Search Results

File Type: pdf | Size: 198 KB

s110324s

Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...

Release Date: 2011-02-08

Flyer_110124_rv

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...

Release Date: 2011-01-25

File Type: pdf | Size: 219 KB

december

1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

Release Date: 2011-01-12

File Type: pdf | Size: 110 KB

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

Release Date: 2011-01-04

File Type: pdf | Size: 176 KB

Flyer Form_101023_rv4

Flyer Form_101023_rv4 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

Release Date: 2010-10-21

File Type: pdf | Size: 267 KB

Flyer Form_101023_rv2_2

Flyer Form_101023_rv2_2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Release Date: 2010-09-21

File Type: pdf | Size: 266 KB

Flyer Form_101023_rv2_1

Flyer Form_101023_rv2_1 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Cl ...

Release Date: 2010-09-21

File Type: pdf | Size: 266 KB

Flyer Form_101023_rv2

Flyer Form_101023_rv2 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

Release Date: 2010-09-21

File Type: pdf | Size: 266 KB

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

Release Date: 2010-08-26

File Type: pdf | Size: 531 KB

f100902

Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB Member, Tatsumi Yamada As part of its ongoing contributions to the IASB's due process, ...

Release Date: 2010-08-24

File Type: pdf | Size: 597 KB

klfung-order

1 Proceedings No.: D-04-0583C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

Release Date: 2010-07-26

File Type: pdf | Size: 66 KB

insolvency-preparatory-ii

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...

Release Date: 2010-04-12

File Type: pdf | Size: 152 KB

budget2010_review

1 Budget forum 2010-11 on 24 February 2010 at the Institute's Training Centre Summary of discussion 1. In the budget day forum at the Institute, the discussion ranged over a wide area. In his pres ...

Release Date: 2010-03-17

File Type: pdf | Size: 85 KB

techwatch89_5-6

5 Issue 89 • March 2010 Hong Kong to introduce a flexible, cost effective corporate rescue framework to help companies facing temporary financial difficulties. Click for the press release and the full ...

Release Date: 2010-03-05

File Type: pdf | Size: 150 KB

w100423

Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...

Release Date: 2010-02-08

File Type: pdf | Size: 206 KB

w100227

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...

Release Date: 2010-01-14

pr-20091123e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2009 New category identifies high quality role models for medium and small-size listed ...

Release Date: 2009-11-26

File Type: pdf | Size: 65 KB

frscmm-sep

1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

Release Date: 2009-10-23

File Type: pdf | Size: 192 KB

S090724S

Solicitors’ Accounts Rules and PN840 Reporting Engagements Programme Code: Speakers Mr. Stephen Chan, Partner, BDO Limited Certified Public Accountants Mr. Chan is a fellow of HKICPA and the Institut ...

Release Date: 2009-06-23

File Type: pdf | Size: 269 KB

S090724S

Release Date: 2009-06-23

File Type: pdf | Size: 269 KB

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

Release Date: 2009-05-04

File Type: pdf | Size: 73 KB

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

Release Date: 2009-04-29

Sub-Staff_Guidance

Our Ref.: C/FRSC Sent by email (iasb@isab.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Request for views on Proposed FASB Amen ...

Release Date: 2009-04-27

File Type: pdf | Size: 42 KB

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

Release Date: 2009-03-17

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

Release Date: 2009-03-16

notes_CPD_briefing

1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...

Release Date: 2008-11-17

File Type: pdf | Size: 70 KB

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

Release Date: 2008-11-12

File Type: pdf | Size: 162 KB

0708

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 8 July 2008. Members of the Committee present ...

Release Date: 2008-09-03

File Type: pdf | Size: 59 KB

FRSCMS-Jul

Release Date: 2008-09-03

File Type: pdf | Size: 59 KB

Feb

-1 -Auditing and Assurance Standards Committee Meeting Summary – ruary 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 ruary 2008. Members present at the meeting were: Keith ...

Release Date: 2008-04-02

File Type: pdf | Size: 48 KB

Feb08

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2008 The Auditing and Assurance Standards Committee (Committee) met on 26 February 2008. Members present at the meeting were: ...

Release Date: 2008-04-02

File Type: pdf | Size: 48 KB

submissioned8

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 24 May 2006 Mr. Kil-woo Lee Project Manager, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. ...

Release Date: 2006-05-26

File Type: pdf | Size: 74 KB

TUE_Flyer_feb_060303c

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

Release Date: 2006-03-03

File Type: pdf | Size: 149 KB

Oct05

Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...

Release Date: 2005-12-06

File Type: pdf | Size: 45 KB

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

Release Date: 2005-03-18

File Type: pdf | Size: 357 KB

050401iig

Release Date: 2005-03-18

File Type: pdf | Size: 357 KB

050401iig

Release Date: 2005-03-18

File Type: pdf | Size: 357 KB

HKPoly U_30-Oct-02

Comments on Consultation Paper on a Proposed Framework for Differential Reporting Submitted by the Department of Accountancy of the The Hong Kong Polytechnic University The Consultation Paper sets out ...

