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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

hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update124

i Update No. 124 (Issued 27 December 2012) 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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 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

ed_marco

Discussion Paper DP/2014/1 April 2014 Comments to be received by 17 October 2014 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro HedgingAccounting for Dynamic Risk Ma ...

发布日期: 2014-04-16

File Type: pdf | Size: 877 KB

ed_crlost

Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

发布日期: 2013-03-07

File Type: pdf | Size: 630 KB

bc-revenue

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 ...

发布日期: 2011-11-14

File Type: pdf | Size: 732 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

Module 4

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...

File Type: pdf | Size: 466 KB

hkas19_2011

File Type: pdf | Size: 1 MB

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

QP Scholarships Nomination Form_2024_degree

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

File Type: pdf | Size: 274 KB

QP Scholarships Nomination Form_2024_sub-degree

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

File Type: pdf | Size: 276 KB

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

发布日期: 2014-03-05

File Type: pdf | Size: 20 MB

update193

i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 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 D Taxation Part 1

Qualification Programme Module D:Taxation 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 D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

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310ncoe06

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