update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
bc_leases
Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
DPMeasurement_full
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-FullVer
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aatb6_2108
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HKBN Handbill 20240930 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
HKBN Handbill 20241130 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
update076
Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...
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 ...
Module D (5th edition)_Part 3
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ed__susec
International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...
Module B 6th Edition Learning Pack_Part 1
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Module B Corporate Financing_Part 1
Qualification Programme Module B: Corporate Financing 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 B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...
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LPMD_6thEdition
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Module B Corporate Financing_Part 2
Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...
Module D (5th edition)_Part 2
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apm_egmcl
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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 ...
Module 14_LP
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update106
i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...
Module D 6th Edition Learning Pack_Part 1
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Module A 6th Edition Learning Pack_Part 1
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Module C Business Assurance_Part 1
Qualification Programme Module C: Business Assurance 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 C Business Assurance L E A R N I N G P A C Kii First edition 2010 Four ...
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International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
Module A (5th edition)_Part 1
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