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2150

1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Release Date: 2014-09-30

File Type: pdf | Size: 161 KB

pr_marco

PRESS RELEASE 17 April 2014 IASB publishes Discussion Paper on accounting for macro hedging The International Accounting Standards Board (IASB) today published for public comment a Discussion Paper ex ...

Release Date: 2014-04-17

File Type: pdf | Size: 285 KB

tfp140212s

HKICPA seminar: Trusts Planning with U.S. Beneficiaries Programme Code: TFP140212S Topics include: Overview of US tax system Overview of offshore trust structure Classification of trust under US ta ...

Release Date: 2013-12-20

File Type: pdf | Size: 253 KB

brett-shadbolt

6/10/20131 2002-2012 Censere Group. All Rights Reserved 7th IFRS Regional Policy Forum Panel Session 5: Valuation for Financial Reporting Presented by Brett Shadbolt 2002-2012 Censere Group. All Rig ...

Release Date: 2013-06-10

File Type: pdf | Size: 787 KB

minutes205

1 Minutes of the 205th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 March 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

Release Date: 2013-05-28

File Type: pdf | Size: 157 KB

dec

1 Minutes of the 204th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

Release Date: 2013-03-25

File Type: pdf | Size: 168 KB

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Derivatives Securities Books E-books ...

Release Date: 2013-03-01

File Type: pdf | Size: 662 KB

Forensic_LN120731

Forensic Accountancy -2nd Edition The avenue to the unseen world of accountancy behind the numbers and flows of transactions.Enquiry: 852 2179 7888 sales.hk@lexisnexis.com Website: www.lexisnexis.com ...

Release Date: 2012-07-27

File Type: pdf | Size: 1 MB

pr-20120712-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs welcomes LegCo's decision not to include junior staff in scope of clause 399, while expressing disappointment that othe ...

Release Date: 2012-07-12

File Type: pdf | Size: 89 KB

A - Workshop Material

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...

Release Date: 2012-03-27

File Type: pdf | Size: 132 KB

Exposure Draft 2012

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2012 Invitation to Comment on IASB Exposure Draft of Sale or Contribution of As ...

Release Date: 2012-03-06

Module A Pre-Workshop Materials_2

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Release Date: 2011-09-27

File Type: pdf | Size: 102 KB

sub-policyholders-protection-fund

1 By e-mail and by post 29 June 2011 Our Ref.: C/RIFEC, M77995 Special Duties Division, Financial Services Branch Financial Services and the Treasury Bureau 18/F, Tower I, Admiralty Centre 18, Harcour ...

Release Date: 2011-07-05

File Type: pdf | Size: 193 KB

financial-crisis-test-case

Supporting organisation Host Supporting organisation Enforcing Directors' Duties: The Financial Crisis as a Test Case CPD point(s) : The HKICPA : 3 The HKICS : 3 The Law Society of Hong Kong : 3 T ...

Release Date: 2011-02-08

File Type: pdf | Size: 709 KB

fraa-12

1 Issue 12 (December 2010) Dear members, Statement of cash flows A statement of cash flows is required as part of a complete set of HKFRS financial statements. This alert summarizes common issues note ...

Release Date: 2010-12-30

File Type: pdf | Size: 86 KB

hkfrs-update-may

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...

Release Date: 2010-05-26

File Type: pdf | Size: 57 KB

shareholder

Supporting organisation Host Supporting organisation Shareholder Rights CPD Point(s): The HKICPA : 6 The HKICS : 6 The Law Society of HK : 6 Drawing on the collective expertise of an internationally r ...

Release Date: 2010-02-10

File Type: pdf | Size: 178 KB

w100318s

Credit Analysis for SMEs Case Study Workshop (Part 2) (re-run) Programme Code: W100318S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with ab ...

Release Date: 2010-01-22

File Type: pdf | Size: 154 KB

wallace-eng

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 31 December 2009) A Disciplinary ...

Release Date: 2009-12-30

File Type: pdf | Size: 27 KB

pr-20091231e

Release Date: 2009-12-30

File Type: pdf | Size: 27 KB

course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

Release Date: 2009-11-20

File Type: pdf | Size: 197 KB

group-2009-2010-v2

-1 -R_10/2009 Group Insurance Programmes for Member Practices 2009/2010 The insurance programmes for member practices which are renewable on 30 September each year offer member practices the most comp ...

Release Date: 2009-11-02

File Type: pdf | Size: 131 KB

group-2009-2010

Release Date: 2009-09-28

File Type: pdf | Size: 131 KB

sept09_news

September 2009 A Plus [ 11 ]Photo: Reuters/OTHKHKEx plans to allow mainland-audited statements Stock exchange chief says move is part of international accounting convergenceBy Reggie Rathour and Naom ...

