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update184

i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

Release Date: 2019-03-25

File Type: pdf | Size: 17 MB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

Release Date: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

Release Date: 2019-03-25

File Type: pdf | Size: 628 KB

hk(ifric)-int 14

HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...

Release Date: 2019-03-25

File Type: pdf | Size: 522 KB

hkfrs14

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...

Release Date: 2019-03-25

File Type: pdf | Size: 906 KB

update138

i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...

Release Date: 2019-03-25

File Type: pdf | Size: 972 KB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

form-sdi-c

Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...

Release Date: 2014-04-28

File Type: pdf | Size: 371 KB

cg-guide-en

1 Assignment/News/Business Assignment Editor (For Immediate Release) Institute publishes A Guide on Better Corporate Governance Disclosure Expectation of continuous improvements in corporate governanc ...

Release Date: 2014-04-03

File Type: pdf | Size: 134 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

Release Date: 2010-07-30

File Type: pdf | Size: 415 KB

FASB_preliminary_views0508

NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...

Release Date: 2008-04-09

File Type: pdf | Size: 395 KB

FASB-Preliminary-Views

Release Date: 2008-04-09

File Type: pdf | Size: 395 KB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

Release Date: 2008-01-21

File Type: pdf | Size: 356 KB

ed_ISA_250_200_500

May 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 250 (Red ...

Release Date: 2007-05-18

File Type: pdf | Size: 1 MB

ed_ISA_250_200_500

Release Date: 2007-05-18

File Type: pdf | Size: 1 MB

ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

Release Date: 2002-12-05

File Type: pdf | Size: 461 KB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

ed_nas

International Ethics Standards Board for Accountants Proposed Revisions to the Non-Assurance Services Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The I ...

File Type: pdf | Size: 1 MB

bc_inc

IFRS Standards Exposure Draft ED/2019/4 Basis for Conclusions June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Basis for Conclusions on Exposure Draft Amendments to IFRS 17T ...

File Type: pdf | Size: 413 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

File Type: pdf | Size: 295 KB

HKFRS 14_2023

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...

File Type: pdf | Size: 1 MB

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

Release Date: 2019-03-25

File Type: pdf | Size: 946 KB

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update184

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update083

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