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update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

發布日期: 2014-03-05

File Type: pdf | Size: 1 MB

ed_sme13cl

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements which cover ...

發布日期: 2013-08-20

File Type: pdf | Size: 1 MB

ed_sme13

發布日期: 2013-08-20

File Type: pdf | Size: 1 MB

update268

i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

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151203attach

CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...

發布日期: 2003-10-27

File Type: pdf | Size: 295 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

File Type: pdf | Size: 532 KB

aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

File Type: pdf | Size: 399 KB

aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

File Type: pdf | Size: 547 KB

t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

File Type: pdf | Size: 1 MB

2tb5

File Type: pdf | Size: 1021 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

update263

i Update No. 263 (Issued 25 June 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised content ...

File Type: pdf | Size: 3 MB

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

發布日期: 2006-07-26

File Type: pdf | Size: 859 KB

COErevised

Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

COErevised

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apm_egmcl

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File Type: pdf | Size: 3 MB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

發布日期: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

發布日期: 2006-11-29

File Type: pdf | Size: 1 MB

ed_aasccode

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...

File Type: pdf | Size: 1 MB

Microsoft Word - Application Form _HK_ - 2019#0;

Microsoft Word - Application Form _HK_ - 2019 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professiona ...

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dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

發布日期: 2010-04-06

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC266-1112

BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...

發布日期: 2013-11-12

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-1112

發布日期: 2013-11-12

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0625

BOC HKICPA Platinum Card Application Form BOC HKICPA PLATINUM CARD TYPE SELECTION WELCOME GIFT SELECTION (for main card applicants only) Annual Income Required HK150,000 If applicant successfully app ...

發布日期: 2013-06-26

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0325

發布日期: 2013-03-25

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0220

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

發布日期: 2013-02-20

File Type: pdf | Size: 1 MB

HKICPA_PDF Form-SC390-1224

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

發布日期: 2012-12-24

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 428 KB

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update177

update141

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ed_sme13cl

ed_sme13

update268

151203attach

i2c_esg

aatb5_20

aatb5_2108

t2tb5

2tb5

rp_goodwill20

update263

tb16

COErevised

COErevised

apm_egmcl

PartII_SFAS 157

DP-FairValueMeasurements-PII

ed_aasccode

Microsoft Word - Application Form _HK_ - 2019#0;

dp-extractive-activities

HKICPA_PDF-SC266-1112

HKICPA_PDF-SC390-1112

HKICPA_PDF-SC390-0625

HKICPA_PDF-SC390-0325

HKICPA_PDF-SC390-0220

HKICPA_PDF Form-SC390-1224

ie_gpd