Release Date: 2009-09-22

File Type: pdf | Size: 156 KB

Sept09_News 5

Release Date: 2009-09-22

File Type: pdf | Size: 156 KB

sept09_news

Release Date: 2009-09-22

File Type: pdf | Size: 156 KB

I2C-RevenueRecognition

19 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON REVENUE RECOGNITION IN CONTRACTS WITH ...

Release Date: 2009-01-19

File Type: pdf | Size: 43 KB

HKFRS_forum_2007_summary

Extract from TechWatch Issue 52 (January 2007) 8. IASB/FASB Roundtables on Measurement and HKFRSs/IFRSs Forum IASB/FASB Roundtables Two IASB/FASB Roundtables were held on 16 and 17 January 2007 in Hon ...

Release Date: 2007-07-19

File Type: pdf | Size: 194 KB

HKFRS-forum-2007-summary

Release Date: 2007-07-19

File Type: pdf | Size: 194 KB

070329e

1 Dear Assignment/News/Business Editor, Keep GST on the Table, says Hong Kong Institute of CPAs Other options are worth considering (HONG KONG, 29 March 2007) – The Hong Kong Institute of CPAs says th ...

Release Date: 2007-03-29

File Type: pdf | Size: 80 KB

PRonDPMeasurement

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...

Release Date: 2005-11-16

File Type: pdf | Size: 52 KB

PR-MeasureRecog

Release Date: 2005-11-16

File Type: pdf | Size: 52 KB

REDA 6-Sep-04

\.?ERSA SSOC'h L il ft .. a , 'f . --'-d,o... ;'fJ ,: " : .:: I :; , i'I: .jl'ii THE REAL ESTATE DEVELOPERS ASSOCIATION OF HONG KONG \'-1it:pJl.mt:p-tfLJI*ti: ...

Release Date: 2004-10-11

File Type: pdf | Size: 288 KB

070404e

-1 -Dear News/Business Editor, 7 April 2004 HKSA Announces Release of Important New Hong Kong Accounting Standards (HKAS) The Hong Kong Society of Accountants (Society) has made an important step towa ...

Release Date: 2004-04-07

File Type: pdf | Size: 117 KB

Au Yuet Shan 26-Jun-02

Summar of comments re uested in the F ASC's Invitation to Comment ; \'\ Paragraph numbers correspond to those appearing in the FASC's Invitation to Comment. f lIAS I, Presentation of Fina ...

Release Date: 2002-09-09

File Type: pdf | Size: 1 MB

IAS_COMMENT

Summaryo f commentsr equestedin the FA SC's Invitation to Commen! Paragrapnhu mbersc orrespondto thosea ppearingin the FASC'sI nvitationt o Comment. Aaree Disaaree Comment IAS 1, Presentationo ...

Release Date: 2002-09-03

File Type: pdf | Size: 358 KB

ssap27q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 27, Accounting for Group Reconstructions Page 1 of 2 SSAP 27, Accounting for Group Reconstruction ...

File Type: pdf | Size: 14 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

File Type: pdf | Size: 125 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2012 Session The following is a list of examinable sta ...

File Type: pdf | Size: 128 KB

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...

File Type: pdf | Size: 131 KB

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

File Type: pdf | Size: 125 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...

File Type: pdf | Size: 136 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2013 (Final)_1

Mod A-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is ...

File Type: pdf | Size: 91 KB

Mod A-ACC-STD_Dec 2014 (Final)

Mod A-ACC-STD_Dec 2014 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2014 Session and June 2015 Session The following is a ...

File Type: pdf | Size: 90 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and J ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following ...

File Type: pdf | Size: 91 KB

Mod A-ACC-STD_Dec 2014 (Final)_pdf

Mod A-ACC-STD_Dec 2014 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2014 Session and June 2015 Session The following i ...

File Type: pdf | Size: 90 KB

Mod A-ACC-STD_Jun 2013 (Final)

Mod A-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /interpr ...

File Type: pdf | Size: 89 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2013 (Final)

Mod A-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is a ...

File Type: pdf | Size: 91 KB

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session ...

File Type: pdf | Size: 125 KB

Mod A-ACC-STD_Jun 2013 (Final)_pdf

Mod A-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /int ...

File Type: pdf | Size: 89 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...

File Type: pdf | Size: 136 KB

B - ws 1 session 4 (20111)

B - ws 1 session 4 (20111) Corporate Financing 18 Workshop 1 Session 4 Pre-workshop exercise 3 (Management Reporting) You may wish to refer to the case study, which shows the typical annual expenditur ...

File Type: pdf | Size: 48 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

PR_FSP

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...

