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eframework_guide

Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...

Release Date: 2006-03-08

File Type: pdf | Size: 330 KB

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

File Type: pdf | Size: 3 MB

ED-IFRIC9nIFRIC16

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

Release Date: 2009-01-30

File Type: pdf | Size: 139 KB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

Release Date: 2004-06-14

File Type: pdf | Size: 241 KB

HKBN Handbill 20240930 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

File Type: pdf | Size: 1 MB

featuredbooks-feb

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Restructuring Books E-books E-journal ...

Release Date: 2013-02-04

File Type: pdf | Size: 439 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

pps

Invitation to Comment on IAASB Exposure Draft Proposed ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Presented by: Grace Lau HKICPA Standard Sett ...

File Type: pdf | Size: 1 MB

12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

File Type: pdf | Size: 930 KB

submission_050531

Our Ref.: C/FRSC By e-mail and by post 31 May 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...

Release Date: 2005-06-13

File Type: pdf | Size: 71 KB

AGM-48th_201210

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File Type: pdf | Size: 273 KB

2018_CaseQ_Chi_Level 2_final

香港會計師公會會計及商業管理個案比賽 201-19 (第二級別) 香港電視網絡有限公司（「香港電視」）及其附屬公司（以下簡稱為「集團」）目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商，香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來，香港電視於過去三年的發展迅速。香港電視的前身為城市電訊（香 ...

File Type: doc | Size: 299 KB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

Release Date: 2007-04-26

File Type: pdf | Size: 875 KB

24

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2013-10-09

File Type: pdf | Size: 464 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

File Type: pdf | Size: 101 KB

sas110

SAS 110 (February 02) 1 STATEMENT OF AUDITING STANDARDS 110 THE AUDITORS' RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statemen ...

Release Date: 2004-10-28

File Type: pdf | Size: 246 KB

hkfrspe

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

hksa610cfd_rev

Using the Work of Internal Auditors Conforming Amendments to Other HKSAs Hong Kong Standard on Auditing 610 (Revised) HKSA 610 (Revised) Revised July 2012, December 2012, May 2013 Effective for audits ...

Release Date: 2019-03-25

File Type: pdf | Size: 348 KB

08Report of the Council

Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...

Release Date: 2002-11-15

File Type: pdf | Size: 1 MB

hksa710cfd

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...

Release Date: 2019-03-25

File Type: pdf | Size: 274 KB

msrd

1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...

File Type: pdf | Size: 163 KB

hksa71015

Release Date: 2019-03-25

File Type: pdf | Size: 397 KB

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 1022 KB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

Release Date: 2015-03-16

File Type: pdf | Size: 6 MB

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

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eframework_guide

2ndar2018

ED-IFRIC9nIFRIC16

update129

HKAS40cl

HKBN Handbill 20240930 CHN

featuredbooks-feb

i2c_annual23

pps

12_Nov_13_Module D(Case)

submission_050531

AGM-48th_201210

2018_CaseQ_Chi_Level 2_final

Part1_I2C_IASB_Preliminary_views_Insurance

24

ssap31rm

sas110

hkfrspe

hksa610cfd_rev

08Report of the Council

hksa710cfd

msrd

hksa71015

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19 Pandemic Survey for PAIBs

COVID-19 Pandemic Survey for PAIBs

Module A Financial Reporting_Part 2

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_2