香港会计师公会：正制定处理虚拟资产指引

Core Viewpoint - The Hong Kong Institute of Certified Public Accountants (HKICPA) is developing guidelines for the accounting treatment of virtual assets, including cryptocurrencies and stablecoins, with the first part already released and further parts expected in the coming months [1] Group 1: Virtual Asset Guidelines - The first part of the guidelines focuses on cryptocurrencies and stablecoins [1] - The second part, which is yet to be published, will address the auditing requirements for stablecoins in collaboration with the Hong Kong Monetary Authority (HKMA), expected to be released within six months [1] - The third part of the virtual asset accounting guidelines is targeted for release by the end of the year, pending consensus with regulatory bodies and the industry [1] Group 2: Professional Qualification and Education - The HKICPA's Qualification Program (QP) exams began transitioning to a computer-based format in June last year, with full implementation planned by the end of 2027 [1] - In response to the growing demand for versatile and professional talent, the HKICPA launched the Accounting and Business Certificate (CAB) in June last year, based on the QP framework, covering professional accounting, business management, and soft skills development [1] Group 3: Financial Reporting Standards - The HKICPA plans to release a revised version of the Hong Kong Financial Reporting Standards S2 in the first quarter of this year to reflect changes in the international financial reporting standards regarding greenhouse gas emissions disclosure requirements [1]