财政部发布的征求意见稿 财政部发布指引和中国企业会计准则实施报告 财政部和国家金融监督管理总局联合发布关于贯彻落实保险合同会计准则的通知 证监会发布《监管规则适用指引——会计类第5号》 证监会发布上市公司年度报告监管报告 香港会计师公会发布的通告 香港会计师公会发布会员手册更新第331号 香港会计师公会就《香港财务报告可持续披露准则》和《香港可持续鉴证准则第5000号》发布指引 香港会计及财务汇报局发布的报告 可持续报告最新资讯（1/2） 可持续报告最新资讯（2/2） 国际财务报告准则基金会更新针对中小主体辅导模块，并发布关于报告不确定性的接近最终版本示例 国际财务报告准则解释委员会发布一项最终议程决议，并对暂定议程决议及更新现有议程决议草案征求意见 国际会计准则理事会针对《国际财务报告准则第16号》启动实施后审议 国际会计准则理事会修订管理层评论实务公告 国际会计准则理事会发布对《国际财务报告准则第19号》的修订 国际审计与鉴证准则理事会和国际会计师道德准则理事会工作人员解答实施《国际可持续鉴证准则第5000号》和《国际可持续鉴证道德准则》的关 键问题 国际审计与鉴证准则理事会修订《国际审计准则第240号》 ...

来源：企业上市 先说说IFRS 19是个啥？ 你可以把它理解成国际财务报告准则（IFRS）家族里的一个 "简化版"或"青春版" 披露标准。 核心目的：让符合条件的子公司，在编制自家财务报表时，不用再遵循那么复杂繁琐的披露要求，从而降低报告成本。 重要前提：它只简化披露，不改变确认、计量和列报的规则。也就是说，财报里的数字该怎么算还怎么算，只是需要对外说明的事情可以少说一些了。 自愿采用：这个标准不是强制性的，符合条件的公司自己决定用不用。 哪些公司算"非公共受托责任子公司"？ 关键看两点，必须同时满足： 你爸妈（母公司）已经按完整的IFRS做账了：你的最终控股母公司，或者中间的某层母公司，已经按照完整的IFRS准则编制了合并财务报表，并且这些 报表是公开给大众看的。 一句话总结：你是一个非上市的公司，但你所在的集团整体是按上市公司的标准（IFRS）做账并公开报表的。 这准则能带来啥好处？（在什么情况下有用） IFRS 19主要在以下两种情况下特别有用，能带来实实在在的好处： 情况一：解决"双重汇报"的麻烦（目前按其他准则做账的子公司） 很多集团内的子公司，为了满足不同要求，可能需要做两套账或准备两套信息： 给 ...

Group 1 - The China Securities Regulatory Commission (CSRC) has released the "Accounting Regulatory Report for Annual Financial Reports of Listed Companies in 2024," indicating that listed companies generally comply well with accounting standards and financial disclosure rules, although some companies have errors in accounting treatment or financial disclosures related to revenue, long-term equity investments, business combinations, financial instruments, asset impairment, and non-recurring gains and losses [3] - The International Accounting Standards Board (IASB) has provided updates on its agenda, including research and standard-setting activities, maintenance and consistent application of standards, and governance strategies [4] - The International Sustainability Standards Board (ISSB) has outlined its work plan, including revisions to greenhouse gas emissions disclosure, and has published materials related to the application of international financial reporting standards [5][6] Group 2 - The latest updates from the IASB include topics such as financial instruments with equity characteristics, business combinations, cash flow statements, and indicators for assessing hyperinflationary economies [6] - The ISSB is focusing on biodiversity, ecosystems, and human capital as part of its sustainability reporting initiatives [7] - The IASB has released a climate-related example and a financial reporting example for real estate companies for 2024 [9]

Core Insights - The publication aims to provide analytical opinions on accounting treatments based on China's accounting standards and international financial reporting standards, referencing other capital market practices when necessary [3] - The book is intended to help market participants better understand the relevant regulations of China's accounting standards and international financial reporting standards, facilitating effective professional judgment [3] - The initiative encourages all participants in the capital market to enhance research on accounting issues faced by listed companies, promoting the improvement of financial information disclosure quality [3]