The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute ...
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...
Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...
Form OML (Revised in Feb 2024) Page 1 To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Attn.: Membership & Admission Department Email : member@ ...
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Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...
Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...