福建的考生看過來,HKICPA香港注冊會計(jì)師公會關(guān)于“內(nèi)地與香港準(zhǔn)則趨同”的相關(guān)消息如下:
 
  Mainland and Hong Kong Standards Convergence
 
  The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the financial reporting and auditing standards in Hong Kong and the People's Republic of China on 6 December 2007. Details of the Joint Declarations are as follows:
  Financial reporting standards
  Auditing standards
  Ethical standards
 
  Two memoranda of training cooperation were signed among:
  International Department of Ministry of Finance, Accounting Regulatory Department of the Ministry of Finance, Hong Kong Institute of CPAsChinese Institute of CPAs, Beijing National Accounting Institute, Hong Kong Institute of CPAs
 
  高頓網(wǎng)校小編翻譯如下:
 
  內(nèi)地與香港準(zhǔn)則趨同
 
  香港會計(jì)師公會與中國會計(jì)準(zhǔn)則委員會及中國審計(jì)準(zhǔn)則委員會於2007年12 月6 日就兩地財(cái)務(wù)報(bào)告及審計(jì)準(zhǔn)則簽訂聯(lián)合聲明。聯(lián)合聲明詳情如下:
  財(cái)務(wù)報(bào)告準(zhǔn)則
  審計(jì)準(zhǔn)則
  職業(yè)道德守則
 
  另外亦簽署了兩份關(guān)於合作開展培訓(xùn)考察的備忘錄,簽署方分別為:
  財(cái)政部會計(jì)司、財(cái)政部國際司、香港會計(jì)師公會中國注冊會計(jì)師協(xié)會、北京國家會計(jì)學(xué)院、香港會計(jì)師公會
 
  高頓網(wǎng)校小編寄語:過去屬于死神,未來屬于你自己。