{"id":8072,"date":"2020-11-25T17:22:00","date_gmt":"2020-11-25T09:22:00","guid":{"rendered":"https:\/\/www.yonyou.com.hk\/events\/acca-ifrs-16-covid-19-related-rent-concessions-amendment\/"},"modified":"2025-11-15T12:23:56","modified_gmt":"2025-11-15T04:23:56","slug":"acca-ifrs-16-covid-19-related-rent-concessions-amendment","status":"publish","type":"post","link":"https:\/\/www.yonyou.com.hk\/zh-hant\/events\/acca-ifrs-16-covid-19-related-rent-concessions-amendment\/","title":{"rendered":"ACCA\u7dda\u4e0a\u57f9\u8a13\uff5cIFRS16\u300c\u65b0\u578b\u51a0\u72c0\u75c5\u6bd2\u80ba\u708e\u76f8\u95dc\u79df\u91d1\u6e1b\u8b93\u300d\u4e4b\u4fee\u6b63"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"924\" height=\"608\" src=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-ACCA-IFRS16-Event.png\" alt=\"\" class=\"wp-image-1288\" srcset=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-ACCA-IFRS16-Event.png 924w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-ACCA-IFRS16-Event-768x505.png 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/figure>\n\n<p>\u96a8\u8457\u75ab\u60c5\u8513\u5ef6\u7684\u5f71\u97ff\uff0c\u4e0d\u5c11\u5c80\u79df\u4eba\u7d66\u4e88\u627f\u79df\u4eba\u79df\u91d1\u7684\u6e1b\u8b93\uff0c\u4ee5\u7de9\u548c\u75ab\u60c5\u70ba\u696d\u52d9\u6536\u5165\u5e36\u4f86\u7684\u5f71\u97ff\u3002\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IASB\uff09 \u66f4\u57282020\u5e745\u6708\u767c\u5e03\u4e86IFRS16\u300c\u65b0\u578b\u51a0\u72c0\u75c5\u6bd2\u80ba\u708e\u76f8\u95dc\u79df\u91d1\u6e1b\u8b93\u300d\u4e4b\u4fee\u6b63\u3002\u70ba\u4f7f\u8ca1\u52d9\u4eba\u54e1\u5c0d\u76f8\u95dc\u4fee\u6b63\u6709\u66f4\u6df1\u5165\u7684\u4e86\u89e3\uff0c<a href=\"https:\/\/www.accaglobal.com\/hk\/en.html\" target=\"_blank\" rel=\"noopener nofollow external noreferrer\" data-wpel-link=\"external\">ACCA<\/a>\u9999\u6e2f\u572811\u670824\u65e5\u8209\u8fa6\u4e86\u4e00\u5834\u7dda\u4e0a\u57f9\u8a13\uff0c\u7528\u53cb\u9999\u6e2f\u66f4\u7372\u9080\u4e3b\u6301\u5176\u4e2d\u4e00\u500b\u74b0\u7bc0\uff0c\u5206\u4eab\u53ef\u5982\u4f55\u904b\u7528\u8ca1\u52d9\u7ba1\u7406\u7cfb\u7d71\u52a0\u5febIFRS16\u7684\u8a08\u7b97\u53ca\u6703\u8a08\u7a0b\u5e8f\u3002<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u57f9\u8a13\u5148\u7531ACCA\u9999\u6e2f\u7684\u653f\u7b56\u4e3b\u7ba1\u6731\u6696\u6689\u5973\u58eb (Eunice) \u8b1b\u89e3\u4fee\u6b63\u5c0d\u6703\u8a08\u5165\u5e33\u7684\u5f71\u97ff\u3002Eunice\u5f37\u8abf\u8981\u6eff\u8db3\u4ee5\u4e0b\u56db\u9805\u689d\u4ef6\u624d\u80fd\u4f7f\u7528\u5be6\u52d9\u6b0a\u5b9c\u4f5c\u6cd5 (Practical Expedient)\uff1a<\/p>\n<\/blockquote>\n\n<ul class=\"wp-block-list\">\n<li>\u79df\u8cc3\u662f\u53d7 COVID-19 \u75ab\u60c5\u76f4\u63a5\u5f71\u97ff\u800c\u5c0e\u81f4\u7684\u79df\u91d1\u6e1b\u514d\uff1b<\/li>\n\n\n\n<li>\u79df\u8cc3\u7d66\u4ed8\u8b8a\u52d5\u5f8c\u4e4b\u4fee\u6539\u5f8c\u5c0d\u50f9\u5e7e\u4e4e\u7b49\u65bc\u6216\u4f4e\u65bc\u8b8a\u52d5\u524d\u4e4b\u79df\u8cc3\u5c0d\u50f9\uff1b<\/li>\n\n\n\n<li>\u79df\u8cc3\u7d66\u4ed8\u7684\u6e1b\u5c11\u50c5\u5f71\u97ff\u539f\u5b9a\u65bc 2021 \u5e74 6 \u6708 30 \u65e5\u5230\u671f\u4e4b\u79df\u8cc3\u7d66\u4ed8\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u79df\u8cc3\u4e4b\u5176\u4ed6\u689d\u6b3e\u53ca\u689d\u4ef6\u672a\u767c\u751f\u91cd\u5927\u6539\u8b8a\u3002<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u5982\u4f55\u52a0\u5feb\u6703\u8a08\u7a0b\u5e8f\uff1f<\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"2012\" height=\"1130\" src=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/IFRS16-how-to-simplify-the-workflow-fixed-assets-leasing-assets-financial-reporting.png\" alt=\"\" class=\"wp-image-1286\"\/><\/figure>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u9664\u4e86\u65b0\u7684\u4fee\u6b63\u5916\uff0cIFRS16\u4e8b\u5be6\u4e0a\u5df2\u751f\u6548\u5feb\u5169\u5e74\uff0c\u4e0d\u5c11\u4e0d\u719f\u6089\u689d\u4f8b\u7684\u6703\u8a08\u4eba\u54e1\u5728\u8655\u7406\u4e0a\u9700\u82b1\u8cbb\u66f4\u591a\u7684\u6642\u9593\u3002\u7528\u53cb\u9999\u6e2f\u7684\u65b9\u6848\u54a8\u8a62\u7e3d\u76e3\u5ed6\u6770\u6797\u5148\u751f (Alan) \u5247\u5f9e\u8edf\u4ef6\u7684\u89d2\u5ea6\u5206\u4eab\uff0c\u4e00\u500b\u5408\u9069\u65b9\u6848\u4f55\u5982\u4f55\u7c21\u5316\u79df\u8cc3\u8a08\u7b97\u7684\u6d41\u7a0b\u3002<\/p>\n<\/blockquote>\n\n<h2 class=\"wp-block-heading\">\u7528\u53cbIFRS16\u79df\u8cc3\u6703\u8a08\u65b9\u6848<\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"2014\" height=\"1130\" src=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management.png\" alt=\"\" class=\"wp-image-1289\" srcset=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management.png 2014w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management-768x431.png 768w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management-800x450.png 800w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management-1600x898.png 1600w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-overview-financial-system-lease-management-asset-management-1920x1077.png 1920w\" sizes=\"(max-width: 2014px) 100vw, 2014px\" \/><\/figure>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u7528\u53cb\u7684\u8ca1\u52d9\u7ba1\u7406\u65b9\u6848\u6db5\u84cb\u4e09\u5927\u529f\u80fd\uff0c\u5305\u62ec\u8ca1\u52d9\u6703\u8a08\u3001\u8cc7\u7522\u79df\u5165\u7ba1\u7406\u53ca\u5176\u4ed6\u8cc7\u7522\u7ba1\u7406\u3002\u900f\u904e\u4e0a\u8f09\u79df\u8cc3\u5408\u540c\u4e26\u5efa\u7acb\u5b8c\u6574\u7684ROU\u6a94\u6848\u548c\u6298\u73fe\u8a08\u7b97\u65b9\u5f0f\uff0c\u7cfb\u7d71\u4fbf\u6703\u81ea\u52d5\u751f\u6210\u5206\u6790\u5831\u8868\uff0c\u66f4\u652f\u63f4\u6a21\u64ec\u8a66\u7b97\u7684\u529f\u80fd\uff0c\u505a\u5230\u66f4\u6709\u689d\u7406\u3001\u66f4\u6709\u6548\u5730\u7ba1\u7406\u79df\u8cc3\u696d\u52d9\u3002<\/p>\n<\/blockquote>\n\n<p>\u7528\u53cbIFRS16\u79df\u8cc3\u6703\u8a08\u65b9\u6848\u6838\u5fc3\u50f9\u503c<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"2012\" height=\"1136\" src=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-value-efficiency-effectiveness-accuracy.png\" alt=\"\" class=\"wp-image-1290\" srcset=\"https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-value-efficiency-effectiveness-accuracy.png 2012w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-value-efficiency-effectiveness-accuracy-768x434.png 768w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-value-efficiency-effectiveness-accuracy-1600x903.png 