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aasc-327

1 Minutes of the 327th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 17 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2012-10-16

File Type: pdf | Size: 119 KB

frscmm-sep

1 Minutes of the 175th meeting of the Financial Reporting Standards Committee held on Thursday, 24 September 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

发布日期: 2009-10-23

File Type: pdf | Size: 192 KB

PR_IASB_ED9

International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...

发布日期: 2007-09-13

File Type: pdf | Size: 64 KB

PR-IASB-ED9

发布日期: 2007-09-13

File Type: pdf | Size: 64 KB

snap_crlost

Exposure Draft March 2013 Snapshot: Financial Instruments: Expected Credit Losses This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses. It provides an over ...

发布日期: 2013-03-07

File Type: pdf | Size: 104 KB

newbooks-jan

1 New Books in Library (Jan 2011) Audit and Assurance Title /Author: Auditing fundamentals /Marlene Davies and John Aston Publisher: Harlow, England : Financial Times/Prentice Hall Year: 2011 Call No. ...

发布日期: 2011-01-06

File Type: pdf | Size: 250 KB

isae-3000

Sent electronically through the IAASB Website (www.iaasb.org) 1 September 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

发布日期: 2011-09-05

File Type: pdf | Size: 150 KB

260

1 Minutes of the 260th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 89 KB

i2c_rate

3 April 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION RATE REGULATION Comments to be received by 2 May 2013 The ...

发布日期: 2013-04-03

File Type: pdf | Size: 76 KB

hkex

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Clarification of Acceptable Methods of Depreciation and Amortization for Property, Plant and Equipment and Intangible Assets From: Stev ...

发布日期: 2013-01-14

File Type: pdf | Size: 71 KB

i2c_ex

21 April 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/4 Lack of Exchangeability Comments to be received by 30 J ...

File Type: pdf | Size: 184 KB

i2c_inc

anthonylwwong HKICPA 27 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/4 Amendments to IFRS 17 Comments to ...

File Type: pdf | Size: 67 KB

i2c_ias1def

6 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/3 Classification of Liabilities as Current or Non-current—De ...

File Type: pdf | Size: 52 KB

i2c_IRBph2

14 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/1 Interest Rate Benchmark Reform – Phase 2 Proposed Amend ...

File Type: pdf | Size: 58 KB

imp11cl2

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards – Volume 11 Date: Friday, ...

File Type: pdf | Size: 185 KB

i2c_smetxr

2 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules— Proposed Amendment ...

File Type: pdf | Size: 183 KB

170324

1 2 3 4 5 ...

发布日期: 2017-03-24

File Type: pdf | Size: 773 KB

170324_1

1 2 3 4 5 ...

发布日期: 2017-03-24

File Type: pdf | Size: 773 KB

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

发布日期: 2009-05-14

File Type: pdf | Size: 151 KB

newbooks-jun

1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...

发布日期: 2010-06-04

File Type: pdf | Size: 442 KB

sub-tfec-aeoi

By Email (AEOI Consultation) & By Hand 3 July 2015 Our Ref.: C/TXG, M101026 AEOI Consultation Revenue Division Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government ...

发布日期: 2015-07-28

File Type: pdf | Size: 292 KB

may-issue

可擴展商業報告語言在中國的推廣應用（第二部份） Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part two) 財政部企業司司長劉玉廷繼上期刊載關於X B R L 的背景、益處及推廣應用X B R L 的主要環節後，今期續刊其他方面的分析。各監管部門參與配合制定 ...

发布日期: 2011-05-03

File Type: pdf | Size: 854 KB

Submission_FV

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 8 May 2007 Mr. Jon Nelson International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Nelson, IASB ...

发布日期: 2007-05-15

File Type: pdf | Size: 156 KB

Copyright_2006

1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...

发布日期: 2007-02-28

File Type: pdf | Size: 169 KB

sub_NAShkicpa

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...

File Type: pdf | Size: 96 KB

ed-offsetting-financial-assets

January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...

发布日期: 2011-01-29

File Type: pdf | Size: 251 KB

newbooks-may

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...

发布日期: 2011-05-06

File Type: pdf | Size: 414 KB

newbooks-oct

1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...

发布日期: 2010-10-04

File Type: pdf | Size: 500 KB

hkas28_2011_pg21

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...

发布日期: 2019-03-25

File Type: pdf | Size: 69 KB

Business combinations - Disclosures, Goodwill and Impairment

About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...

发布日期: 2018-10-09