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update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

pr-20170110-en

1 Dear Assignment/News/Business Assignment Editor Hong Kong Institute of CPAs’ forward-looking budget proposals focus on enhancing the tax regime and keeping Hong Kong wealthy and healthy Tax policies ...

Release Date: 2017-01-10

File Type: pdf | Size: 223 KB

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

Release Date: 2015-11-16

File Type: pdf | Size: 890 KB

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

Release Date: 2004-05-28

File Type: pdf | Size: 383 KB

E&Y 30-Aug-02

E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...

File Type: pdf | Size: 7 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

1aatb1tc

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

File Type: pdf | Size: 832 KB

1aatb1212

File Type: pdf | Size: 826 KB

hkfrs11

Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

File Type: pdf | Size: 1 MB

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

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54022

Auditing Accounting Estimates and Related Disclosures Hong Kong Standard on Auditing 540 (Revised) HKSA 540 (Revised) Issued December 2018; revised January 2021, December 2021, May 2022, March 2023, J ...

File Type: pdf | Size: 565 KB

ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

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nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

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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

ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

Release Date: 2005-11-09

File Type: pdf | Size: 1 MB

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