pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
pubforsale_coursenotes_June19
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATEDATEDATE TITLE PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER(S)PRESENTER ...
fas2020c
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700_20
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
FASchi
-1 -立法會選舉資助計劃立法會選舉候選人和候選人的獨立核數師須知目的1. 當局經徵詢香港會計師公會的意見後,擬備這份須知,向下列人士提供指引: (a) 根據立法會選舉資助計劃(“計劃”)向政府尋求資助的立法會選舉候選人;以及(b) 候選人的核數師, 以便: (i) 候選人就會計要求建立妥善的內部監控,以確保其選舉申報書(連同申報選舉開支的帳目)符合《選舉(舞弊及非法行為)條例》(第554章)(“ ...
FAS2022chi
-1 -立法會選舉資助計劃立法會選舉候選人和候選人的獨立核數師須知目的1. 當局經徵詢香港會計師公會的意見後,擬備這份須知,向下列人士提供指引: (a) 根據立法會選舉資助計劃(「計劃」)向政府尋求資助的立法會選舉候選人;以及(b) 候選人的核數師, 以便: (i) 候選人就會計要求建立妥善的內部監控,以確保其選舉申報書(連同申報選舉開支的帳目)符合《選舉(舞弊及非法行為)條例》(第554章)(《 ...
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
7002112c
1 January 2024 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第21 ...
17JERCH
STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
1379r1_MS_Fintech Series_Jun2019
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1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...