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27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...
Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...
Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...
1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...
Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...
