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ed500

International Standard on Auditing Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft October 20 ...

File Type: pdf | Size: 841 KB

ED-Comparison-IASE-SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

Release Date: 2007-05-03

File Type: pdf | Size: 246 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

ED-FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

Mod_D_Part_II_Jun2017

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

Release Date: 2017-04-24

File Type: pdf | Size: 1 MB

Mod_D_Part_II_Jun2017

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File Type: pdf | Size: 1 MB

ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

Release Date: 2002-08-27

File Type: pdf | Size: 617 KB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

Release Date: 2013-10-28

File Type: pdf | Size: 3 MB

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

pr_cr

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Release Date: 2012-06-26

File Type: pdf | Size: 127 KB

2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

File Type: pdf | Size: 2 MB

overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

Release Date: 2017-08-02

File Type: pdf | Size: 1 MB

Reasons for Decision_1178F_31 Dec2019_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...

File Type: pdf | Size: 1 MB

hksa45015

Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010, August 2015, January 2016, June 2017, January 2019, December 20 ...

Release Date: 2019-03-25

File Type: pdf | Size: 185 KB

ED-ReqInfo

IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...

Release Date: 2009-06-25

File Type: pdf | Size: 45 KB

ED-AccountingGuideline

1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...

Release Date: 2005-03-30

File Type: pdf | Size: 219 KB

ssap29

SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...

Release Date: 2004-05-28

File Type: pdf | Size: 229 KB

IASB-ED05-ig

Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...

Release Date: 2003-07-04

File Type: pdf | Size: 231 KB

ed-insurance-contracts-basis

July 2010 Comments to be received by 30 November 2010 Insurance Contracts Basis for Conclusions Exposure Draft ED/2010/8Basis for Conclusions on Exposure Draft INSURANCE CONTRACTS Comments to be recei ...

Release Date: 2010-07-30

File Type: pdf | Size: 477 KB

hkfrs14

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...

Release Date: 2019-03-25

File Type: pdf | Size: 906 KB

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ccif

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ed-insurance-contracts-basis

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