{"id":11679,"date":"2015-05-15T17:38:02","date_gmt":"2015-05-15T09:38:02","guid":{"rendered":"https:\/\/law.asia\/zh-hans\/?p=11679"},"modified":"2018-01-23T17:43:18","modified_gmt":"2018-01-23T09:43:18","slug":"%e5%9c%a8%e5%bc%80%e6%9b%bc%e7%be%a4%e5%b2%9b%e6%9e%84%e7%ad%91%e6%88%90%e5%8a%9f%e4%b9%8b%e8%b7%af","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/zh-hans\/%e5%9c%a8%e5%bc%80%e6%9b%bc%e7%be%a4%e5%b2%9b%e6%9e%84%e7%ad%91%e6%88%90%e5%8a%9f%e4%b9%8b%e8%b7%af\/","title":{"rendered":"\u5728\u5f00\u66fc\u7fa4\u5c9b\u6784\u7b51\u6210\u529f\u4e4b\u8def"},"content":{"rendered":"<p class=\"Body-DropCaps-Gold-Chi\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-1 custom-dropcap-black vantage-black\">\u5f00<\/span>\u66fc\u7fa4\u5c9b\u662f\u8457\u540d\u7684\u4e16\u754c\u7ea7\u91d1\u878d\u4e2d\u5fc3\uff0c\u4e00\u76f4\u662f\u79bb\u5cb8\u94f6\u884c\u3001\u6295\u8d44\u57fa\u91d1\u3001\u81ea\u8425\u4fdd\u9669\u548c\u7ed3\u6784\u5316\u91d1\u878d\u4e1a\u6240\u9752\u7750\u7684\u91cd\u8981\u6cd5\u57df\u3002\u540c\u65f6\uff0c\u5f00\u66fc\u7fa4\u5c9b\u4e5f\u4e0d\u65ad\u5438\u5f15\u5e0c\u671b\u8fdb\u884c\u822a\u7a7a\u5668\u548c\u8239\u8236\u79bb\u5cb8\u767b\u8bb0\u6216\u5efa\u7acb\u8d44\u4ea7\u63a7\u80a1\u7ed3\u6784\u7684\u5ba2\u6237\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u4e00\u76f4\u4ee5\u6765\uff0c\u5f00\u66fc\u7fa4\u5c9b\u90fd\u662f\u6700\u8457\u540d\u7684\u8fdb\u884c\u8de8\u5883\u6295\u8d44\u4ea4\u6613\u7684\u79bb\u5cb8\u6cd5\u57df\u4e4b\u4e00\u3002<\/p>\n<figure id=\"attachment_11676\" aria-describedby=\"caption-attachment-11676\" style=\"width: 267px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2016\/05\/Marc_Parrott-1.jpg\" rel=\"attachment wp-att-11676\"><img decoding=\"async\" class=\"size-medium wp-image-11677\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2016\/05\/Marc_Parrott-1-267x300.jpg\" alt=\"Marc Parrott\" width=\"267\" height=\"300\" srcset=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2016\/05\/Marc_Parrott-1-267x300.jpg 267w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2016\/05\/Marc_Parrott-1.jpg 287w\" sizes=\"(max-width: 267px) 100vw, 267px\" \/><\/a><figcaption id=\"caption-attachment-11676\" class=\"wp-caption-text\">Marc Parrott<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" style=\"text-align: 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style=\"text-align: justify;\">\u6b64\u5916\uff0c\u5f00\u66fc\u7fa4\u5c9b\u8c41\u514d\u516c\u53f8\u4e5f\u4e0d\u9700\u8981\u5411\u5f00\u66fc\u7fa4\u5c9b\u7684\u4efb\u4f55\u76d1\u7ba1\u90e8\u95e8\u63d0\u4ea4\u4efb\u4f55\u8d22\u52a1\u62a5\u544a\u6216\u5ba1\u8ba1\u8d26\u76ee\u3002\u8fd9\u4e9b\u5747\u4e3a\u4fdd\u5bc6\u4fe1\u606f\uff0c\u4f7f\u5f97\u6295\u8d44\u8005\u53ef\u4ee5\u81ea\u884c\u51b3\u5b9a\u9002\u7528\u54ea\u79cd\u4f1a\u8ba1\u51c6\u5219\uff0c\u6bd4\u5982\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08International Financial Reporting Standards\uff0c\u7b80\u79f0IFRS\uff09\u6216\u4e2d\u56fd\u4f1a\u8ba1\u51c6\u5219\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: 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class=\"Body-body-Chi\" style=\"text-align: justify;\">\u6839\u636e\u5f00\u66fc\u7fa4\u5c9b\u6cd5\u5f8b\u7684\u89c4\u5b9a\uff0c\u5f00\u66fc\u7fa4\u5c9b\u4e0d\u5411\u8c41\u514d\u6709\u9650\u5408\u4f19\u4f01\u4e1a\u5f81\u6536\u4efb\u4f55\u4f01\u4e1a\u6240\u5f97\u7a0e\u6216\u8d44\u672c\u5229\u5f97\u7a0e\u3001\u9884\u63d0\u7a0e\u6216\u8fdb\u884c\u4efb\u4f55\u8d27\u5e01\u63a7\u5236\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u4e0e\u8c41\u514d\u516c\u53f8\u4e00\u6837\uff0c\u8c41\u514d\u6709\u9650\u5408\u4f19\u4f01\u4e1a\u4e0d\u9700\u8981\u5411\u5f00\u66fc\u7fa4\u5c9b\u7684\u4efb\u4f55\u76d1\u7ba1\u90e8\u95e8\u63d0\u4ea4\u4efb\u4f55\u8d22\u52a1\u62a5\u544a\u6216\u6309\u7167\u7279\u5b9a\u7684\u4f1a\u8ba1\u51c6\u5219\u5bf9\u8d26\u76ee\u8fdb\u884c\u5ba1\u8ba1\u3002<\/p>\n<p