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ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

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MPS_D_PartII

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发布日期: 2019-01-10

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MPS_D_PartII

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

发布日期: 2019-01-10

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MPS_D_PartII

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151203attach

CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...

发布日期: 2003-10-27

File Type: pdf | Size: 295 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

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aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

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aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

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t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

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2tb5

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rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

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update263

i Update No. 263 (Issued 25 June 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised content ...

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COErevised

Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...

发布日期: 2019-03-25

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COErevised

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apm_egmcl

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PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

发布日期: 2006-11-29

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ed_aasccode

1397_MS_Workshop for Listing on HKEX_190425