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update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

发布日期: 2019-03-25

File Type: pdf | Size: 825 KB

update269 re

1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

File Type: pdf | Size: 2 MB

8601

THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...

File Type: pdf | Size: 787 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update 260

i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...

File Type: pdf | Size: 2 MB

Annual Report 2024

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发布日期: 2024-11-19

File Type: pdf | Size: 6 MB

Module D 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 10 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

050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

发布日期: 2004-11-19

File Type: pdf | Size: 1 MB

n_hkas315

Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...

发布日期: 2020-03-30

File Type: pdf | Size: 1 MB

01_14

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14n_hksa315

File Type: pdf | Size: 1 MB

01_14

File Type: pdf | Size: 1 MB

HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

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nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

File Type: pdf | Size: 1 MB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

发布日期: 2019-03-25

File Type: pdf | Size: 666 KB

pr-20111123-e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2011 New winners emerge this year while unfilled awards show more effort needed New awa ...

发布日期: 2011-11-23

File Type: pdf | Size: 126 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

File Type: pdf | Size: 532 KB

pn850f

23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...

File Type: pdf | Size: 1 MB

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

File Type: pdf | Size: 868 KB

pn740r

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

85022

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

File Type: pdf | Size: 1 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

发布日期: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

发布日期: 2005-10-14

File Type: pdf | Size: 861 KB

Module A Student Notes (All)_1

Module A Student Notes (All)_1 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)

Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)_2

Module A Student Notes (All)_2 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

61022

Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...

File Type: pdf | Size: 615 KB

54022

Auditing Accounting Estimates and Related Disclosures Hong Kong Standard on Auditing 540 (Revised) HKSA 540 (Revised) Issued December 2018; revised January 2021, December 2021, May 2022, March 2023, J ...

File Type: pdf | Size: 565 KB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

pn871

PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...

发布日期: 2019-03-25

File Type: pdf | Size: 218 KB

pn1010

PN 1010 (December 03) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragra ...

发布日期: 2019-03-25

File Type: pdf | Size: 170 KB

hksa330cfd

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...

发布日期: 2019-03-25

File Type: pdf | Size: 236 KB

hksa260cfd

Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...

发布日期: 2019-03-25

File Type: pdf | Size: 272 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

发布日期: 2019-03-25

File Type: pdf | Size: 245 KB

update128

i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...

发布日期: 2019-03-25

File Type: pdf | Size: 371 KB

update034

Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...

发布日期: 2019-03-25

File Type: pdf | Size: 599 KB

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

发布日期: 2018-09-11

File Type: pdf | Size: 1 MB

ed_ias8

IFRS Standards Exposure Draft ED/2018/1 March 2018 Comments to be received by 27 July 2018 Accounting Policy Changes Proposed amendments to IAS 8Accounting Policy Changes (Proposed amendments to IAS 8 ...

发布日期: 2018-03-26

File Type: pdf | Size: 226 KB

MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

发布日期: 2017-10-30

File Type: pdf | Size: 657 KB

ed_inducement

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 ...

发布日期: 2017-09-14

File Type: pdf | Size: 361 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

发布日期: 2017-08-29

File Type: pdf | Size: 432 KB

MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

发布日期: 2016-04-21

File Type: pdf | Size: 875 KB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

发布日期: 2015-09-10

File Type: pdf | Size: 1013 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

发布日期: 2015-08-12

File Type: pdf | Size: 398 KB

ip-regulatory-framework

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

发布日期: 2013-11-01

File Type: pdf | Size: 177 KB

20121025_ModuleB_PartII

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发布日期: 2012-10-25

File Type: pdf | Size: 1009 KB

i2c-coe-addressbreach

1 28 October 2011 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 DRAF ...

发布日期: 2011-10-28

File Type: pdf | Size: 310 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

发布日期: 2008-09-29

File Type: pdf | Size: 116 KB

IASBDD_0920

REVIEW OF THE CONSTITUTION Public Accountability and the Composition of the IASB Proposals for Change International Accounting Standards Committee Foundation Comments to be submitted by 20 September 2 ...

发布日期: 2008-07-21

File Type: pdf | Size: 477 KB

ED-IASBDD

发布日期: 2008-07-21

File Type: pdf | Size: 477 KB

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

发布日期: 2008-07-04

File Type: pdf | Size: 1 MB

ComparisonTable2007

发布日期: 2008-07-04

File Type: pdf | Size: 1 MB

IASB DP_equity0208

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

ED-CoE

发布日期: 2008-04-09

File Type: pdf | Size: 458 KB

ED-ED9-IASB

September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...

发布日期: 2007-08-31

File Type: pdf | Size: 419 KB

IASB_ED9

发布日期: 2007-08-31

File Type: pdf | Size: 419 KB

ed8

January 2006 ED8 EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 International Accounting Standards BoardExposure Draft ED 8 OPERATING SEGMENTS Comments to be received by ...

发布日期: 2006-01-11

File Type: pdf | Size: 433 KB

ED-IASB-ED8

发布日期: 2006-01-11

File Type: pdf | Size: 433 KB

ssap26

SSAP 26 (August 2001) 1 SSAP 26 STATEMENT OF STANDARD ACCOUNTING PRACTICE 26 SEGMENT REPORTING (Issued February 2000 and revised August 2001) The Standards, which have been set in bold italic type, sh ...

发布日期: 2004-05-28

File Type: pdf | Size: 413 KB

ed-pn1010

ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...

发布日期: 2003-06-06

File Type: pdf | Size: 75 KB

ed-pn1010

发布日期: 2003-06-06

File Type: pdf | Size: 75 KB

CAB_240300

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...

发布日期: 2000-08-29

File Type: pdf | Size: 47 KB

File Type: pdf | Size: 4 MB

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update076

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8601

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Annual Report 2024

Module D 6th Edition Learning Pack_Part 2

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

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