update166
i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...
update069
Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...
hkfrs4
Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
Module B 6th Edition Learning Pack_Part 1
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Module B Corporate Financing_Part 1
Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...
Module B (5th edition)_Part 1
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Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
10clr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...
10mkr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...
LPMA_6thEdition
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Module 11_LP_Vol 2
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update097
i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...
Module C Business Assurance_Part 2
Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...
050208_SFC
Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...
update079
i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...
update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...
Module C 6th Edition Learning Pack_Part 2
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Module 12_LP
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hkfrs17
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
update081
i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...
Module B 6th Edition Learning Pack_Part 2
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Module B Corporate Financing_Part 2
Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...
update247
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...