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Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

Release Date: 2007-10-10

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IASB_ED_Proposed_Improvement

Release Date: 2007-10-10

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i2c_is600full

4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...

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glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

Release Date: 2022-09-26

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hksa600cfd

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

Release Date: 2019-03-25

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glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

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MPS_Module A_Part 2

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Release Date: 2016-10-28

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Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

Release Date: 2010-12-02

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FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

Release Date: 2010-03-26

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HKICPA PEF Booklet(singlepages)_30_01_byVendor

HKICPA PEF Booklet(singlepages)_30_01_byVendor Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Expe ...

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ed_pn8101t

Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...

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ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

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Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

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Financial statements

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PEF Consultation Paper (Final) v 30-1-18

PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...

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hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

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Financial Statements

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Financial Statements

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ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

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pn870

Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...

Release Date: 2019-03-25

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Microsoft Word - RIF event _11.12.18_ flyer final

Microsoft Word - RIF event _11.12.18_ flyer final Personal Data : Crossing the Chasms of Expectations Programme code: SCPD18121101 About the topic Issues surrounding the Personal Data (Privacy) Ordina ...

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0531flyer

ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...

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Flyer_final_190923092011

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: A new era of Hong Kong’s insurance industry Speaker Mr Tony Chan Associate Director, Policy and Development Division Insurance Autho ...

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Flyer_final_extended deadline

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HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 397 KB

hk(ifric)-int 15

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 ...

Release Date: 2019-03-25

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update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

Release Date: 2019-03-25

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MPS_C_PartII

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Release Date: 2019-01-10

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MPS_C_PartII

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

Release Date: 2019-01-10

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Module B_Preseen_20182

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Release Date: 2018-08-02

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Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

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ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

Release Date: 2017-03-27

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Module A_Part 2

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Release Date: 2015-11-03

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pr-0703-ea-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...

Release Date: 2015-07-03

File Type: pdf | Size: 161 KB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

Release Date: 2015-05-13

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sat-meeting-notes-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2014-05-02

File Type: pdf | Size: 275 KB

ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

Release Date: 2014-03-25

File Type: pdf | Size: 195 KB

Module B Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2013-08-09

File Type: pdf | Size: 421 KB

20121016_ModuleD_PartI

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Release Date: 2012-10-15

File Type: pdf | Size: 741 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

Release Date: 2012-03-21

File Type: pdf | Size: 433 KB

ED-BasisConclusion

Basis for Conclusions Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Basis for Conclusions on Exposure Draft FINA ...

Release Date: 2009-07-14

File Type: pdf | Size: 211 KB

tb09

TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...

Release Date: 2009-04-30

File Type: pdf | Size: 122 KB

JudgesReport2008

2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...

Release Date: 2008-11-28

File Type: pdf | Size: 878 KB

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

Release Date: 2008-07-04

File Type: pdf | Size: 1 MB

ComparisonTable2007

Release Date: 2008-07-04

File Type: pdf | Size: 1 MB

JudgesReport2007

Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...

Release Date: 2007-11-23

File Type: pdf | Size: 803 KB

ssap25

SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...

Release Date: 2004-05-28

File Type: pdf | Size: 185 KB

glossary

General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...

Release Date: 2003-05-23

File Type: pdf | Size: 93 KB

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Financial Statements

Financial Statements

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