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Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

File Type: pdf | Size: 753 KB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

ETS-FE_for presentation (for upload)

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20150528_ETSII_D

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ETS_Module D

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06p3

1 Paper 3 Measurement of coverage units under IFRS 17:B119 and the use of the non-distinct investment component vs. the expected service expenses as a basis to determine the benefits provided by an in ...

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06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

File Type: pdf | Size: 1 MB

21022

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

File Type: pdf | Size: 327 KB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2005-06-30

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ED-IFRS3

Release Date: 2005-06-30

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tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

File Type: pdf | Size: 48 MB

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

hkfrsperev

HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for Private Entities Private Entities Private EntitiesPrivate EntitiesPrivate Entities Private EntitiesPrivate Entities Private Entiti ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update200

i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

Release Date: 2015-07-16

File Type: pdf | Size: 20 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

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

Release Date: 2005-07-09

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ed-isa701_800

Release Date: 2005-07-09

File Type: pdf | Size: 486 KB

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

Release Date: 2010-01-20

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pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

Release Date: 2019-03-25

File Type: pdf | Size: 494 KB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

Release Date: 2017-01-09

File Type: pdf | Size: 6 MB

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Module B student notes ws 2(June 2012)

Module D (revised index and tables)_1

Module D (revised index and tables)

ETS-FE_for presentation (for upload)

20150528_ETSII_D

ETS_Module D

06p3

06p4

21022

update072

ED_IFRS3

ED-IFRS3

tk273

update219

hkfrsperev

update200

cef-fr-pptnotes

update245

ed-isa701_800

ed-isa701_800

update082

private-entities

pn810_2_16

update148

positionpaper2017

positionpaper4Jan17

Quality assurance department report 2020

273810

ed_pn8102t

Quality Assurance Report 2019