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update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

Release Date: 2019-03-25

File Type: pdf | Size: 855 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

Release Date: 2015-12-09

File Type: pdf | Size: 380 KB

25

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2014-10-28

File Type: pdf | Size: 472 KB

Module A_20140409

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Release Date: 2014-05-02

File Type: pdf | Size: 1 MB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

Release Date: 2010-12-08

File Type: pdf | Size: 395 KB

ED_CF

May 2008 EXPOSURE DRAFT OF An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision- ...

Release Date: 2008-06-02

File Type: pdf | Size: 638 KB

ED-CF

Release Date: 2008-06-02

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IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

Release Date: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

Release Date: 2008-05-29

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convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

File Type: pdf | Size: 1 MB

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

File Type: pdf | Size: 1 MB

ed_IAS32_IAS1

June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

ED-IAS32nIAS1

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

ed-isa700

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...

Release Date: 2004-01-09

File Type: pdf | Size: 362 KB

ed-isa700

Release Date: 2004-01-09

File Type: pdf | Size: 362 KB

IASB-ED05-bc

Basis for Conclusions on Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This Basis for Conclusions accompanies the propose ...

Release Date: 2003-07-04

File Type: pdf | Size: 264 KB

Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

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ed_pn8101t

Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...

File Type: pdf | Size: 505 KB

ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

File Type: pdf | Size: 428 KB

coena

Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...

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update147

i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...

Release Date: 2019-03-25

File Type: pdf | Size: 9 MB

Flyer_final_rv4_190828190154

Page 1 of 7 About the conference The granting of digital banking licences under the Banking Ordinance (Cap.155) by the Hong Kong Monetary Authority has been considered as a major milestone in strength ...

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Flyer_final_rv4_190829101014

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Flyer_final_rv4_190918094809

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update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 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

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

bc_ic

Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...

Release Date: 2013-06-20

File Type: pdf | Size: 609 KB

update078

i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...

Release Date: 2019-03-25

File Type: pdf | Size: 6 MB

update193

i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

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