ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ed-annual-improvement
June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...
ed-aip
August 2010 IFRS Foundation Comments to be received by 30 November 2010 The annual improvements process: Proposals to amend the Due Process Handbook for the IASBIFRS Foundation Consultation Document C ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
techwatch95
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 Financ ...
techwatch95
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 Financ ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
aasc-30-7th
1 za Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30 Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes ...
sub_comp
Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ED-IFRS6-IFRS1
Exposure Draft of Proposed AMENDMENTS TO IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES AND IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be receive ...
ed-amortised-cost-n-impairment
November 2009 Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010Exposure Draft FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT ...
December-Part3_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...
techwatch81
Issue 81 • July 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
development
Ethics Committee Due Process for the Development of Local Ethics Standards Formal Response s General Distributions Background paper points outline prepared by HKICPA Secretariat or outside contractor ...
ED-IAS37nIAS19
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...
update103
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
July 2016
*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...
HKFRS PS2_2023
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
ps22024
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...
nps224
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
ED-Derecognition
Exposure Draft ED/2009/3 March 2009 Derecognition Proposed amendments to IAS 39 and IFRS 7 Comments to be received by 31 July 2009Exposure Draft DERECOGNITION (proposed amendments to IAS 39 and IFRS 7 ...
Exam Technique Seminar_Module D_for student
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...