pr-20100924-e
1 To: Assignment/News/Business/Education Page Editor Hong Kong Institute of CPAs graduates another record number of accountancy candidates Nearly 1,900 are now eligible to continue to qualify as membe ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
ou-order
1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...
nov-issue-i
Photo: Reuters/OTHK [ 42 ] A Plus November 2009 PRC accounting 繼上期刊載內地上市公司2008年財務報告分析,以及從財務報告總體和AH股年報分析企業會計準則的執行情況後,今期將續刊從具體準則項目應用及單個上市公司分析準則的執行情況,並載述企業會計準則實施獲國內外廣泛認可的成果。( 三)從具體準則項目應用分析企業會計準則執行情況我們對3 ...
oct-issue-i
[ 50 ] A Plus October 2009PRC accounting2008年是我國上市公司全面執行企業會計準則的第二年,為了進一步研究企業會計準則執行情況,同時瞭解國際金融危機對我國經濟的影響,我們繼續採用「逐日盯市、逐戶分析」的工作方式,跟蹤分析了1,624家上市公司公開披露的2008年年度財務報告,經過幾個月的努力,完成了分析報告。本分析報告共分為六個部分,第一部分為上市公司2 ...
ED_IFRS_7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
ED-IFRS-7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
ED_IFRS_5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
ED-IFRS-5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
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29 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “ASSISTANCE OPTIONS TO NEW APPLICANTS AND SPONSORS IN CONNECTION WITH ...
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AUDIT SAMPLING AND OTHER MEANS OF TESTING 1 ED/HKSA 530 HONG KONG STANDARD ON AUDITING 530 AUDIT SAMPLING AND OTHER MEANS OF TESTING (Effective for audits of financial statements for periods beginning ...
hksa530
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D9
IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...
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ssap33
SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
ssap18
SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...
ssap15
SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
ssap05
SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...
211002
BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...
audite
A GUIDE FOR EFFECTIVE AUDIT COMMITTEES By The Audit Committee Guide Review Task Force of The HKSA Corporate Governance CommitteeHong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre, 89 ...
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Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...
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Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...