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02g22

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...

File Type: pdf | Size: 507 KB

01_03

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Management, Auditing, Review, Other Assurance and Related Services Glossary ...

File Type: pdf | Size: 514 KB

01_02

File Type: pdf | Size: 507 KB

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

File Type: pdf | Size: 485 KB

hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

发布日期: 2019-03-25

File Type: pdf | Size: 492 KB

ed_part4b

International Ethics Standards Board for Accountants Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) Exposure Draft March 2019 Comments due: June 26 ...

File Type: pdf | Size: 457 KB

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

发布日期: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

发布日期: 2007-10-08

File Type: pdf | Size: 322 KB

rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

File Type: pdf | Size: 241 KB

ed_aasccode

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...

File Type: pdf | Size: 1 MB

70022

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

File Type: pdf | Size: 858 KB

Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module C Supplement 20162

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module C Supplement 20162

发布日期: 2016-09-12

File Type: pdf | Size: 2 MB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa70515

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

发布日期: 2019-03-25

File Type: pdf | Size: 799 KB

update146

i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1015 KB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update125

i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...

发布日期: 2019-03-25

File Type: pdf | Size: 666 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

ed_piecode

International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...

File Type: pdf | Size: 643 KB

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

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

发布日期: 2016-11-24

File Type: pdf | Size: 6 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

File Type: pdf | Size: 495 KB

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02g22

01_03

01_02

dp1_goodwill

hksa700cfd

ed_part4b

invitation_to_comment_iaasb2009-2011

invitation_to_comment_iaasb2009-2011

rf1523

ed_aasccode

70022

Module C Supplement 20162

Module C Supplement 20162

Module C Supplement 20162

update110

hksa70515

update146

update129

update125

update085

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

ed_piecode

update069

annual_report_2016_eng

annual_report_2015_eng

update 275

update 273

hksa705cfd