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update122

i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

File Type: pdf | Size: 567 KB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

File Type: pdf | Size: 1 MB

423410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012; revised March 2014, January 2019, September 2019, July 2020, Decemb ...

File Type: pdf | Size: 791 KB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

發布日期: 2019-03-25

File Type: pdf | Size: 451 KB

hksre2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...

發布日期: 2019-03-25

File Type: pdf | Size: 407 KB

1_101a

Guidelines 1.101A Revised December 2018 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules 1 Date: Revised December 2018 GUID ...

發布日期: 2019-03-25

File Type: pdf | Size: 347 KB

update222

Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...

發布日期: 2019-03-25

File Type: pdf | Size: 262 KB

update176

1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...

發布日期: 2019-03-25

File Type: pdf | Size: 307 KB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

Module D Supplement 20162

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 D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Revised 1 101A_Oct 2015

Guidelines 1.101A Issued March 2007; Revised October 2015 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules Effective on or ...

發布日期: 2016-08-02

File Type: pdf | Size: 145 KB

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

發布日期: 2013-06-25

File Type: pdf | Size: 203 KB

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 2 MB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

發布日期: 2011-04-07

File Type: pdf | Size: 422 KB

BudgetProposal2009-10

Turning challenges into opportunities Budget proposals 2009-10Composition of the HKICPA Taxation Committee 2008 Chairman: Mr. David Southwood Deputy Chairmen: Dr. Stella Cho Ms. Ayesha Macpherson Memb ...

發布日期: 2008-12-18

File Type: pdf | Size: 1 MB

BudgetProposal2008-09

發布日期: 2008-12-18

File Type: pdf | Size: 1 MB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

發布日期: 2007-03-30

File Type: pdf | Size: 101 KB

hksir400

HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...

發布日期: 2005-10-21

File Type: pdf | Size: 477 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

發布日期: 2004-05-28

File Type: pdf | Size: 215 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

發布日期: 2003-08-12

File Type: pdf | Size: 333 KB

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