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3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 1 MB

t3tb6

File Type: pdf | Size: 8 MB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 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

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Module C 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

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 ...

File Type: pdf | Size: 3 MB

Module C (5th edition)_Part 2

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HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 2 MB

update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

发布日期: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

发布日期: 2005-11-02

File Type: pdf | Size: 1 MB

aatb6_2108

File Type: pdf | Size: 3 MB

update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Module B 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 7 MB

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 ...

发布日期: 2015-03-20

File Type: pdf | Size: 8 MB

Module B (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

发布日期: 2019-03-25

File Type: pdf | Size: 17 MB

ed_s2B

International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...

File Type: pdf | Size: 2 MB

319s2

HKFRS S2 Issued 12 December 2024 Climate-related Disclosures Hong Kong Financial Reporting Standard S2 Please refer to the Explanatory Memorandum accompanying HKFRS S1 General Requirements for Disclos ...

File Type: pdf | Size: 3 MB

update076

Update No. 76 (Issued 18 January 2010) 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. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

发布日期: 2002-05-10

File Type: pdf | Size: 1 MB

File Type: pdf | Size: 724 KB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

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3tb6

t3tb6

update077

update072

hkfrs17

Module C 6th Edition Learning Pack_Part 1

update247

Module C (5th edition)_Part 2

HKFRS 17_2023

update159

bc_leases

DPMeasurement_full

DP-Measurement-FullVer

aatb6_2108

update113

Module B 6th Edition Learning Pack_Part 1

Module B Corporate Financing_Part 1

Module B (5th edition)_Part 1

update219

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319s2

update076

02-imp-ed

Module D (5th edition)_Part 3

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Module D (5th edition)_Part 2