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Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

发布日期: 2019-03-25

File Type: pdf | Size: 7 MB

dp_dpfice

IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...

发布日期: 2018-06-27

File Type: pdf | Size: 810 KB

bc_cf

Basis for Conclusions Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingBasis for Conclusions on the Exposure Draft Conceptual Fr ...

发布日期: 2015-05-27

File Type: pdf | Size: 529 KB

dp_rate

Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...

发布日期: 2014-09-16

File Type: pdf | Size: 486 KB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

IASB_ED_Proposed_Improvement

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

01_28

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

File Type: pdf | Size: 717 KB

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

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

File Type: pdf | Size: 724 KB

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Module D (5th edition)_Part 1

hkfrs10

update194

update055

dp_dpfice

bc_cf

dp_rate

ED-Proposed-Improvement

IASB_ED_Proposed_Improvement

01_28

90022

pn900rev19

01_28

28pn900rev19

update159

update077

Module 6

hkfrs4

30927pn900

SSG_201314_Champion