![hksa710cfd](/images/search_icon_pdf.gif)
hksa710cfd
Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...
![update146](/images/search_icon_pdf.gif)
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 ...
![i2c_hksir500](/images/search_icon_pdf.gif)
i2c_hksir500
20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...
![ssap01](/images/search_icon_pdf.gif)
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
![5sir21](/images/search_icon_pdf.gif)
5sir21
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
![273500](/images/search_icon_pdf.gif)
273500
Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...
![ed_sir500](/images/search_icon_pdf.gif)
ed_sir500
18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT REVISED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGAGEMENT ...
![5sir21](/images/search_icon_pdf.gif)
5sir21
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
![sir50022](/images/search_icon_pdf.gif)
sir50022
Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...
![hksa705cfd](/images/search_icon_pdf.gif)
hksa705cfd
1 Modifications to the Opinion in the Independent Auditor’s Report HKSA 705 Issued September 2009, revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on o ...
![ed-pn830](/images/search_icon_pdf.gif)
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
![ed-pn830](/images/search_icon_pdf.gif)
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
![pn730](/images/search_icon_pdf.gif)
pn730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...
![pn730rev](/images/search_icon_pdf.gif)
pn730rev
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
![hksae3000](/images/search_icon_pdf.gif)
hksae3000
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...
![25-10-13_ModuleB Part 2](/images/search_icon_pdf.gif)
25-10-13_ModuleB Part 2
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![prelimannouncements](/images/search_icon_pdf.gif)
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
![prelimannouncements](/images/search_icon_pdf.gif)
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
![273730](/images/search_icon_pdf.gif)
273730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
![ig_FICE](/images/search_icon_pdf.gif)
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
![update124](/images/search_icon_pdf.gif)
update124
i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...
![update071](/images/search_icon_pdf.gif)
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
![update142](/images/search_icon_pdf.gif)
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
![update110](/images/search_icon_pdf.gif)
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 ...
![ed_bcdgi](/images/search_icon_pdf.gif)
ed_bcdgi
Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...
![sir20022](/images/search_icon_pdf.gif)
sir20022
Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...
![ie_gpd](/images/search_icon_pdf.gif)
ie_gpd
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 ...
![hksa810cfd](/images/search_icon_pdf.gif)
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...