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ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

發布日期: 2005-11-09

File Type: pdf | Size: 1 MB

t1tb2

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: 614 KB

1tb2

File Type: pdf | Size: 612 KB

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

File Type: pdf | Size: 1 MB

Module B 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 7 MB

Module B (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 2 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

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 1 MB

ed_sme13

發布日期: 2013-08-20

File Type: pdf | Size: 1 MB

ed_isqm1

Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

File Type: pdf | Size: 1 MB

smefrf1221

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...

File Type: pdf | Size: 1 MB

42t3tb6

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: 8 MB

3tb6

File Type: pdf | Size: 1 MB

t3tb6

File Type: pdf | Size: 8 MB

update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update150

i Update No. 150 (Issued 30 June 2014) 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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

dp_di

Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

發布日期: 2017-03-29

File Type: pdf | Size: 549 KB

ed_cf

Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingExposure Draft Conceptual Framework for Financial Reporting Comments to be rece ...

發布日期: 2015-05-27

File Type: pdf | Size: 401 KB

ed_ic

Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsInsurance Contracts Comments to be received by 25 October 2 ...

發布日期: 2013-06-20

File Type: pdf | Size: 321 KB

ed-insurance-contracts-basis

July 2010 Comments to be received by 30 November 2010 Insurance Contracts Basis for Conclusions Exposure Draft ED/2010/8Basis for Conclusions on Exposure Draft INSURANCE CONTRACTS Comments to be recei ...

發布日期: 2010-07-30

File Type: pdf | Size: 477 KB

ED-DPLeasesPreliminaryViews

Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...

發布日期: 2009-03-19

File Type: pdf | Size: 593 KB

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ed_IAASB_0602

t1tb2

1tb2

ed_issa5r

ed_issa5

ed_issa5

Module B 6th Edition Learning Pack_Part 1

Module B (5th edition)_Part 1

hkfrs17

HKFRS 17_2023

sme-frf&sme-frs_re

smefrf2019

ed_sme13cl

ed_sme13

ed_isqm1

smefrf1221

42t3tb6

3tb6

t3tb6

update211

update169

update150

dp_di

ed_cf

ed_ic

ed-insurance-contracts-basis

ED-DPLeasesPreliminaryViews

update249

dp_bcucc20

dp1_goodwill