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3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

File Type: pdf | Size: 1 MB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

bc_ic

Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...

发布日期: 2013-06-20

File Type: pdf | Size: 609 KB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

发布日期: 2013-05-16

File Type: pdf | Size: 716 KB

iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

File Type: pdf | Size: 1 MB

ed_LCE

International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

File Type: pdf | Size: 2 MB

LPMA_6thEdition

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File Type: pdf | Size: 18 MB

hkfrs2

Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

发布日期: 2015-03-13

File Type: pdf | Size: 8 MB

dp_cf

Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...

发布日期: 2013-07-18

File Type: pdf | Size: 916 KB

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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 ...

发布日期: 2015-03-10

File Type: pdf | Size: 4 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

发布日期: 2014-03-05

File Type: pdf | Size: 20 MB

Module C 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

update237

i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...

File Type: pdf | Size: 2 MB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update078

i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...

发布日期: 2019-03-25

File Type: pdf | Size: 6 MB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

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3099sa315

update072

bc_ic

bc_leases

iesba_code

ed_LCE

LPMA_6thEdition

hkfrs2

update067

Module D Taxation Part 3

dp_cf

update149

Module C Business Assurance_Part 2

ppt

Module C 6th Edition Learning Pack_Part 2

Module D (5th edition)_Part 2

update082

Module C (5th edition)_Part 2

update237

Module 11_LP_Vol 1

update047

update078

update245