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framework18

Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 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

frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

Release Date: 2012-07-27

File Type: pdf | Size: 11 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 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

apm_egmcl

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File Type: pdf | Size: 3 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 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

fas2020e

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

File Type: pdf | Size: 728 KB

FASeng

File Type: pdf | Size: 316 KB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

Release Date: 2014-03-05

File Type: pdf | Size: 1 MB

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framework18

update218

update116

cef-fr-handout

frs-refresher-course

Module D Taxation Part 2

Module C Business Assurance_Part 2

Module B Corporate Financing_Part 2

apm_egmcl

Module D (5th edition)_Part 3

ed__susec

fas2020e

FASeng

sme-frf&sme-frs_re

smefrf2019

hkfrs10

update227

update177

update141

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