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I2C

3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...

发布日期: 2010-05-03

File Type: pdf | Size: 428 KB

ed1

1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...

发布日期: 2017-02-01

File Type: pdf | Size: 833 KB

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

发布日期: 2009-01-30

File Type: pdf | Size: 139 KB

newbooks-may

New Books in Library (May 2013) Auditing Title /Author: Auditing & assurance services : a systematic approach /William F. Messier, Steven M. Glover, Douglas F. Prawitt ISBN: 9780078025433 Publishe ...

发布日期: 2013-04-29

File Type: pdf | Size: 386 KB

0303

page 1 of 2 Financial Accounting Standards Committee Meeting summary – March 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 March 2003. Present at the Committee’s me ...

发布日期: 2003-04-15

File Type: pdf | Size: 25 KB

FRSCMS-Mar

发布日期: 2003-04-15

File Type: pdf | Size: 25 KB

262m

1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 216 KB

ED2_Basic

Basis for Conclusions on Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF ...

发布日期: 2002-10-21

File Type: pdf | Size: 498 KB

060504e

-1 -To: News/Business Editor, 6 May 2004 (For immediate release) HKSA introduces a comprehensive and robust set of standards and guidance to help maintain quality of financial information in Hong Kong ...

发布日期: 2004-05-06

File Type: pdf | Size: 226 KB

sub_p2m

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 6 March 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westfer ...

File Type: pdf | Size: 198 KB

i2c_cfup

2 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFTS ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015 ...

发布日期: 2015-06-02

File Type: pdf | Size: 97 KB

newbooks-jun

New Books in Library (June 2012) Business Finance Title /Author: Essential quantitative methods for business, management and finance /Les Oakshott ISBN: 9780230302662 Publisher: Basingstoke : Palgrave ...

发布日期: 2012-06-06

File Type: pdf | Size: 325 KB

0212

Financial Accounting Standards Committee Meeting summary – December 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 December 2002 and discussed the following items: & ...

发布日期: 2003-01-20

File Type: pdf | Size: 22 KB

FRSCMS-Dec

发布日期: 2003-01-20

File Type: pdf | Size: 22 KB

hkas26

Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...

发布日期: 2019-03-25

File Type: pdf | Size: 398 KB

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

发布日期: 2007-05-03

File Type: pdf | Size: 246 KB

hl-ssr-report

About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...

发布日期: 2015-09-04

File Type: pdf | Size: 17 MB

I2C-ClassificationMeasurement

16 July 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ON FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMENT Comments ...

发布日期: 2009-07-16

File Type: pdf | Size: 360 KB

224

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 September 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2015-11-10

File Type: pdf | Size: 123 KB

A1a

6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item A1 -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued ...

发布日期: 2012-03-29

File Type: pdf | Size: 183 KB

PetroChinaCompanyLimited16-July-2003

關於《香港會計報告準則》前言討論稿的意見香港會計師公會: 我們認真研究了《香港會計報告準則》前言的討論稿，現就《香港會計報告準則》與《國際會計報告準則》的銜接問題提出以下建議： 1、針對貴公會《香港會計報告準則》前言的討論稿第五條建議,我們認為在香港聯交所上市的香港地區以外的公司，可以選用香港會計報告準則以外的其他準則來編制財務會計報告。也可以採用香港會計指南中提出的業務最佳處理方法以外的其他方法 ...

发布日期: 2003-12-04

File Type: pdf | Size: 245 KB

0310

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...

发布日期: 2003-11-17

File Type: pdf | Size: 82 KB

FRSCMS-Oct

发布日期: 2003-11-17

File Type: pdf | Size: 82 KB

EC20230908258

1 Minutes of the 258th meeting of the Ethics Committee held on Friday, 8 September 2023 at 12:30p.m. via video conference Present: Ms. Mary Xuereb (Chair)(Dial-in) Mr. Horace Ma (Deputy Chair)(Dial-in ...

File Type: pdf | Size: 221 KB

ED-CoE

February 2008 DISCUSSION PAPER Financial Instruments with Characteristics of Equity Invitation to Comment Comments to be submitted by 5 September 2008Discussion Paper Financial Instruments with Charac ...

发布日期: 2008-04-09

File Type: pdf | Size: 458 KB

20121016_ModuleD_PartI

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发布日期: 2012-10-15

File Type: pdf | Size: 741 KB

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

发布日期: 2013-12-06

File Type: pdf | Size: 700 KB

techwatch57

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 Spotli ...

发布日期: 2007-07-05

File Type: pdf | Size: 316 KB

ED-IASB-PVI-PartII

DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...

发布日期: 2007-05-01

File Type: pdf | Size: 533 KB

september

1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

发布日期: 2010-10-06

File Type: pdf | Size: 182 KB