內地準則趨同
財務報告準則
《聯合聲明》
	《聯合聲明》
	《聯合聲明》附件一: 香港會計師公會關於比較項目背景及比較過程的詳盡說明
		附件一的附錄1: 內地企業會計準則體系
		附件一的附錄2: 香港財務報告準則體系
	《聯合聲明》附件二: 需調節差異的持續消除機制與等效的維持機制
其他有關文件 (即將發佈)
	於二零零七年十二月六日之前發佈，但截至二零零七年十二月六日尚未生效的公告
	中國會計準則委員會與香港會計師公會聯合聲明簽署日後的後續發展
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Mainland Standards Convergence
Financial reporting standards
Joint Declaration
	Joint Declaration
	Annex I to the Joint Declaration: Elaboration by the Hong Kong Institute of Certified Public Accountants on the background to the comparison project and the comparison process
		Appendix 1 to Annex I: China Accounting Standards for Business Enterprises
		Appendix 2 to Annex I: Hong Kong Financial Reporting Standards effective as at 6 December 2007
	Annex II to the Joint Declaration: Mechanism for ongoing elimination of reconciliation differences and maintenance of convergence
Other related documents (forthcoming)
	Pronouncements that are issued before, but are not effective as at, 6 December 2007
	Developments subsequent to the date of signing the Joint Declaration between the China Accounting Standards Committee and the Hong Kong Institute of CPAs
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