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3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

File Type: pdf | Size: 1 MB

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting 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 A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

发布日期: 2015-03-16

File Type: pdf | Size: 8 MB

hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

File Type: pdf | Size: 1 MB

HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

File Type: pdf | Size: 1 MB

nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

File Type: pdf | Size: 1 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

发布日期: 2015-03-10

File Type: pdf | Size: 4 MB

DP_RevenueRecognition

December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...

发布日期: 2008-12-19

File Type: pdf | Size: 812 KB

CP_DRule

DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...

发布日期: 2006-06-06

File Type: pdf | Size: 1 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

QP_Scholarships_Nomination_Form_2022_degree

1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...

File Type: pdf | Size: 345 KB

QP_Scholarships_Nomination_Form_2022_sub-degree

1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...

File Type: pdf | Size: 352 KB

QP Scholarships Nomination Form_2023_degree

1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...

File Type: pdf | Size: 274 KB

QP Scholarships Nomination Form_2023_sub-degree

1 Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP") Qualification Programme ("QP& ...

File Type: pdf | Size: 277 KB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hkfrs10

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

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3099sa315

Module A Financial Reporting_Part 1

hkfrs7

HKFRS 7_2023

nrs0724

Module D Taxation Part 2

Module C Business Assurance_Part 2

DP_RevenueRecognition

ED-RevenueRecognition

acc_DP_RevenueRecognition

DP_RevenueRecognition

CP_DRule

annual_report_2018_eng

QP_Scholarships_Nomination_Form_2022_degree

QP_Scholarships_Nomination_Form_2022_sub-degree

QP Scholarships Nomination Form_2023_degree

QP Scholarships Nomination Form_2023_sub-degree

sme-frf&sme-frs_re

smefrf2019

hkfrs10