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sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

Release Date: 2005-06-30

File Type: pdf | Size: 93 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

ssap17

SSAP 17 (April 2001) 1 SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold ...

Release Date: 2004-05-28

File Type: pdf | Size: 230 KB

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 1 MB

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

File Type: pdf | Size: 349 KB

sub_bc20

Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...

File Type: pdf | Size: 575 KB

ec1dec18

Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...

File Type: pdf | Size: 376 KB

ETS_Module_D

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File Type: pdf | Size: 1 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 ...

File Type: pdf | Size: 6 MB

IAASB-Consultation-Strategy-2024-2027

International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

File Type: pdf | Size: 469 KB

13clr

Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...

File Type: pdf | Size: 488 KB

603cc

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) 1 March 2023 Circular on Reporting under Section 20 of the Product Eco-responsibili ...

File Type: pdf | Size: 404 KB

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

File Type: pdf | Size: 223 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update122

i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

Release Date: 2017-11-15

File Type: pdf | Size: 5 MB

ed-hedge-accounting-basic

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Basis for Conclusions and Illustrative Examples Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Basis for Conclusions an ...

Release Date: 2010-12-08

File Type: pdf | Size: 434 KB

ed_mc

IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...

File Type: pdf | Size: 652 KB

ed500

International Standard on Auditing Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft October 20 ...

File Type: pdf | Size: 841 KB

423410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012; revised March 2014, January 2019, September 2019, July 2020, Decemb ...

File Type: pdf | Size: 791 KB

30925pn6001

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...

File Type: pdf | Size: 537 KB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

Module C 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

Release Date: 2018-04-26

File Type: pdf | Size: 12 MB

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

hksre2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...

Release Date: 2019-03-25

File Type: pdf | Size: 407 KB

1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 456 KB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

Release Date: 2019-03-25

File Type: pdf | Size: 800 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

Release Date: 2019-03-25

File Type: pdf | Size: 623 KB

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