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ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

發布日期: 2002-10-21

File Type: pdf | Size: 345 KB

Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

File Type: pdf | Size: 1 MB

ed_aie

Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...

File Type: pdf | Size: 780 KB

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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Flashcard_Module A(5th edition)

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Flashcard_Module C(5th edition)

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File Type: pdf | Size: 1015 KB

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 ...

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Financial statements

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hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 723 KB

ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

File Type: pdf | Size: 594 KB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

pn740r

File Type: pdf | Size: 868 KB

ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

File Type: pdf | Size: 1 MB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

發布日期: 2014-03-05

File Type: pdf | Size: 20 MB

i2cpn830202a

20 February 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 830 (Revised) Reports by the Auditor ...

File Type: pdf | Size: 1 MB

old

File Type: pdf | Size: 1 MB

i2cpn830202

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311n18

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 ...

File Type: pdf | Size: 3 MB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update223

i Update No. 223 (Issued 28 December 2018) 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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

full_report

Hong Kong Institute of Certifi ed Public Accountants Annual Report 2006 A N N U A L R E P O R T 06 度報告0 6 年香港會計師公會二六年度報告鳴謝香港會計師公會衷心感謝香港管弦樂團允許本會拍攝其指揮和樂師在綵排及公演時之照片，以協助本年報的順利製作。The Hong Kong Institute of ...

發布日期: 2006-12-04

File Type: pdf | Size: 16 MB

ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

發布日期: 2005-06-30

File Type: pdf | Size: 1 MB

ED-IFRS3

發布日期: 2005-06-30

File Type: pdf | Size: 1 MB

iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

File Type: pdf | Size: 1 MB

ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

發布日期: 2014-01-15

File Type: pdf | Size: 724 KB

as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

發布日期: 2002-05-24

File Type: pdf | Size: 1 MB

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

發布日期: 2002-05-10

File Type: pdf | Size: 1 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

發布日期: 2019-03-25

File Type: pdf | Size: 487 KB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

發布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

發布日期: 2019-03-25

File Type: pdf | Size: 628 KB

hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

發布日期: 2019-03-25

File Type: pdf | Size: 1000 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

發布日期: 2019-03-25

File Type: pdf | Size: 368 KB

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 928 KB

qa-report2017

REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

發布日期: 2018-04-13

File Type: pdf | Size: 2 MB

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

發布日期: 2017-11-24

File Type: pdf | Size: 835 KB

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

發布日期: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

發布日期: 2017-04-06

File Type: pdf | Size: 4 MB

i2c_law

9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

發布日期: 2015-06-09

File Type: pdf | Size: 642 KB

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ED2

Mod C (Dec 12) Workshop 2 n

ed_aie

pn740r

Flashcard_Module A(5th edition)

Flashcard_Module C(5th edition)

ie_gpd

Financial statements

hkas40

ed_tp

Financial Statements

Financial Statements

pn740r

ed_expert

74022

HKAS 40_2023

update097

ppt

i2cpn830202a

old

i2cpn830202

311n18

update245

update081

update223

update142

full_report

ED_IFRS3

ED-IFRS3

iesba_code

ed_issa5r

ed_issa5

ed_issa5

Module D 6th Edition Learning Pack_Part 1

Module D Taxation Part 1

SSG_201314_Champion

as32ias39-ed_amend

02-imp-ed

Module D (5th edition)_Part 3

pn810_2

pn820

pn820rev

hkfrs8

cap50

update181

qa-report2017

Education material1

qa-report2016

qa-report2016

i2c_law