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ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

Release Date: 2019-03-25

File Type: pdf | Size: 139 KB

update056

Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...

Release Date: 2019-03-25

File Type: pdf | Size: 421 KB

1155O_DC order_ 20 Feb 2018_edited

, . , IN Tl-IE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO'*) and referred to the Disciplinary Committee under Section 330) of ...

Release Date: 2018-03-08

File Type: pdf | Size: 268 KB

DC order_0875_2Mar2018_edited

. IN THE MATTER OF A Complaint made under section 34(f AAA) of the Professional Accountants Ordinance ('PAO") BETWEEN The Register of the Hong Kong Institute of Certified Public Accountants M ...

Release Date: 2018-03-02

File Type: pdf | Size: 283 KB

DC order_1138P_edited

IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...

Release Date: 2017-09-28

File Type: pdf | Size: 455 KB

D-15-1018H_DC order

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

Release Date: 2016-08-22

File Type: pdf | Size: 364 KB

29_10_2013_Module A2_1

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Release Date: 2013-11-19

File Type: pdf | Size: 2 MB

ed_novation

Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...

Release Date: 2013-02-28

File Type: pdf | Size: 119 KB

ed_ias36

Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...

Release Date: 2013-01-18

File Type: pdf | Size: 143 KB

ed_transifrs10

December 2011 Transition Guidance Proposed amendments to IFRS 10 Exposure Draft ED/2011/7 Comments to be received by 21 March 2012Exposure Draft Transition Guidance (Proposed amendments to IFRS 10) Co ...

Release Date: 2011-12-20

File Type: pdf | Size: 170 KB

i2c-amortised-cost-n-impairment

9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

Release Date: 2009-11-10

File Type: pdf | Size: 447 KB

i2c-amortised-cost-n-impairment-v01

Release Date: 2009-11-09

File Type: pdf | Size: 416 KB

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