 1January 2005(31March 2004).HKAS 36(IAS 36)is effective for AP beginning on or after 1January 2005(31March2004).Noas at 1January 200816HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 39Financial Instruments:Recognition and MeasurementIAS 39HKAS 39does not permit retrospective application except in certain limited circumstances whereas IAS 39generally requires retrospective application.Accordingly,thetransitional provisions in HKAS 39aredifferent from those in IAS 39.For details,please refer to the Standards.No Noas at 1January 200817HKAS No.TitleIAS No.Differences in Transitional Provisions Differences in Effective DatesOther Textual Differences HKAS 40Investment Property IAS 40HKAS 40has the following additional transitional provisions:HKAS 40paras 80A on fair value model Para 80A of HKAS 40requires an entity that has previously applied SSAP 13(2000)for non-leaseholdinvestment properties and chooses to use the fair value model to reflect the effect of applying HKAS 40on its effective date (or earlier)as an adjustment to the opening balance of retained earnings for the period in which HKAS 40is first applied.No*Noas at 1January 200818HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences Para 80A alsoencourages the entity to adjust the comparativeinformation if the entity has previouslydisclosed publicly fair value of thoseproperties but requires the entity to disclose the fact if otherwise.HKAS 40paras 83A and 83B on cost model Paras 83A and 83B of HKAS 40allow an entity to take thecarrying amount of the investment property under SSAP 13(2000)as the deemed cost on the date that HKAS 40is first applied.Any adjustments,includingas at 1January 200819HKAS No.TitleIAS No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences the reclassification of any amount previously held in revaluation reserve,are to be made to the opening balance of retained earnings.Depreciation on deemed costcommences from the opening balance sheet date.HKAS 41Agriculture IAS 41NoHKAS 41*(IAS 41)is effective for AP beginning on or after 1January 2005(1January 2003).Noas at 1January 200820HK(IFRIC)-Int No.TitleIFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 1Changes in Existing Decommissioning,Restoration and Similar Liabilities IFRIC 1NoNoMinor textual differences –no practical effect.HK(IFRIC)-Int 2Members’Shares in Co-operativeEntities and Similar InstrumentsIFRIC 2No No No HK(IFRIC)-Int 4Determining whether an Arrangement contains a Lease IFRIC 4No No No HK(IFRIC)-Int 5Rights to Interests arising from Decommissioning,Restoration and Environmental Rehabilitation Funds IFRIC 5NoNoNoHK(IFRIC)-Int 6Liabilities arising from Participating in a Specific Market –Waste Electrical and Electronic EquipmentIFRIC 6No No Noas at 1January 200821HK(IFRIC)-Int No.TitleIFRIC No.Differences in Transitional ProvisionsDifferences in Effective DatesOther Textual Differences HK(IFRIC)-Int 7Applying the Restatement Approach under HKAS 29Financial Reporting inHyperinflationary Economies IFRIC 7NoNoNoHK(IFRIC)-Int 8Scope of HKFRS 2IFRIC 8No No No HK(IFRIC)-Int 9Reassessment of Embedded Derivatives IFRIC 9No No No HK(IFRIC)-Int 10Interim Financial Reporting and Impairment IFRIC 10No No No HK(IFRIC)-Int 11HKFRS 2–Group and Treasury Share Transactions IFRIC 11No No No HK(IFRIC)-Int 12Service Concession ArrangementsIFRIC 12No No No HK(IFRIC)-Int 13Customer Loyalty ProgrammesIFRIC 13No No No HK(IFRIC)-Int 14HKAS 19—The Limit on a Defined Benefit Asset,Minimum Funding Requirements and their InteractionIFRIC 14NoNoNoas at 1January 200822HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 10Government Assistance –No Specific Relation to Operating ActivitiesSIC-10NoHKAS-Int 10*(SIC 10)is effective for AP