1600w, https:\/\/www.yonyou.com.hk\/wp-content\/uploads\/2020\/11\/yonyou-IFRS16-lease-accounting-solution-value-efficiency-effectiveness-accuracy-1920x1084.png 1920w\" sizes=\"(max-width: 2012px) 100vw, 2012px\" \/><\/figure>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h4 class=\"wp-block-heading\"> <\/h4>\n\n\n\n<p> <\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u96a8\u8457\u75ab\u60c5\u8513\u5ef6\u7684\u5f71\u97ff\uff0c\u4e0d\u5c11\u5c80\u79df\u4eba\u7d66\u4e88\u627f\u79df\u4eba\u79df\u91d1\u7684\u6e1b\u8b93\uff0c\u4ee5\u7de9\u548c\u75ab\u60c5\u70ba\u696d\u52d9\u6536\u5165\u5e36\u4f86\u7684\u5f71\u97ff\u3002\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\uff08IAS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"enableOnePageScrollInPage":false,"onePageScrollCss":"","onePageScrollSpeed":1000,"onePageScrollAnimation":"easeInOutQuad","onePageScrollShowDotNavigation":true,"onePageScrollNavigation":"scaleUp","onePageScrollNavigationPosition":"right","onePageScrollNavigationHorizontal":[],"onePageScrollNavigationVertical":[],"onePageScrollNavigationSpacing":[],"onePageScrollNavigationColor":"#00ff0d","onePageScrollNavigationColorHover":"#00ff0d","onePageScrollNavigationColorActive":"#00ff0d","onePageScrollNavigationIcon":[],"onePageScrollNavigationWidth":[],"onePageScrollNavigationWidthHover":[],"onePageScrollNavigationWidthActive":[],"onePageScrollNavigationHeight":[],"onePageScrollNavigationHeightHover":[],"onePageScrollNavigationHeightActive":[],"onePageScrollNavigationBorder":[],"onePageScrollNavigationBorderHover":[],"onePageScrollNavigationBorderActive":[],"onePageScrollNavigationBorderRadius":[],"onePageScrollNavigationBorderRadiusHover":[],"onePageScrollNavigationBorderRadiusActive":[],"onePageScrollNavigationTooltipTypography":[],"onePageScrollNavigationTooltipColor":"#ffffff","onePageScrollNavigationTooltipColorHover":"","onePageScrollNavigationTooltipBgColor":"#00ff0d","onePageScrollNavigationTooltipBgColorHover":"","onePageScrollNavigationTooltipPadding":[],"onePageScrollNavigationTooltipPaddingHover":[],"onePageScrollNavigationTooltipBorderRadius":[],"onePageScrollNavigationTooltipBorderRadiusHover":[],"pageSettingsCustomCss":"","footnotes":""},"categories":[35],"tags":[],"class_list":["post-8072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events"],"_links":{"self":[{"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/posts\/8072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/comments?post=8072"}],"version-history":[{"count":2,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/posts\/8072\/revisions"}],"predecessor-version":[{"id":12576,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/posts\/8072\/revisions\/12576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/media\/8073"}],"wp:attachment":[{"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/media?parent=8072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/categories?post=8072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yonyou.com.hk\/zh-hant\/wp-json\/wp\/v2\/tags?post=8072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}