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ED-IAS32-Classificationrights

August 2009 Exposure Draft ED/2009/9 Classifi cation of Rights Issues Proposed amendment to IAS 32 Comments to be received by 7 September 2009Exposure Draft CLASSIFICATION OF RIGHTS ISSUES (proposed a ...

Release Date: 2009-08-06

File Type: pdf | Size: 145 KB

ED-IFRIC14

Exposure Draft ED/2009/4 May 2009 Prepayments of a Minimum Funding Requirement Proposed amendments to IFRIC 14 Comments to be received by 27 July 2009Exposure Draft PREPAYMENTS OF A MINIMUM FUNDING RE ...

Release Date: 2009-05-26

File Type: pdf | Size: 142 KB

ED_IFRS_1

September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...

Release Date: 2008-09-24

File Type: pdf | Size: 434 KB

ED-IFRS-1

Release Date: 2008-09-24

File Type: pdf | Size: 434 KB

ED-ED9-IASB-bc

September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...

Release Date: 2007-08-31

File Type: pdf | Size: 299 KB

EDAmendmentsIFRS2

February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...

Release Date: 2006-01-26

File Type: pdf | Size: 354 KB

ED-IFRS2

Release Date: 2006-01-26

File Type: pdf | Size: 354 KB

10_352_questionnairefinalrev

30 Cannon Street, London EC4M 6XH, England International Phone: 44 (20) 7246 6410, Fax: 44 (20) 7246 6411 Accounting Standards Email: iasb@iasb.org Website: http://www.iasb.org Board Staff Questionnai ...

Release Date: 2005-06-07

File Type: pdf | Size: 177 KB

D15

IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...

Release Date: 2005-03-22

File Type: pdf | Size: 81 KB

IAASB_ED_QC

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 8 October 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...

Release Date: 2003-10-10

File Type: pdf | Size: 69 KB

iin0204

APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...

Release Date: 2002-04-24

File Type: pdf | Size: 1 MB

06p5

1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...

File Type: pdf | Size: 866 KB

paper3

1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...

File Type: pdf | Size: 246 KB

ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

File Type: pdf | Size: 903 KB

08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

File Type: pdf | Size: 431 KB

update243

i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...

File Type: pdf | Size: 298 KB

DC order_1182F_Redacted

IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

File Type: pdf | Size: 480 KB

D-17-1249F_DC order_ 6 Mar 2019_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...

File Type: pdf | Size: 409 KB

adm1_2023

Amendments to HKAS 1 Revised August December 2022 Effective for annual periods beginning on or after 1 January 2023 2024* Classification of Liabilities as Current or Non-current Amendments to HKAS 1 * ...

File Type: pdf | Size: 379 KB

snap_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...

File Type: pdf | Size: 378 KB

hkfrspe

Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

techwatch64

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

Release Date: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

Release Date: 2008-02-01

File Type: pdf | Size: 320 KB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

Release Date: 2007-10-10

File Type: pdf | Size: 861 KB

IASB_ED_Proposed_Improvement

Release Date: 2007-10-10

File Type: pdf | Size: 861 KB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

Release Date: 2019-03-25

File Type: pdf | Size: 314 KB

ed_ias8

IFRS Standards Exposure Draft ED/2018/1 March 2018 Comments to be received by 27 July 2018 Accounting Policy Changes Proposed amendments to IAS 8Accounting Policy Changes (Proposed amendments to IAS 8 ...

Release Date: 2018-03-26

File Type: pdf | Size: 226 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

Release Date: 2015-08-12

File Type: pdf | Size: 398 KB

Module C Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2014-08-07

File Type: pdf | Size: 1 MB

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ED-IAS32-Classificationrights

ED-IFRIC14

ED_IFRS_1

ED-IFRS-1

ED-ED9-IASB-bc

EDAmendmentsIFRS2

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10_352_questionnairefinalrev

D15

IAASB_ED_QC

iin0204

06p5

paper3

ed_ag520

08irbrp2

update243

DC order_1182F_Redacted

D-17-1249F_DC order_ 6 Mar 2019_edited

adm1_2023

snap_fi23

hkfrspe

techwatch64

techwatch64

ED-Proposed-Improvement

IASB_ED_Proposed_Improvement

Module C (5th edition)_Part 2

hkas28

ed_ias8

ed_reqview

Module C Dec 2014