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invitation_to_comment_iaasb

2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...

Release Date: 2004-10-08

File Type: pdf | Size: 517 KB

invitation_to_comment_iaasb

Release Date: 2004-10-08

File Type: pdf | Size: 517 KB

dp_rate

Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...

Release Date: 2014-09-16

File Type: pdf | Size: 486 KB

hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module C 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

File Type: pdf | Size: 3 MB

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 2 MB

update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

Release Date: 2013-05-16

File Type: pdf | Size: 716 KB

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

Release Date: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

Release Date: 2005-11-02

File Type: pdf | Size: 1 MB

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

Module B 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 7 MB

Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

Release Date: 2015-03-20

File Type: pdf | Size: 8 MB

Module B (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

ed-isa_inter_std_audit

August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 510 ( ...

Release Date: 2007-08-15

File Type: pdf | Size: 2 MB

ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

Release Date: 2005-11-09

File Type: pdf | Size: 1 MB

exposure_draft

1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...

Release Date: 2004-05-06

File Type: pdf | Size: 601 KB

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

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

Release Date: 2002-05-10

File Type: pdf | Size: 1 MB

ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

File Type: pdf | Size: 1 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Release Date: 2015-03-20

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

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invitation_to_comment_iaasb

invitation_to_comment_iaasb

dp_rate

hkfrs17

Module C 6th Edition Learning Pack_Part 1

update247

Module B (5th edition)_Part 2

Module C (5th edition)_Part 2

HKFRS 17_2023

update159

bc_leases

DPMeasurement_full

DP-Measurement-FullVer

aatb6_2108

Module B 6th Edition Learning Pack_Part 1

Module B Corporate Financing_Part 1

Module B (5th edition)_Part 1

ed-isa_inter_std_audit

ed_IAASB_0602

ed_IAASB_clarity

ed_IAASB_clarity

ed_IAASB_0602

exposure_draft

update219

update076

02-imp-ed

ed__susec

Module D Taxation Part 1

Module B Corporate Financing_Part 2

Module D (5th edition)_Part 2