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3098sa300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

File Type: pdf | Size: 374 KB

Annual Report 2024

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Release Date: 2024-11-19

File Type: pdf | Size: 6 MB

pn810_2rev

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. All other changes are effective upon issue ...

Release Date: 2019-03-25

File Type: pdf | Size: 422 KB

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

Release Date: 2004-05-28

File Type: pdf | Size: 334 KB

pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

pn730rev

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* Effective upon issu ...

Release Date: 2019-03-25

File Type: pdf | Size: 259 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ETS-FE

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS-FE

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Release Date: 2019-01-10

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ETS-FE

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Release Date: 2018-10-10

File Type: pdf | Size: 1 MB

Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

Release Date: 2018-06-28

File Type: pdf | Size: 2 MB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

Release Date: 2015-06-18

File Type: pdf | Size: 181 KB

Sharing Forum_FE_0326

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Release Date: 2015-04-13

File Type: pdf | Size: 1 MB

INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

Release Date: 2015-02-26

File Type: pdf | Size: 153 KB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 2 MB

20121011_module_a_part1

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Release Date: 2012-10-10

File Type: pdf | Size: 1 MB

pr-20120822-en

1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...

Release Date: 2012-08-22

File Type: pdf | Size: 111 KB

i2ccoe_conflict

22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Release Date: 2011-12-22

File Type: pdf | Size: 555 KB

pr-20110518-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 3 June 2011) — A Disciplinary Comm ...

Release Date: 2011-06-03

File Type: pdf | Size: 109 KB

case-comp-omega-asia-bank

Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...

Release Date: 2010-08-20

File Type: pdf | Size: 406 KB

3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

Release Date: 2007-08-27

File Type: pdf | Size: 215 KB

JudgesReport2006

2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...

Release Date: 2006-11-27

File Type: pdf | Size: 868 KB

JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

Release Date: 2005-11-25

File Type: pdf | Size: 1 MB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

iag2

IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...

Release Date: 2004-05-28

File Type: pdf | Size: 180 KB

020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

Release Date: 2002-10-11

File Type: pdf | Size: 322 KB

MPS_Module A_part_1_(Delete P1-2)compressed

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MPS_Module+A_part_1_(Delete+P

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3098sa300

Annual Report 2024

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update053

ssap12

pn730

pn730rev

update062

ETS-FE

ETS-FE

ETS-FE

Best written report 2017

ed_ias19

Sharing Forum_FE_0326

INSOL International Member Association End of Year Report 2014

20121126_ModuleB_Essay

20121011_module_a_part1

pr-20120822-en

i2ccoe_conflict

pr-20110518-e

case-comp-omega-asia-bank

3_Student_training_records

JudgesReport2006

JudgesReport2005

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prelimannouncements

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020923standard

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