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hkfrs9_ha

Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update135

i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module 13_LP

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File Type: pdf | Size: 9 MB

dp_dpfice

IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...

发布日期: 2018-06-27

File Type: pdf | Size: 810 KB

form-r5

Form R-5 (Revised in Oct 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF H ...

发布日期: 2017-07-18

File Type: pdf | Size: 174 KB

ed_crlost

Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

发布日期: 2013-03-07

File Type: pdf | Size: 630 KB

730pn21

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...

File Type: pdf | Size: 571 KB

730pn21

File Type: pdf | Size: 571 KB

01_28

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

File Type: pdf | Size: 717 KB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

Module 14_LP

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File Type: pdf | Size: 10 MB

update237

i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...

File Type: pdf | Size: 2 MB

framework18

Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 9 MB

update077

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

73022

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, December 2021, May ...

File Type: pdf | Size: 566 KB

30927pn900

File Type: pdf | Size: 781 KB

hkfrs9_2014

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...

File Type: pdf | Size: 4 MB

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

File Type: pdf | Size: 4 MB

update267

i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...

File Type: pdf | Size: 35 MB

update106

i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

发布日期: 2018-02-13

File Type: pdf | Size: 2 MB

Module 12_LP

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File Type: pdf | Size: 15 MB

hksa21015

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

发布日期: 2019-03-25

File Type: pdf | Size: 414 KB

update180

i Update No. 180 (Issued 29 January 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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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