香港会计师公会(下称“会计师公会”)颁布的会计实务准则(下称“会计准则”及指引为香港公认会计原则的主要来源,会计师公会是香港唯一能订立会计准则的机构。会计准则由会计师公会按公众所关注的事宜而编制并颁布,是会计行业中的权威性文件,其主要目的是协调对各项事宜的会计处理方法的不同性及多样性。一、香港会计准则的适用范围及权力 Accounting Standards (“ASBEs”) issued by the Hong Kong Institute of Certified Public Accountants (hereinafter “ASBE”) and guidelines are the main source of generally accepted accounting principles in Hong Kong. The Association of Accountants is the only institution in Hong Kong that can establish accounting standards. The accounting standards, which are prepared and promulgated by the Hong Kong Institute of Certified Public Accountants in accordance with public concerns, are the definitive documents in the accounting profession whose main purpose is to coordinate the diversity and diversity of the accounting treatment of various issues. The scope of application and power