iag2
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
ED-IAS19
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures Comments to be received by 31 July 2004 International Accounting St ...
ED-IASs39fv240404
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...
HKMA-SPMIC3_attach
Supervisory Policy Manual IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance Consultation 1 This module should be read in conjunction with t ...
glossary
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 ...
030312b
HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...
08Report of the Council
Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...
Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC)
Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC) HKICPA Qualification ProgrammeCompetence BlueprintAppendix 2 Competence BlueprintTable of ContentsPageAbbreviation34FAR9AA13TAX1 ...
Module B (Jun 2013) Workshop 2_1
Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
Module B (Jun 2013) Workshop 2
Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...
A_WK2_Guidance Notes (Dec10)_1
A_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
Budget_Proposals_2018-19_(submission)_180205
Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...
sub_17amd
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 September 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary ...
A_WK2_Guidance Notes (Dec10)
A_WK2_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
MPS_Module A_part_1_(Delete P1-2)compressed
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P1-2)compressed
You don't have access right to view the details. Please login.
MPS_Module A_part_1_(Delete P
You don't have access right to view the details. Please login.
MPS_Module+A_part_1_(Delete+P1-2)compressed
You don't have access right to view the details. Please login.
sub_bc20
Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...
coep4a
Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised December 2020 This pronouncement ...
ed_ex
IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...
fco21
STANDARD SETTING MARCH 2022 Financial reporting considerations for closing out 20211 CONTENTS Foreword 2 Introduction 3 Section I – New and revised HKFRSs mandatorily effective from 4 1 January 2021 S ...
Quality assurance department report 2021
QUALITY ASSURANCE 2021 ANNUAL REPORTForeword 2 Our work and review outcomes -Practice review programme 4 Our findings Practice review programme – audit quality assurance reviews 12 Practice review pro ...
logmar20
Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...
IAP_SL_20220622
Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...
sub_issb
Page 1 of 17 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 27 July 2022 Emmanuel Faber, Chair and Sue Lloyd, Vice-Chair International Sustainability Standards ...
MPS_Module+A_part_1_(Delete+P
You don't have access right to view the details. Please login.