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HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

220926084143 4ced0a87c63f4691bf260bf837ea044e_20220926164141 220926084143-cbc80db226fc71313e0c69e471b783a3 cbc80db226fc71313e0c69e471b783a3 93745612 37530941/93745612 Section 1: HK(IFRIC)-Int 7 Applyi ...

发布日期: 2010-07-01

HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

220926090716 f54d3321d05c4a169366400c2cb9903e_20220926170715 220926090716-ddcafff22014eb7696eb81a71cdfb6c6 ddcafff22014eb7696eb81a71cdfb6c6 37530941/93745951 Section 1: 93745951 HK(IFRIC)-Int 1 Change ...

发布日期: 2010-07-01

Accreditation guidelines_Overseas Deg Prog conducted in HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

发布日期: 2013-10-25

File Type: pdf | Size: 294 KB

hk-economic-journal-a8-eugene-fung

A8 www.hkej.com 金融2012年6月8日星期五鳴謝信報財經新聞有限公司惠允轉載編號2012JU06003 政府《公司條例草案》委員會對第399條提出修訂，指核數師如故意不在核數報告中提供重要資料，須負上刑責。立信德豪會計師事務所主席兼行政總裁區嘯翔表示，若核數師要負刑責的法例獲得通過，將對業界造成不小壓力，不僅可能造成會計人才流失、增加審計費用，甚至可能招致會計師事務所倒閉；長期來看 ...

发布日期: 2012-06-15

File Type: pdf | Size: 2 MB

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

311n5int 220808085245 dd4dfd9048b7c56a22aafdd635afa310 220808085245-dd4dfd9048b7c56a22aafdd635afa310 x 92969408 Section 2:

发布日期: 2024-07-09

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

c53a584c557841f3b5e67e34af94086d_20221215095737 221215015739 221215015739-20503d13e3561853519e480fe5aed308 95163719 20503d13e3561853519e480fe5aed308 37530941/95163719 Section 2: HK-Int 5 (Revised) Pre ...

发布日期: 2021-03-22

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

发布日期: 2019-03-25

File Type: pdf | Size: 131 KB

apr-issue

廣州大連武漢重慶可擴展商業報告語言在中國的推廣應用（第一部份） Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part one) 財政部企業司司長劉玉廷求，從企業會計準則入手，形成系統的披露模板，廣泛徵求意見，從中提取財務報告元素，起草完成了基於企業會計準則的XBR ...

发布日期: 2011-03-30

File Type: pdf | Size: 290 KB

sas460

SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

发布日期: 2005-06-30

File Type: pdf | Size: 36 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...