Engagements to Review Historical Financial Statements Hong Kong Standard on Review Engagements 2400 (Revised) HKSRE 2400 (Revised) Issued December 2012; revised January 2019, September 2019, July 2020 ...
Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012; revised March 2014, January 2019, September 2019, July 2020, Decemb ...
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
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 ...
Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...
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 ...
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...
Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs and the Chartered Institute of Management Accountants reinforce relationship (HONG KONG, 7 June 2013) – The Hong Kong Institute of C ...
