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20121206_ModuleC_Essay

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Release Date: 2012-12-18

File Type: pdf | Size: 3 MB

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

Release Date: 2009-07-14

File Type: pdf | Size: 391 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

Release Date: 2004-05-28

File Type: pdf | Size: 308 KB

update 254

i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...

File Type: pdf | Size: 1 MB

hkas27revised

Consolidated and Separate Financial Statements Hong Kong Accounting Standard 27 (Revised) HKAS 27 (Revised) Revised June 2011July 2012 Effective for annual periods beginning on or after 1 July 2009* * ...

Release Date: 2019-03-25

File Type: pdf | Size: 455 KB

dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

Release Date: 2011-09-09

File Type: pdf | Size: 6 MB

JudgesReport221124_Final

1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...

File Type: pdf | Size: 11 MB

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

Release Date: 2019-03-25

File Type: pdf | Size: 384 KB

hksa330cfd

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...

Release Date: 2019-03-25

File Type: pdf | Size: 236 KB

framework

Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...

Release Date: 2019-03-25

File Type: pdf | Size: 210 KB

hk(ifric)-int 17

Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...

Release Date: 2019-03-25

File Type: pdf | Size: 421 KB

hkas27_2011

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 617 KB

update133

i Update No. 133 (Issued 3 September 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised con ...

Release Date: 2019-03-25

File Type: pdf | Size: 744 KB

update128

i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...

Release Date: 2019-03-25

File Type: pdf | Size: 371 KB

Module C_Preseen_20182

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Release Date: 2018-07-31

File Type: pdf | Size: 912 KB

ETS_Module B

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Release Date: 2017-11-15

File Type: pdf | Size: 1 MB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2016-08-05

File Type: pdf | Size: 379 KB

order-20121026

1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

Release Date: 2015-07-03

File Type: pdf | Size: 150 KB

i2c_edab6

16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...

Release Date: 2015-01-16

File Type: pdf | Size: 287 KB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

Release Date: 2014-08-20

File Type: pdf | Size: 181 KB

Module A 20140520 handouts

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Release Date: 2014-05-21

File Type: pdf | Size: 944 KB

ip-regulatory-framework

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

Release Date: 2013-11-01

File Type: pdf | Size: 177 KB

ip-regulatory-framework_old

Release Date: 2013-10-28

File Type: pdf | Size: 222 KB

20130604_module_b_essay_1

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Release Date: 2013-06-04

File Type: pdf | Size: 534 KB

20130604_module_b_essay

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Release Date: 2013-06-04

File Type: pdf | Size: 534 KB

D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

P00 Module C Business Assurance pre-workshop materials LN 090712

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Release Date: 2012-09-25

File Type: pdf | Size: 1 MB

aossg

30 November 2011 Mr. Hans Hoogervorst Chairman of the International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans: Re: Agenda Consultation 2011 of the IASB The A ...

Release Date: 2011-11-30

File Type: pdf | Size: 1 MB

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20121206_ModuleC_Essay

ED-OtherAmend

ssap31

update 254

hkas27revised

dp-IIRC

JudgesReport221124_Final

hksa510cfd

hksa330cfd

framework

hk(ifric)-int 17

hkas27_2011

update133

update128

Module C_Preseen_20182

ETS_Module B

Module C Pre-seen 20162

order-20121026

i2c_edab6

ed_ias12

Module A 20140520 handouts

ip-regulatory-framework

ip-regulatory-framework_old

20130604_module_b_essay_1

20130604_module_b_essay

D-11-0542P

D-11-0542P_1

order-reasons-1008

P00 Module C Business Assurance pre-workshop materials LN 090712

aossg