2 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases HK Interpretation 4 HK Interpretation 4 Issued May 2005Revised December 2009 Effective on 24 May 2005LEASES – D ...
Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...
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Update No. 11 (Issued February 2005) Document Reference and Title Instructions Explanations 1. VOLUME II1. II CONTENTS PAGES Contents of Volume IIReplace contents pages 1 to 7 with revised contents pa ...
China Desk Free Information Service China Desk service is provided by Mainland China Development team of of Hong Kong Institute of Certified Public Accountants. Since the signing of the Closer Economi ...
P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
29 November 2010 Our Ref.: C/FRSC Dear Sir/Madam, Exposure Draft of Hong Kong Interpretation 5 "Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains ...
2012年10月15日星期一关键字会计司当前位置： 首页政务信息工作通知关于适当简化港澳会计师事务所来内地临时执行审计业务申请材料的通知财会[2012]16号各省、自治区、直辖市财政厅（局）、深圳市财政委员会，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处： 根据《内地与香港关于建立更紧密经贸关系的安排〉补充协议九》和《内地与澳门关于建立更紧密经贸关系的安排〉补充协议九》的规定，现对适 ...
1 SEMINAR ON THE "CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS" The Exchange and the SFC jointly issued a consultation paper on the regulation of spons ...
可擴展商業報告語言在中國的推廣應用（ 第二部份） Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part two) 財政部企業司司長劉玉廷繼上期刊載關於X B R L 的背景、益處及推廣應用X B R L 的主要環節後，今期續刊其他方面的分析。各監管部門參與配合制定 ...
Expiry date: 30 Sep 2024 Offer Join InsureMyTesla Insurance Program Order Model Y Rear-Wheel Drive to enjoy extra HK30,000 credits and priority delivery Order Model Y Long Range or Performance to enj ...
Government Assistance — No Specific Relation to Operating Activities HK(SIC)-Int 10 Revised August 2010September 2022 Hong Kong (SIC) Interpretation 10 GOVERNMENT ASSISTANCE — NO SPECIFIC RELATION TO ...
Jointly Controlled Entities — Non-Monetary Contributions by Venturers HK(SIC)-Int 13 Revised August 2010June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Inte ...
Consolidation — Special Purpose Entities HK(SIC)-Int 12 Issued March 2004Revised June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 12 This HK(S ...
IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...
HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...
Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...
Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...
Stripping Costs in the Production Phase of a Surface Mine HK (IFRIC) Interpretation 20 HK(IFRIC)-Int 20 Revised August 2020 September 2022 STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE Co ...
Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...
