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lce_sg

Page 1 of 17 Draft Supplemental Guidance July 2021 PROPOSED SUPPLEMENTAL GUIDANCE FOR THE AUTHORITY OF THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLE ...

File Type: pdf | Size: 531 KB

273730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

File Type: pdf | Size: 259 KB

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 ...

File Type: pdf | Size: 328 KB

DP_LCE

DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

File Type: pdf | Size: 619 KB

dttcy

Thinking Allowed Cryptocurrency: Financial reporting implicationsCryptocurrencies have attracted the attention of many. From individuals who are interested in Blockchain and related processing activit ...

File Type: pdf | Size: 4 MB

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

File Type: pdf | Size: 695 KB

sa55022

RELATED PARTIES Copyright 1 Related Parties Hong Kong Standard on Auditing 550 HKSA 550 Issued July 2009; revised July 2010, May 2013, February 2015, December 2021, May 2022, March 2023, January 2024 ...

File Type: pdf | Size: 356 KB

ITC

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE PRESCRIPTION OF SPECIFIC CONTINUING PROFESSIONAL DEVELOPMENT (“CPD”) REQUIREMENTS F ...

File Type: PDF | Size: 404 KB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

发布日期: 2010-08-17

File Type: pdf | Size: 353 KB

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

File Type: pdf | Size: 815 KB

27

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2016-12-23

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MPS_D_PartII

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update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

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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SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

发布日期: 2014-01-15

File Type: pdf | Size: 724 KB

Module 13_LP

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File Type: pdf | Size: 9 MB

hksa31516

Identifying and Identifying and Identifying and Identifying and Identifying and Identifying and Assessing the Assessing the Assessing the Assessing the Risks of Material Misstatement Risks of Material ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa31516

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sa55022

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