January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015; revised March 2017, December 2020, December 2021, May ...
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HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Managing MPF S ...
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
Taxation on digital services Programme Code: SCPD19050901 About the topic Taxation on digital economy has rapidly become one of the core items of political and tax policy discussions. Various stakehol ...
1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...