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DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

发布日期: 2016-10-06

File Type: pdf | Size: 524 KB

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

发布日期: 2016-08-04

File Type: pdf | Size: 420 KB

20150526_ETSII_B

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发布日期: 2015-05-27

File Type: pdf | Size: 1 MB

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

发布日期: 2014-10-13

File Type: pdf | Size: 1 MB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

发布日期: 2013-12-11

File Type: pdf | Size: 964 KB

20130422_module_b_part2

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发布日期: 2013-05-06

File Type: pdf | Size: 2 MB

cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

发布日期: 2012-07-19

File Type: pdf | Size: 240 KB

ed-annual-improvement

June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...

发布日期: 2011-06-22

File Type: pdf | Size: 191 KB

ed-ivsc-info-pii

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Proposed Technical Information Paper 2 Depreciated Replacement Cost Comments to be received by 31 May 2011 February 20111 • Exposure Draft Tech ...

发布日期: 2011-02-15

File Type: pdf | Size: 541 KB

C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

File Type: pdf | Size: 1 MB

C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

pn6202

Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...

File Type: pdf | Size: 222 KB

snp_rra

IFRS Standards Exposure Draft January 2021 This Snapshot provides an overview of the Exposure Draft Regulatory Assets and Regulatory Liabilities published by the International Accounting Standards Boa ...

File Type: pdf | Size: 234 KB

0417

友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...

File Type: pdf | Size: 444 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

File Type: pdf | Size: 1 MB

sub_irbrp2

Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 790 KB

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

173 10-0448H edited

Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...

File Type: pdf | Size: 577 KB

hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 394 KB

sub_pir9

Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...

File Type: pdf | Size: 776 KB

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

File Type: pdf | Size: 403 KB

hkas24revised

HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

发布日期: 2019-03-25

File Type: pdf | Size: 639 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

20150428_MPSII_A

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发布日期: 2015-04-30

File Type: pdf | Size: 3 MB

20130416_module_b_part1

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发布日期: 2013-05-06

File Type: pdf | Size: 2 MB

ed07-ed

International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...

发布日期: 2004-07-08

File Type: pdf | Size: 843 KB

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DC Order 988F_ 12 Sep 2016

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20150526_ETSII_B

20141009_MPS_C_S1

3_12_2013_ModuleC_essay

20130422_module_b_part2

cfw120608

ed-annual-improvement

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C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10)_1

pn6202

snp_rra

0417

CL6s

sub_irbrp2

ed_nclwc

173 10-0448H edited

hkas02

sub_pir9

adm1028_2023

hkas24revised

update085

20150428_MPSII_A

20130416_module_b_part1

ed07-ed

Module A (Dec 12) Workshop 1

bc_s1

ed_s1

update240