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ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

Release Date: 2013-08-20

File Type: pdf | Size: 1 MB

Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

Release Date: 2013-03-07

File Type: pdf | Size: 630 KB

update268

i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

File Type: pdf | Size: 1 MB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

File Type: pdf | Size: 2 MB

smefrf1221

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...

File Type: pdf | Size: 1 MB

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

update156

i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

update106

i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

Module B 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 7 MB

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

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 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

Module B 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

Release Date: 2015-03-16

File Type: pdf | Size: 6 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

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ed_sme13

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update268

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Module B 6th Edition Learning Pack_Part 1

cef-fr-handout

update087

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hkfrsperev

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