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1 29 April 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: PROPOSED LIMITED AMENDMENT TO IAS 39 FINANC ...
aasc-30-8th
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i2c_edla
17 February 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE D ...
improve1012
ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...
2021 Level 2 Case QuestionsEngFinal20211103
The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 2)Bonjour Holdings Limited (Bonjour),together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mos ...
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ETS_Module B
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A1
6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
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November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
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techwatch99
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch99
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15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
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ec123tk
Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018; October 2022*; March 2023 This Ethics Circular does not con ...
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Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018; October 2022* This Ethics Circular does not constitute an e ...
Update No. 80
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update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
ED-IAS19pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...
310ncoe06
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2021 Level 2 Case QuestionsChiFinal20211103
香港會計師公會會計及商業管理個案比賽2021-22(第二級別)卓悅控股有限公司(卓悅)及其附屬公司(下稱「集團」)是香港領先美妝及生活消費品零售集團,於2003年在香港聯合交易所有限公司主板上市(上市編碼:653)。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好,於全球搜羅產品,滿足消費者的需求。目前集團提供超過4萬種商品,並獨家代理逾100個品牌,包括Suisse Rebo ...
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Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
J2395-Final_report
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NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
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