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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

HKICPA_AR2020_EN_20201125V3_final

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File Type: pdf | Size: 9 MB

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

發布日期: 2005-05-09

File Type: pdf | Size: 371 KB

ed-hksa700_and_ISA705_and_706

發布日期: 2005-05-09

File Type: pdf | Size: 371 KB

LPMB_6thEdition

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File Type: pdf | Size: 12 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

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-16

File Type: pdf | Size: 8 MB

ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

ed_issa5

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

發布日期: 2019-03-25

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smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

發布日期: 2019-03-25

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hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

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update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

發布日期: 2019-03-25

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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

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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

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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

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ed_sme13

發布日期: 2013-08-20

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annual_report_2019_eng

HKICPA_AR2020_EN_20201125V3_final

ed-hksa700_and_ISA705_and_706

ed-hksa700_and_ISA705_and_706

LPMB_6thEdition

cef-fr-handout

Module A Financial Reporting_Part 1

ed_issa5r

ed_issa5

ed_issa5

Module D Taxation Part 2

sme-frf&sme-frs_re

smefrf2019

hkfrs10

update227

update177

update141

tr

ed_sme13cl

ed_sme13