General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...
i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...
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SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...
