HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...
HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...
i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
Basis for Conclusions on 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 ...
