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pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

发布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

发布日期: 2019-03-25

File Type: pdf | Size: 628 KB

Education material1

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 ...

发布日期: 2017-11-24

File Type: pdf | Size: 835 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

发布日期: 2010-07-30

File Type: pdf | Size: 415 KB

DPMeasurement_condensed

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 ...

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

发布日期: 2005-06-30

File Type: pdf | Size: 1 MB

ED-IFRS3

发布日期: 2005-06-30

File Type: pdf | Size: 1 MB

pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

发布日期: 2011-01-27

File Type: pdf | Size: 129 KB

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 842 KB

Briefingsession_19Oct2018_FB

1 HKICPA Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2018-19 Briefing session 賽前簡介會19 October 2018 2 Agenda 議程Objectives and background 目的與背景Competition details 比賽詳情Supports ...

发布日期: 2018-10-22

File Type: pdf | Size: 2 MB

submission_BackdoorLisiting_180831

By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

submission_BackdoorLisiting_180831

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

ETS_Module A

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 pu ...

发布日期: 2018-05-17

File Type: pdf | Size: 2 MB

ETS_Module A

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发布日期: 2018-05-17

File Type: pdf | Size: 2 MB

D-16-1208P_Serve Order_edited

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...

发布日期: 2018-02-09

File Type: pdf | Size: 739 KB

Module B_Preseen_20181

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发布日期: 2018-01-13

File Type: pdf | Size: 369 KB

ETS_Module A

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发布日期: 2017-11-10

File Type: pdf | Size: 3 MB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

发布日期: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

发布日期: 2017-09-13

File Type: pdf | Size: 231 KB

ETS_Module B

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发布日期: 2017-05-15

File Type: pdf | Size: 1 MB

ETS_Module A

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发布日期: 2017-05-05

File Type: pdf | Size: 2 MB

Exam Technique Seminar_Module A

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发布日期: 2016-11-11

File Type: pdf | Size: 4 MB

ETS_Module_A

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 ...

发布日期: 2016-05-27

File Type: pdf | Size: 3 MB

ETS_Module_A

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发布日期: 2016-05-27

File Type: pdf | Size: 3 MB

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pn740r

74022

exp_issa5r

exp_issa5

exp_issa5

pn820

pn820rev

Education material1

ed-insurance-contracts-standard

DPMeasurement_condensed

DP-Measurement-ConVer

ED_IFRS3

ED-IFRS3

pr-20110127-e

Easy Store offer till Dec 2024

Briefingsession_19Oct2018_FB

submission_BackdoorLisiting_180831

submission_BackdoorLisiting_180831

ETS_Module A

ETS_Module A

D-16-1208P_Serve Order_edited

Module B_Preseen_20181

ETS_Module A

ed_20175_1

ed_20175

ETS_Module B

ETS_Module A

Exam Technique Seminar_Module A

ETS_Module_A

ETS_Module_A