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nas0124

Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...

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hkfrs15

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...

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HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 2 MB

4tc

Audit Issues Questions & Answers Posted October 2016December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporati ...

File Type: pdf | Size: 569 KB

bm1212

Audit Issues Questions & Answers Posted December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporations of Build ...

File Type: pdf | Size: 601 KB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Release Date: 2013-09-02

File Type: pdf | Size: 894 KB

ed_ic

Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsInsurance Contracts Comments to be received by 25 October 2 ...

Release Date: 2013-06-20

File Type: pdf | Size: 321 KB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

Release Date: 2006-11-29

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DP-FairValueMeasurements-PII

Release Date: 2006-11-29

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ED2_Basic

Basis for Conclusions on Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF ...

Release Date: 2002-10-21

File Type: pdf | Size: 498 KB

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

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update269 re

1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

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Flashcard_Module D(5th edition)

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framework18

Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...

Release Date: 2019-03-25

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update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

Release Date: 2019-03-25

File Type: pdf | Size: 8 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hksqm2

Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...

File Type: pdf | Size: 437 KB

73022

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015; revised March 2017, December 2020, December 2021, May ...

File Type: pdf | Size: 566 KB

3092hksqm2

File Type: pdf | Size: 437 KB

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

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

hksa33016

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, January 2016, June 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 514 KB

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

Release Date: 2004-11-19

File Type: pdf | Size: 1 MB

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