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ed_sme0919

30 September 2019 Exposure Draft Response Due Date 31 January 2020 Exposure Draft Proposed Amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standar ...

File Type: pdf | Size: 150 KB

FE (Jun 16) Paper I_Question

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File Type: pdf | Size: 256 KB

Panelists_Report_Module_B_(Dec_14)_Final

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File Type: pdf | Size: 225 KB

alert33a

1 Issue 33 (March 2020) Dear members, Financial reporting implications of coronavirus The current outbreak of coronavirus (COVID-19) has significantly affected entities and economic activity in Hong K ...

File Type: pdf | Size: 222 KB

edu_smecovid

Page 1 of 4 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 154 KB

626th_211019

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File Type: pdf | Size: 403 KB

ed_cf

Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingExposure Draft Conceptual Framework for Financial Reporting Comments to be rece ...

Release Date: 2015-05-27

File Type: pdf | Size: 401 KB

update051

Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

Release Date: 2007-02-05

File Type: pdf | Size: 794 KB

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

Release Date: 2019-03-25

File Type: pdf | Size: 250 KB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

Release Date: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

Release Date: 2003-06-06

File Type: pdf | Size: 130 KB

update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB