5sir21
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
80522
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
42gy
GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Management, Auditing, Review, Other Assurance and Related Services Glossary ...
ed_bcdgi
Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...
sir20022
Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...
sir50022
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
HKBN Handbill 20230430 English
service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
WSHP19092301_24_190826175717
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24_190827141059
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24_190827141147
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
HKAS 1_2023
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
hkas12024
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
hksa810cfd
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 ...
hkfrs14
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
ed2
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...
ed_disclosure
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 ...
Module B_20140415 handouts
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