Module B (5th edition)_Part 2
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HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
prefaceamended
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
update124
i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...
update110
i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
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 ...
IASB_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 ...
i2c_is600full
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
Module 4
Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...
01_01
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
p22
Preface to the Hong Kong Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIs ...
01prefaceamended
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
01_1old
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
01_01
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
Module 11_LP_Vol 2
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update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
bc_leases
Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
aatb6_2108
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021 This Technical B ...
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 ...
Module D 6th Edition Learning Pack_Part 2
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update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
update118
i Update No. 118 (Issued 6 July 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i to iv ...
update116
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
ed-isa_inter_std_audit
August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 510 ( ...
ED_IASB_SME
February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...
ED-IASB-SME
February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...
ED_IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...