Release Date: 2004-02-19

File Type: pdf | Size: 110 KB

ACCA 30-Aug-02

f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...

Release Date: 2002-10-30

File Type: pdf | Size: 2 MB

12-Append

AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...

Release Date: 2000-11-24

File Type: pdf | Size: 834 KB

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

File Type: pdf | Size: 26 KB

Circular_Golf Day in China_131123 (rv)

Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...

File Type: pdf | Size: 196 KB

Circular_golf class (March 2012)

Circular_golf class (March 2012) The Golf Interest Group will be having its training class at South China Association for classes held in March. There will be a beginner class, designed for novice pla ...

File Type: pdf | Size: 221 KB

kuoni_april

All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則： * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發， * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證，菁英郵輪公司及其特約 ...

File Type: pdf | Size: 271 KB

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

616th_210121

You don't have access right to view the details. Please login.

File Type: pdf | Size: 382 KB

Issue 35 - Compliance work for regulated entities

1 Issue 35 (June 2020) Dear members and member practices, Compliance work for regulated entities Practices might be engaged by regulated entities to issue a report on their compliance with relevant re ...

File Type: pdf | Size: 249 KB

592nd_190124

You don't have access right to view the details. Please login.

File Type: pdf | Size: 349 KB

ETS_Module B_final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 3 MB

375

1 Minutes of the 375th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 4 June 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Cert ...

File Type: pdf | Size: 75 KB

374

1 Minutes of the 374th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 19 March 2019 at 8:30 a.m. Board Room of the Hong Kong Institute of Ce ...

File Type: pdf | Size: 70 KB

candidate6

You don't have access right to view the details. Please login.

File Type: pdf | Size: 189 KB

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

PR_20191219_TC

1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分（香港，二零一九年十二月十九日）香港會計師公會轄下一紀律委員會，於二零一九年十一月四日就執業會計師陳美美小姐（會員編號：F05390）、執業會計師何耀恒先生（會員編號：A25768）及華融（香港）會計師事務所有限公司（「華融」；執業法團編號：M0331）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們予以譴 ...

File Type: pdf | Size: 475 KB

EC20220615251

1 Minutes of the 251st meeting of the Ethics Committee held on Wednesday, 15 June 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

File Type: pdf | Size: 359 KB

pdf_700260

Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...

File Type: pdf | Size: 373 KB

User Guide for the e-AGM Platform_Final

1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...

File Type: pdf | Size: 760 KB

User Guide for the e-AGM Platform_old

File Type: pdf | Size: 760 KB

EC20220915252

1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...

File Type: pdf | Size: 344 KB

cl_p2m3

1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...

File Type: pdf | Size: 139 KB

AASC20241015420

1 Minutes of the 420thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 15 October 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 117 KB

CL13_Boston

Boston Trust Walden Company, a Massachusetts Bank and Trust Company 1 Beacon Street, 34th Floor Boston, Massachusetts 02108 (617) 726-7250 www.bostontrustwalden.com October 24, 2024 Standard Setting D ...

File Type: pdf | Size: 81 KB

CL23_TRowe

October 25, 2024 Submitted by email Re: Hong Kong’s Institute of Certified Public Accountants Consultation regarding Exposure Drafts HKFRS S1 General Requirements for Disclosure of Sustainability-rela ...

File Type: pdf | Size: 167 KB

Board diversity research

The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...

Release Date: 2023-01-16

File Type: pdf | Size: 2 MB

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

File Type: pdf | Size: 280 KB

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

File Type: pdf | Size: 314 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

File Type: pdf | Size: 576 KB

2016chi

準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿，邀請公眾發表意見。我們對徵求意見稿的分析，顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外，財政部現正進行金融工具、租賃和保險合同的準則修訂工作，以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...

Release Date: 2016-06-06

File Type: pdf | Size: 454 KB

2015chi

準則趨同的更新文件（2015年5月7日）在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

Release Date: 2015-05-07

File Type: pdf | Size: 480 KB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

Release Date: 2014-08-20

File Type: pdf | Size: 181 KB

Status report 2013c

準則趨同的更新文件（2014年4月7日）在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

Release Date: 2014-04-23

File Type: pdf | Size: 475 KB

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

Release Date: 2010-01-20

File Type: pdf | Size: 116 KB

cap50a

Release Date: 2007-06-26

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 198 KB

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

Release Date: 2004-06-14

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

Release Date: 2003-07-04

File Type: pdf | Size: 128 KB

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

File Type: pdf | Size: 637 KB

update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

File Type: pdf | Size: 508 KB

update242

i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...

File Type: pdf | Size: 6 MB

Capstone_version 2_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 2 Capstone (Pilot Examination Paper – Version 2) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

26022

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...

File Type: pdf | Size: 527 KB

570ppt

Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...

File Type: pdf | Size: 2 MB

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update167

i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...

File Type: pdf | Size: 935 KB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

File Type: pdf | Size: 782 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...