2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...
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 ...
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22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...
Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...
Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...
1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...
