IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...
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 ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...
i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...
Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...