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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 ...

File Type: pdf | Size: 3 MB

update184

i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

Release Date: 2004-11-19

File Type: pdf | Size: 1 MB

4tc

Audit Issues Questions & Answers Posted October 2016December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporati ...

File Type: pdf | Size: 569 KB

bm1212

Audit Issues Questions & Answers Posted December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporations of Build ...

File Type: pdf | Size: 601 KB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

Release Date: 2013-07-18

File Type: pdf | Size: 18 MB

Module A 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 7 MB

Module A (5th edition)_Part 1

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File Type: pdf | Size: 9 MB

dsg1_1

IFRS 17 TRG: 26-27 September 2018 Summary of Agenda Papers Francesco Nagari, Deloitte Global IFRS Insurance Leader 17/09/2018HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA – IISGIISGIISGIISG 2018. F ...

Release Date: 2018-09-17

File Type: pdf | Size: 474 KB

hksir400

Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...

Release Date: 2019-03-25

File Type: pdf | Size: 796 KB

hksa30016

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

Release Date: 2019-03-25

File Type: pdf | Size: 372 KB

ed_ifrs15_2

Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...

Release Date: 2015-07-30

File Type: pdf | Size: 368 KB

ed_15cl

Release Date: 2015-07-30

File Type: pdf | Size: 368 KB

ISAB_DP_0919

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

Release Date: 2008-03-14

File Type: pdf | Size: 792 KB

ED-ISAB-RCIRFI

Release Date: 2008-03-14

File Type: pdf | Size: 792 KB

ed-reduce-complex

Release Date: 2008-03-14

File Type: pdf | Size: 792 KB

CP_DRule

DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...

Release Date: 2006-06-06

File Type: pdf | Size: 1 MB

revised_IFAC_Code

October 2004 Invitation to Comment Response Due Date 19 November 2004 IFAC Exposure Draft Proposed Revised Code of Ethics for Professional Accountants CONTENTS Hong Kong Institute of CPAs Invitation t ...

Release Date: 2004-10-13

File Type: pdf | Size: 703 KB

Certification authorities

Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...

Release Date: 2003-01-17

File Type: pdf | Size: 434 KB

code_of_ethics

To: HKSA members All other interested parties Exposure Draft of Proposed HKSA Code of Ethics Comments to be received by 15 December 2002 Issued by the Council, Hong Kong Society of Accountants The Hon ...

Release Date: 2002-11-05

File Type: pdf | Size: 709 KB

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