File Type: pdf | Size: 230 KB

PR-FSP

File Type: pdf | Size: 230 KB

0217

1 From: Tan, Jason Sent: Monday, July 22, 2019 10:43 AM To: P.T. Comment Letter Cc: Hoke, Heather ; Lau, Winnie Subject: COMMENT ON IASB EXPOSURE DRAFT -IFRS 17 Dear Sir /Mdm Please find below Liberty ...

File Type: pdf | Size: 911 KB

Sep 2019

Auditors need to be mindful of the relevant implications arising from audits of nongovernmental organizations, particularly charitable institutions, whose governance structures and day-to-day operatio ...

File Type: pdf | Size: 48 KB

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

File Type: pdf | Size: 236 KB

ig_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Illustrative Guidance on [Draft] IFRS S2 Climate-related Disclosures Comments ...

File Type: pdf | Size: 154 KB

CL537

Annex 1 HKAB’s Comments on IASB Exposure Draft ED/2018/2 Onerous Contracts -Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) Seq. Relevant Extracts HKAB Comments Question 1 The Board prop ...

File Type: pdf | Size: 266 KB

PR_20190801_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 2 August 2019) A Disciplinary ...

File Type: pdf | Size: 215 KB

AASC20240423

1 Minutes of the 416thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 23 April 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 329 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

update139

i Update No. 139 (Issued 26 February 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard th ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

Module A 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 7 MB

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

Release Date: 2007-12-11

File Type: pdf | Size: 24 MB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

Release Date: 2019-03-25

File Type: pdf | Size: 549 KB

pn900rev16

File Type: pdf | Size: 549 KB

update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

File Type: pdf | Size: 586 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

Module B_Preseen_20172

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Release Date: 2017-06-23

File Type: pdf | Size: 1 MB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

Release Date: 2015-09-10

File Type: pdf | Size: 278 KB

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

Release Date: 2014-11-12

File Type: pdf | Size: 1 MB

Module B

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: 2014-02-11

File Type: pdf | Size: 419 KB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

Release Date: 2013-10-28

File Type: pdf | Size: 3 MB

Module B

Release Date: 2013-02-15

File Type: pdf | Size: 383 KB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

Release Date: 2012-10-22

File Type: pdf | Size: 3 MB

ed_traded

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Trade Related Property DISCUSSION PAPER Comments on this Discussion Paper are invited before 31 October 2012. All replies may be put on publi ...

Release Date: 2012-07-31

File Type: pdf | Size: 172 KB

B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

Release Date: 2012-03-27

File Type: pdf | Size: 289 KB

cbt

Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...

Release Date: 2012-03-22

File Type: pdf | Size: 2 MB

ed-ivsc-info-pii

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Proposed Technical Information Paper 2 Depreciated Replacement Cost Comments to be received by 31 May 2011 February 20111 • Exposure Draft Tech ...

Release Date: 2011-02-15

File Type: pdf | Size: 541 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

Release Date: 2010-12-02

File Type: pdf | Size: 341 KB

sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

Release Date: 2005-06-30

File Type: pdf | Size: 75 KB

HKAS31cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...

Release Date: 2004-06-14

File Type: pdf | Size: 165 KB

File Type: pdf | Size: 1 MB

ETS_Module A_final

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

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2150

pr_marco

tfp140212s

brett-shadbolt

minutes205

dec

featuredbooks-mar

Forensic_LN120731

pr-20120712-en

A - Workshop Material

Exposure Draft 2012

Module A Pre-Workshop Materials_2

sub-policyholders-protection-fund

financial-crisis-test-case

fraa-12

hkfrs-update-may

shareholder

w100318s

wallace-eng

pr-20091231e

course1

group-2009-2010-v2

group-2009-2010

sept09_news

Sept09_News 5

sept09_news

I2C-RevenueRecognition

I2C-RevenueRecognition

acc_I2C-RevenueRecognition

I2C-RevenueRecognition

HKFRS_forum_2007_summary

HKFRS-forum-2007-summary

070329e

PRonDPMeasurement

PR-MeasureRecog

REDA 6-Sep-04

070404e

Au Yuet Shan 26-Jun-02

IAS_COMMENT

ssap27q&a

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2013 (Final)_1

Mod A-ACC-STD_Dec 2014 (Final)

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf

Mod A-ACC-STD_Dec 2013 (Final)_1_pdf

Mod A-ACC-STD_Dec 2014 (Final)_pdf

Mod A-ACC-STD_Jun 2013 (Final)

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2013 (Final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf

Mod A-ACC-STD_Jun 2013 (Final)_pdf

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf

B - ws 1 session 4 (20111)

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

PR_FSP

PR-FSP

0217

Sep 2019

Mod A_ACC_STD_Dec19_Jun20_final

ig_s2

CL537

PR_20190801_EN

AASC20240423

ED-Proposed-Improvement

IASB_ED_Proposed_Improvement

update139

Module A 6th Edition Learning Pack_Part 1

Annual_report_eng

update245