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update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

File Type: pdf | Size: 508 KB

update095

i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...

发布日期: 2019-03-25

File Type: pdf | Size: 649 KB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

发布日期: 2019-03-25

File Type: pdf | Size: 800 KB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update240

i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...

File Type: pdf | Size: 1 MB

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

发布日期: 2004-03-23

File Type: pdf | Size: 564 KB

MPFA_consultation_paper

发布日期: 2004-03-23

File Type: pdf | Size: 564 KB

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

发布日期: 2019-03-25

File Type: pdf | Size: 131 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 153 KB

pn851

File Type: pdf | Size: 131 KB

1549_16Mar2021_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...

File Type: pdf | Size: 283 KB

pn871

PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...

发布日期: 2019-03-25

File Type: pdf | Size: 218 KB

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

发布日期: 2019-03-25

File Type: pdf | Size: 253 KB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update045

Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 431 KB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

发布日期: 2013-05-31

File Type: pdf | Size: 9 MB

update 274

i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...

File Type: pdf | Size: 778 KB

HKBN Handbill 20230430 Chinese

計劃詳情： 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...

File Type: pdf | Size: 702 KB

Liu & Wong 12-Aug-04

File Type: pdf | Size: 50 KB

LCpaper_20060327

LC Paper No. CB(2)1490/05-06(04)

发布日期: 2007-11-23

File Type: pdf | Size: 339 KB

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

发布日期: 2019-03-25

File Type: pdf | Size: 889 KB

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

File Type: pdf | Size: 823 KB

Blackout dates2016

201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門澳門線) Commission not available on the below mentioned sailing datesCommiss ...

发布日期: 2016-02-24

File Type: pdf | Size: 64 KB

aia

ASSOCIATION OF INTERNATIONAL ACCOUNTANTS Comments on SME Implementation Group Draft Question and Answers Submitted 31 May 2011 2 Introduction These comments are submitted by the Association of Interna ...

发布日期: 2011-05-31

File Type: pdf | Size: 102 KB

smeig-qa4

IFRS for SMEs Section 1, Issue 4 Investment funds with only a few participants April 2011 Draft Q&A 2011/04 Response 2. The intention under paragraph 1.3 is to capture those entities that hold and ...

发布日期: 2011-04-14

File Type: pdf | Size: 54 KB

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update230

update095

update224

update155

update240

MPFA_consultation_paper

MPFA_consultation_paper

pn851

update164

pn851

1549_16Mar2021_Redacted

pn871

update111

pn852

update083

update045

130530_ppt

update 274

HKBN Handbill 20230430 Chinese

Liu & Wong 12-Aug-04

LCpaper_20060327

update136

update258

Blackout dates2016

aia

smeig-qa4

Mod C-ACC-STD_Dec 2013 (Final)_1_pdf

Mod C-ACC-STD_Jun 2013 (Final)

Mod C-ACC-STD_Dec 2013 (Final)

Mod C-ACC-STD_Jun 2013 (Final)_pdf