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单词 Approved accounting standard
释义 認可會計準則
The Hong Kong Society of Accountants established under the Professional Accountants Ordinance (Cap 50) is empowered to issue or specify any standards of accounting and auditing practices required to be observed by professional accountants. The International Accounting Standard issued by the International Accounting Standard Committee is one of the standards which may be prescribed as the applicable standard in the accounting practices. See also Accounts.
香港會計師公會是根據《專業會計師條例》(第50章)成立,授權發出或指定專業會計師需要遵守的會計準則及審計實務。國際會計準則委員會發出的《國際會計準則》,是其中一種可被規定為會計業務的應用準則。另見 Accounts。
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更新时间:2025/4/7 9:19:31