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cl8s

Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...

File Type: pdf | Size: 512 KB

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

File Type: pdf | Size: 815 KB

ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

File Type: pdf | Size: 817 KB

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

File Type: pdf | Size: 767 KB

Module A (5th edition)_Part 2

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File Type: pdf | Size: 9 MB

pn810_1

Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 315 KB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

发布日期: 2019-03-25

File Type: pdf | Size: 389 KB

hkas08

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Co ...

发布日期: 2019-03-25

File Type: pdf | Size: 627 KB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

发布日期: 2019-03-25

File Type: pdf | Size: 286 KB

ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

发布日期: 2019-03-25

File Type: pdf | Size: 258 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

发布日期: 2019-03-25

File Type: pdf | Size: 661 KB

update170

Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

发布日期: 2016-11-25

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Supplement_A

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发布日期: 2014-09-09

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Supplement_A_1

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Supplement_A

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发布日期: 2014-09-09

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Module A 20140422 handouts

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发布日期: 2014-05-21

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Module_Bfinalized_18_Oct_2013

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发布日期: 2013-11-12

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finalized_Module_A1

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发布日期: 2013-11-12

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ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

发布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

发布日期: 2009-03-16

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hksir400

HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...

发布日期: 2005-10-21

File Type: pdf | Size: 477 KB

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

发布日期: 2002-10-30

File Type: pdf | Size: 760 KB

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cl8s

HKFRS PS2_2023

ps22024

nps224

Module A (5th edition)_Part 2

pn810_1

hkas17

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update207

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i2c_ab3

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pn8101

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