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exp_issa5

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

ed_5

Proposed Narrow Scope Amendments to: • International Standards on Quality Management; • International Standards on Auditing; and • International Standard on Review Engagements 2400 (Revised), Engageme ...

File Type: pdf | Size: 826 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

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

e

e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...

File Type: pdf

e

e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...

File Type: pdf

Microsoft Word - Application Form - 2018 International

Microsoft Word - Application Form - 2018 International 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory co ...

File Type: pdf

e

e HKICPA e-seminar: Companies Ordinance (Cap. 622) in financial reporting – Are you familiar with the requirements?(audio) The Companies Ordinance (Cap. 622) has come into effect for almost four years ...

File Type: pdf

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKICPA/ CFA In ...

File Type: pdf

e

e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...

File Type: pdf

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. International ...

File Type: pdf

WSHP18111204a_181101173814

Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...

File Type: pdf

847r4_Insolvency-Flyer_190403#0;

847r4_Insolvency-Flyer_190403 Insolvency Preparatory I Session 1 – What is Insolvency? • Definition • Relationship between personal bankruptcy law and corporate insolvency law • Types of administratio ...

File Type: pdf

hkfrs16wksemre_190424160842

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

File Type: pdf

TF event (20

Transfer Pricing Series - Part 4: Transfer pricing audit and penalties, advance pricing arrangement and mutual agreement procedure Programme Code: SCPD19052002 About the topic This is the fourth semin ...

File Type: pdf