Engagements to Review Historical Financial Statements Hong Kong Standard on Review Engagements 2400 (Revised) HKSRE 2400 (Revised) Issued December 2012; revised January 2019, September 2019, July 2020 ...
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...
HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...
International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...
i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...
Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...
International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...
1 Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP& ...
Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...
i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...
