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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

Release Date: 2019-03-25

File Type: pdf | Size: 245 KB

1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

Release Date: 2019-03-25

File Type: pdf | Size: 87 KB

CIMA

Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...

Release Date: 2009-03-31

File Type: pdf | Size: 53 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

Release Date: 2008-09-29

File Type: pdf | Size: 116 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

Release Date: 2007-06-12

File Type: pdf | Size: 86 KB

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

Release Date: 2005-06-30

File Type: pdf | Size: 93 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

sub_17amd

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 September 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary ...

File Type: pdf | Size: 261 KB

Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

File Type: pdf | Size: 575 KB

1102schOct22

1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...

File Type: pdf | Size: 231 KB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

Release Date: 2019-03-25

File Type: pdf | Size: 389 KB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

Release Date: 2019-03-25

File Type: pdf | Size: 286 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

Release Date: 2019-03-25

File Type: pdf | Size: 661 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

Release Date: 2019-03-25

File Type: pdf | Size: 623 KB

MPS_A_PartII

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: 2018-04-19

File Type: pdf | Size: 4 MB

MPS_A_PartII

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Release Date: 2018-04-19

File Type: pdf | Size: 4 MB

Module_Bfinalized_18_Oct_2013

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Release Date: 2013-11-12

File Type: pdf | Size: 2 MB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

Release Date: 2011-11-14

File Type: pdf | Size: 277 KB

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

Release Date: 2002-10-30

File Type: pdf | Size: 760 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

File Type: pdf | Size: 297 KB

MPS_C_PartI

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartI

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 sho ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

Disclaimer 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 pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 1 MB

DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

Release Date: 2017-07-14

File Type: pdf | Size: 442 KB

Exam Technique Seminar_Module B

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Release Date: 2015-11-04

File Type: pdf | Size: 1013 KB

20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

Release Date: 2015-05-04

File Type: pdf | Size: 944 KB

2_12_2013_ModuleA_Essay

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Release Date: 2013-12-11

File Type: pdf | Size: 937 KB

D-09-0426O

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

Release Date: 2013-02-08

File Type: pdf | Size: 480 KB

order-reasons-0926

Release Date: 2013-02-08

File Type: pdf | Size: 480 KB

order-danvil

Release Date: 2012-10-19

File Type: pdf | Size: 517 KB

esg-reporting-guidelines

11 April 2012 By email to : response@hkex.com.hk Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre, 1 Harbour View Street, Centr ...

Release Date: 2012-04-13

File Type: pdf | Size: 395 KB

HKEx_esg_questionnaire

1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...

Release Date: 2012-04-11

File Type: pdf | Size: 235 KB

consultpaper

(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

Release Date: 2009-12-10

File Type: pdf | Size: 129 KB

part_3_4

PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...

Release Date: 2009-04-30

File Type: pdf | Size: 40 KB

DP_RCofFIsSubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

Release Date: 2008-09-24

File Type: pdf | Size: 120 KB

psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

Release Date: 2008-03-18

File Type: pdf | Size: 170 KB

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

Release Date: 2004-10-28

File Type: pdf | Size: 158 KB

ssap24

SSAP 24 (April 1999) 1 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES (Issued April 1999) The standards, which have been set in bold italic type, should ...

Release Date: 2004-05-28

File Type: pdf | Size: 150 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

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

Release Date: 2001-05-07

File Type: pdf | Size: 50 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

Release Date: 2001-05-07

File Type: pdf | Size: 50 KB

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ag7

1_102(sch)

CIMA

ag7

finalreport

sas421

hksa545

hksa545

sub_17amd

Update 278

1102schOct22

hkas17

ab3

update207

update182

MPS_A_PartII

MPS_A_PartII

Module_Bfinalized_18_Oct_2013

eg-revenue

PWC 10-Sep-02

ed_bcdgi

MPS_C_PartI

MPS_C_PartI

ETS_Module A_final

ETS_Module A_final

MPS_C_PartI

DC order_1121H_9June2017_edited

Exam Technique Seminar_Module B

20150430_MPSII_C

2_12_2013_ModuleA_Essay

D-09-0426O

order-reasons-0926

order-danvil

esg-reporting-guidelines

HKEx_esg_questionnaire

consultpaper

part_3_4

DP_RCofFIsSubmission

psmc_or_2007

sae200

ssap24

ssap31rm

2001-03-09

2001-03-09

2ndar2018

CPAs for NGOs workshop (1 December)_Final

CL7

HKICPA Membership Survey 2016

Joint Scholarship Final Awardees List_Webpage Update

20150430_MPSII_C