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techwatch147

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Release Date: 2015-01-09

File Type: pdf | Size: 353 KB

ies8

Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...

Release Date: 2014-12-15

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2_12_2013_ModuleA_Essay

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Release Date: 2013-12-11

File Type: pdf | Size: 937 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

Release Date: 2013-08-14

File Type: pdf | Size: 219 KB

20130513_module_a_case

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Release Date: 2013-05-31

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snap_leases

Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...

Release Date: 2013-05-16

File Type: pdf | Size: 559 KB

techwatch109

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

Release Date: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch109

Release Date: 2011-11-08

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dp enhancing value

1 Sent electronically through email dorothyofori@ifac.org 20 September 2011 Our Ref.: C/AASC Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New Yo ...

Release Date: 2011-09-26

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techwatch104

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

Release Date: 2011-06-07

File Type: pdf | Size: 282 KB

ed-technical-info-p1

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations Comments to be received by 30 April ...

Release Date: 2011-01-17

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techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

Release Date: 2009-08-10

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techwatch46

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Release Date: 2006-08-03

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sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

Release Date: 2004-09-03

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HKAS30cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...

Release Date: 2004-06-14

File Type: pdf | Size: 140 KB

IES_7

Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...

Release Date: 2004-05-05

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IES_7_May04

Release Date: 2004-05-05

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290803b

Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...

Release Date: 2003-09-01

File Type: pdf | Size: 100 KB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

Release Date: 2002-03-12

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