2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...
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, ...
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
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HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
