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273810

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 ...

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UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: https:/ ...

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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

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

File Type: pdf | Size: 13 MB

ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

File Type: pdf | Size: 543 KB

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

8601

THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...

File Type: pdf | Size: 787 KB

pn860_1_17av

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

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pn860_1_17ar

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pn860_1_17

File Type: pdf | Size: 825 KB

Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

File Type: pdf | Size: 1 MB

update231

1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...

File Type: pdf | Size: 7 MB

update118

i Update No. 118 (Issued 6 July 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i to iv ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

發布日期: 2005-06-30

File Type: pdf | Size: 1 MB

ED-IFRS3

發布日期: 2005-06-30

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 1 MB

aatb6_2108

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

File Type: pdf | Size: 3 MB

8601pned20

30 June 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 860.1 (Revised) The Audit of Retirement ...

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Module C 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

發布日期: 2013-07-18

File Type: pdf | Size: 18 MB

frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

發布日期: 2012-07-27

File Type: pdf | Size: 11 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

hkfrs15

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...

File Type: pdf | Size: 2 MB

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

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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 ...

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Module 14_LP

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File Type: pdf | Size: 10 MB

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

發布日期: 2019-03-25

File Type: pdf | Size: 712 KB

update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

發布日期: 2004-11-19

File Type: pdf | Size: 1 MB

hkfrs3revised

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...

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273810

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

ed_aasccode

annual_report_2019_eng

ed_gpd

ed_pn8102t

8601

pn860_1_17av

pn860_1_17ar

pn860_1_17

Support Manual of the old PE Framework

update231

update118

ED_IFRS3

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IAS36-38

aatb6_2108

8601pned20

Module C 6th Edition Learning Pack_Part 1

cef-fr-handout

frs-refresher-course

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hkfrs15

HKFRS 15_2023

311n18

Module 14_LP

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