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hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

File Type: pdf | Size: 746 KB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 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

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1 MB

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

update223

i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ed_LCE

International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

File Type: pdf | Size: 2 MB

update106

i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

Summary of IASB TRG papers

IFRS 17 TRG: 4 April 2019 IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 201 ...

File Type: pdf | Size: 698 KB

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

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 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

ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

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Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 10 MB

update156

i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

invitation_to_Comment_0809

31 July 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

發布日期: 2008-07-31

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hksae3410

update251

pn820_20

ed_gpd

82022

pn820_20

HKAS 38_2023

30926pn820

update223

ed_LCE

update106

update245

Summary of IASB TRG papers

Module C 6th Edition Learning Pack_Part 1

Module B (5th edition)_Part 2

02-imp-ed

ed__susec

Module D 6th Edition Learning Pack_Part 2

update156

invitation_to_Comment_0809