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 ...
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...
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 ...
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 ...
i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...
Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...