beginning on or after 1January 2005(1August 1998).No HK(SIC)-Int 12Consolidation –Special PurposeEntitiesSIC-12NoHKAS-Int 12*(SIC 12)is effective for AP beginning on or after 1January 2005(1July 1999).No HK(SIC)-Int 13Jointly Controlled Entities –Non-Monetary Contributions by VenturersSIC-13NoHKAS-Int 13*(SIC 13)is effective for AP beginning on or after 1January 2005(1January 1999).Noas at 1January 200823HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 15Operating Leases –IncentivesSIC-15NoHKAS-Int 15*(SIC 15)is effective for AP beginning on or after 1January 2005(1January 1999).No HK(SIC)-Int 21Income Taxes –Recovery of Revalued Non-Depreciable AssetsSIC-21NoHKAS-Int 21*(SIC 21)is effective for AP beginning on or after 1January 2005(on 15July 2000).No HK(SIC)-Int 25Income Taxes –Changes in the TaxStatus of an Enterprise or its ShareholdersSIC-25NoHKAS-Int 25*(SIC 25)is effective for AP beginning on or after 1January 2005(on 15July 2000).Noas at 1January 200824HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 27Evaluating the Substance ofTransactions Involving the Legal Form of a LeaseSIC-27NoHKAS-Int 27*(SIC 27)is effective for AP beginning on or after 1January 2005(on 31December 2001).No HK(SIC)-Int 29Service Concession Arrangements:DisclosureSIC-29NoHKAS-Int 29*(SIC 29)is effective for AP beginning on or after 1January 2005(on 31December 2001).No HK(SIC)-Int 31Revenue –Barter TransactionsInvolving Advertising ServicesSIC-31NoHKAS-Int 31*(SIC 31)is effective for AP beginning on or after 1January 2005(on 31December 2001).Noas at 1January 200825HK(SIC)-Int No.TitleSIC No.Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HK(SIC)-Int 32Intangible Assets –Web Site CostsSIC-32NoHKAS-Int 32*(SIC 32)is effective for AP beginning on or after 1January 2005(on 25March 2002).Noas at 1January 200826HK-Int No.TitleInternational -Int No.Differences in TransitionalProvisionsDifferences in Effective DatesOther Textual Differences HK-Int 1The Appropriate Accounting Policiesfor Infrastructure FacilitiesNo equivalent interpretation under IFRS.N/AN/AN/AHK-Int 3Revenue –Pre-completion Contracts for the Sale of Development Properties No equivalent interpretation under IFRS.N/A N/A N/AHK-Int 4Leases –Determination of the Length of Lease Term in respect of Hong Kong Land Leases No equivalent interpretation under IFRS.N/A N/A N/ANotes*These Hong Kong pronouncements might have additional wording or paragraph(s)specifying that:(i)if an entity decides to early adopt a Standard,the entity is not required to apply all the Standards effective for the same date for that period;(ii)if an entity decides to early adopt a Standard,the entity is required to apply the relevant Interpretation for that period;(iii)early adoption is encouraged;or (iv)the previous version of the Standard is withdrawn.SIC-7Introduction of the Euro is not adopted in Hong KongThe paragraph numbers in HKFRSs generally correspond to the paragraph numbers in IFRSs.。
会计准则与国际会计准则的比较
会计科目的差异
会计科目的差异
• 固定资产：国内会计准则将固定资产列为非流 动资产，而国际会计准则在特定情况下将其列 为流动资产。
• 存货：国内会计准则将存货列为流动资产，而 国际会计准则在特定情况下将其列为非流动资 产。
• 无形资产：国内会计准则将无形资产列为非流 动资产，而国际会计准则在特定情况下将其列 为流动资产。
• 会计主体：国内会计准则强调法人实体，而国际会 计准则更注重实际经济活动。
• 会计分期：国内会计准则强调定期报告，而国际会 计准则允许在必要时进行中期报告。
会计原则的差异
会计原则的差异
• 权责发生制：国内会计准则 遵循权责发生制，而国际会 计准则在某些情况下采用收 付实现制。
• 历史成本：国内会计准则重 视历史成本，而国际会计准 则在特定情况下采用公允价 值。
国际会计准则的定义与特点
1. 全球适用性：国际会计准则适用于全球范 围内的企业或组织，不受国家或地区的限制
。
3. 自愿性：虽然国际会计准则具有强制力， 但企业或组织可以选择不采用，不过这可能
会影响其在资本市场上的信誉。
特点
2. 独立性：国际会计准则由独立的委员会制 定，不受任何政府或利益相关方的控制。
在报表列报方面，中国的会计准则要求财务报表必须清晰、易于理解，并按照规定的格式和内容进行编制。而 国际会计准则则更注重财务报表的完整性和披露的充分性，要求企业提供更为详细的信息，包括对未来风险的 预测等。
企业在纳税申报中应用的异同
纳税申报流程
中国的会计准则和国际会计准则在纳税申报流程上存在差异。中国的税法规定企业必须按照规定的流 程进行纳税申报，包括税务登记、纳税申报、税务审计等环节。而国际会计准则则更注重纳税申报的 透明度和合规性，要求企业提供更为详尽的财务信息和纳税申报数据。