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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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 17 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

Release Date: 2002-05-10

File Type: pdf | Size: 1 MB

ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

File Type: pdf | Size: 1 MB

hkfrs9_ha

Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update135

i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

Release Date: 2002-05-24

File Type: pdf | Size: 1 MB

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

Release Date: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

Release Date: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

Release Date: 2016-09-15

File Type: pdf | Size: 3 MB

bc_cf

Basis for Conclusions Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingBasis for Conclusions on the Exposure Draft Conceptual Fr ...

Release Date: 2015-05-27

File Type: pdf | Size: 529 KB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

invitation_to_comment_iaasb

2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...

Release Date: 2004-10-08

File Type: pdf | Size: 517 KB

invitation_to_comment_iaasb

Release Date: 2004-10-08

File Type: pdf | Size: 517 KB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

Release Date: 2018-02-13

File Type: pdf | Size: 2 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Release Date: 2015-03-20

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

Module C Business Assurance_Part 1

Qualification Programme Module C: Business Assurance F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance L E A R N I N G P A C Kii First edition 2010 Four ...

Release Date: 2015-03-20

File Type: pdf | Size: 9 MB

Module C (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

Module C 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

Release Date: 2005-11-09

File Type: pdf | Size: 1 MB

exposure_draft

1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...

Release Date: 2004-05-06

File Type: pdf | Size: 601 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

update156

i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

update231

1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...

File Type: pdf | Size: 7 MB

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apm_egmcl

311n18

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