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hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

Release Date: 2019-03-25

File Type: pdf | Size: 1000 KB

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

ed2

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...

Release Date: 2017-02-01

File Type: pdf | Size: 689 KB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

Release Date: 2014-05-21

File Type: pdf | Size: 742 KB

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

Release Date: 2007-12-11

File Type: pdf | Size: 24 MB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

Release Date: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

Release Date: 2005-10-14

File Type: pdf | Size: 861 KB

ed-isa260_isa600

4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...

Release Date: 2005-04-06

File Type: pdf | Size: 617 KB

ed-isa260_isa600

Release Date: 2005-04-06

File Type: pdf | Size: 617 KB

SME-FRS_CP-IIcl

Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...

Release Date: 2004-05-17

File Type: pdf | Size: 365 KB

update257

i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...

File Type: pdf | Size: 868 KB

bc_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Basis for Conclusions on [Draft] IFRS S2 Climate-related Disclosures Comments ...

File Type: pdf | Size: 323 KB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

sa50022

Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Hong Kong Stand Hong Kong StandHong Kong Stand Hon ...

File Type: pdf | Size: 389 KB

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

File Type: pdf | Size: 974 KB

342022

Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to ...

File Type: pdf | Size: 989 KB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 825 KB

File Type: pdf | Size: 200 KB

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