pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
update251
i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...
pn820_20
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...
ed_mc
IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...
Flashcard_Module D(5th edition)
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annual_report_2018_eng
Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...
ed_aasccode
Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...
bc_di
Comments to be received by 12 January 2022 Comment deadline changed from 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19 IFRS Stand ...
hkas12
HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
hkifricint 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...
HKAS 12_2023
HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...
82022
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...
AML Guidelines revisedfor Gazettal May 2023 Final_1
AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...
AML Guidelines revisedfor Gazettal May 2023 Final
AML Guidelines revisedfor Gazettal May 2023 Final Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 2 ...
pn820_20
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...
nas1224
HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...
HKAS 38_2023
Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
30926pn820
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...