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update069

Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

File Type: pdf | Size: 635 KB

stat-intent

20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...

发布日期: 2010-01-21

File Type: pdf | Size: 995 KB

techwatch12

Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...

发布日期: 2003-03-04

File Type: pdf | Size: 212 KB

0405

Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...

发布日期: 2004-07-15

File Type: pdf | Size: 146 KB

FRSCMS-May

发布日期: 2004-07-15

File Type: pdf | Size: 146 KB

Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

发布日期: 2009-03-18

hkas34

Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...

File Type: pdf | Size: 460 KB

HKAS 34_2023

Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...

File Type: pdf | Size: 807 KB

aasc347

1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...

发布日期: 2014-12-18

File Type: pdf | Size: 50 KB

featuredbooks_nov14

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Forensic Accounting Books E-books E-j ...

发布日期: 2014-11-13

File Type: pdf | Size: 386 KB

apr

1 Minutes of the 192nd meeting of the Financial Reporting Standards Committee held on Tuesday, 12 April 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2011-06-09

File Type: pdf | Size: 253 KB

august

1 Minutes of the 184th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 August 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2010-09-08

File Type: pdf | Size: 138 KB

AASC20230524

1 Minutes of the 408thMeeting of the Auditing and Assurance Standards Committee Date: Wednesday, 24 May 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 229 KB

42300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

File Type: pdf | Size: 331 KB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

发布日期: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

发布日期: 2006-11-29

File Type: pdf | Size: 1 MB

snap_rate

Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...

发布日期: 2014-09-16

File Type: pdf | Size: 89 KB

SME_ED

30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...

发布日期: 2008-05-30

File Type: pdf | Size: 345 KB

hksa260

COMMUNICATION OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE 1 ED/HKSA 260 HONG KONG STANDARD ON AUDITING 260 COMMUNICATION OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE (Effective for audi ...

发布日期: 2004-11-16

File Type: pdf | Size: 111 KB

hksa260

发布日期: 2004-11-16

File Type: pdf | Size: 111 KB

Module B (Jun 13)_Answer

Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...

File Type: pdf | Size: 189 KB

Update No. 88

190329074223 190329074223-a13b9baff109429e9719e8cd5fd7e339 a13b9baff109429e9719e8cd5fd7e339 f99e29d6a23344af8199caa832e3de39_20190329154207 37530941/68754610 68754610

发布日期: 2010-06-30

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

featuredbooks_may15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Cost Accounting Books E-books E-journ ...

发布日期: 2015-05-15

File Type: pdf | Size: 327 KB

aasc_329

1 Minutes of the 329th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 November 2012 at 8:30 a.m. in Room 6 & 7 of the Hong Kong Institute of Certified Public Account ...

发布日期: 2012-12-18

File Type: pdf | Size: 84 KB

hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

发布日期: 2019-03-25

File Type: pdf | Size: 391 KB

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

发布日期: 2017-02-01

File Type: pdf | Size: 291 KB

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

发布日期: 2019-03-25

File Type: pdf | Size: 191 KB

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

发布日期: 2019-03-25

File Type: pdf | Size: 342 KB

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Update No. 88

Module D 6th Edition Learning Pack_Part 2

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