IFRS Practice Statement Exposure Draft ED/2021/6 Basis for Conclusions May 2021 Comments to be received by 23 November 2021 Management CommentaryBasis for Conclusions on Exposure Draft Management Comm ...
IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
Independence for Assurance Engagements Other Than Audit and Review Engagements COE Chapter A Part 4B Revised May 2020 Code of Ethics for Professional Accountants Chapter A Part 4B CODE OF ETHICS FOR P ...
i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
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THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...
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 ...
