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em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

pn740ar

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 ...

File Type: pdf | Size: 451 KB

update047

Update No. 47 (Issued December 2007) 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. Revi ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

pn810_2ed20

3 July 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 810.2 (Revised) The Duties of the Auditor ...

File Type: pdf | Size: 974 KB

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

File Type: pdf | Size: 1 MB

3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 1 MB

i2cpn8202020

30 October 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 820 (Revised) The Audit of Licensed C ...

File Type: pdf | Size: 1 MB

overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

發布日期: 2018-10-09

File Type: pdf | Size: 1 MB

overview-2018_1

發布日期: 2018-10-09

File Type: pdf | Size: 1 MB

FASB_preliminary_views0508

NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

FASB-Preliminary-Views

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

發布日期: 2008-01-21

File Type: pdf | Size: 356 KB

ed-isa260_isa600

4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

ed-isa260_isa600

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

1aatb1212

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

File Type: pdf | Size: 826 KB

2aatb2tc

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

File Type: pdf | Size: 447 KB

2aatb1212

File Type: pdf | Size: 442 KB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 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

30022

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

發布日期: 2024-07-09

File Type: pdf | Size: 618 KB

300022

發布日期: 2024-07-09

File Type: pdf | Size: 618 KB

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

發布日期: 2019-03-25

File Type: pdf | Size: 601 KB

pn810_2_16

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

發布日期: 2019-03-25

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