class=\"Body-Subhead-Gold-Chi\" style=\"text-align: justify;\"><strong>\u8c41\u514d\u4fe1\u6258<\/strong><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\uff0c\u6709\u4e9b\u6295\u8d44\u63a7\u80a1\u67b6\u6784\u6bd4\u8f83\u9002\u5408\u8fd0\u7528\u4fe1\u6258\u6a21\u5f0f\u8fdb\u884c\u5efa\u6784\u3002\u8fd9\u79cd\u4fe1\u6258\u67b6\u6784\u7684\u4e00\u79cd\u901a\u5e38\u4f7f\u7528\u65b9\u6cd5\u662f\uff0c\u5148\u5c06\u6295\u8d44\u57fa\u91d1\u8bbe\u4e3a\u201c\u5355\u4f4d\u4fe1\u6258\u201d\uff0c\u518d\u7531\u7ba1\u7406\u4eba\u7ba1\u7406\u6295\u8d44\u8005\u7684\u51fa\u8d44\u5e76\u4ee5\u5355\u4f4d\u5f62\u5f0f\u53d1\u552e\u3002\u4fe1\u6258\u8fd8\u5e38\u5e38\u4f5c\u4e3a\u9057\u4ea7\u8ba1\u5212\u7684\u4e00\u90e8\u5206\uff0c\u7528\u4e8e\u4ee3\u8868\u5bb6\u65cf\u8fdb\u884c\u7684\u6295\u8d44\u3002<\/p>\n<p class=\"Body-Subhead-Gold-Chi\" style=\"text-align: justify;\"><strong>\u603b\u7ed3<\/strong><\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\">\u4e3a\u4e86\u4f7f\u5f00\u66fc\u7fa4\u5c9b\u4fdd\u6301\u9886\u5148\u7684\u91d1\u878d\u4e2d\u5fc3\u5730\u4f4d\uff0c\u5f00\u66fc\u7fa4\u5c9b\u653f\u5e9c\u4ecd\u7136\u81f4\u529b\u4e8e\u4fdd\u8bc1\u4f7f\u6cd5\u5f8b\u6846\u67b6\u5c3d\u91cf\u7075\u6d3b\uff0c\u5141\u8bb8\u6709\u7ecf\u9a8c\u7684\u6295\u8d44\u8005\u6267\u884c\u5176\u6295\u8d44\u67b6\u6784\uff0c\u4ee5\u8fbe\u5230\u5176\u5546\u4e1a\u76ee\u6807\uff0c\u800c\u4e0d\u4f1a\u6709\u4e0d\u5fc5\u8981\u7684\u5408\u89c4\u8981\u6c42\u6216\u62ab\u9732\u89c4\u5b9a\u3002<\/p>\n<p class=\"Body-body-Chi\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>Marc Parrott \u662f\u8861\u529b\u65af\u5f8b\u5e08\u4e8b\u52a1\u6240\u9999\u6e2f\u529e\u516c\u5ba4\u7684\u987e\u95ee\u5f8b\u5e08\u3002\u5176\u8054\u7cfb\u65b9\u5f0f\u4e3a\uff1a\u7535\u8bdd+852 3195 7281\u6216\u7535\u90ae marc.parrott@harneys.com<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5f00\u66fc\u7fa4\u5c9b\u662f\u8457\u540d\u7684\u4e16\u754c\u7ea7\u91d1\u878d\u4e2d\u5fc3\uff0c\u4e00\u76f4\u662f\u79bb\u5cb8\u94f6\u884c\u3001\u6295\u8d44\u57fa\u91d1\u3001\u81ea\u8425\u4fdd\u9669\u548c\u7ed3\u6784\u5316\u91d1\u878d\u4e1a\u6240\u9752\u7750\u7684\u91cd\u8981\u6cd5\u57df\u3002\u540c\u65f6\uff0c\u5f00\u66fc\u7fa4<\/p>\n","protected":false},"author":16,"featured_media":26289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"","footnotes":""},"categories":[268,75,77],"tags":[4239,2061,2068,4316,2067],"class_list":["post-11679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-268","category-china-business-law-journal-zh-hans","category-four-seas-zh-hans","tag-marc-parrott","tag-2061","tag-2068","tag-4316","tag-2067"],"acf":[],"_links":{"self":[{"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/posts\/11679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/comments?post=11679"}],"version-history":[{"count":0,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/posts\/11679\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/media\/26289"}],"wp:attachment":[{"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/media?parent=11679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/categories?post=11679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/zh-hans\/wp-json\/wp\/v2\/tags?post=11679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}