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hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

發布日期: 2019-03-25

File Type: pdf | Size: 280 KB

1_305

1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...

發布日期: 2019-03-25

File Type: pdf | Size: 239 KB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

發布日期: 2019-03-25

File Type: pdf | Size: 576 KB

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2018-02-02

File Type: pdf | Size: 1022 KB

MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

發布日期: 2017-10-30

File Type: pdf | Size: 657 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

發布日期: 2017-08-29

File Type: pdf | Size: 432 KB

Mod_D_Part_II_Jun2017

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

發布日期: 2017-04-24

File Type: pdf | Size: 1 MB

Mod_A_Part_II_Jun2017

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發布日期: 2017-04-24

File Type: pdf | Size: 3 MB

ed-agendaconsultation

July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...

發布日期: 2011-07-25

File Type: pdf | Size: 308 KB

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

發布日期: 2010-01-20

File Type: pdf | Size: 116 KB

ss-ifrs-for-sme

1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...

發布日期: 2009-10-23

File Type: pdf | Size: 1 MB

ss-ifrs-for-sme-v2

IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...

發布日期: 2009-10-19

File Type: pdf | Size: 956 KB

ss-ifrs-for-sme-v1

發布日期: 2009-10-06

File Type: pdf | Size: 428 KB

ED-ManagementCommentary

Exposure Draft ED/2009/6 June 2009 Management Commentary Comments to be received by 1 March 2010Exposure Draft MANAGEMENT COMMENTARY Comments to be received by 1 March 2010 ED/2009/6This exposure draf ...

發布日期: 2009-06-22

File Type: pdf | Size: 226 KB

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

發布日期: 2008-07-04

File Type: pdf | Size: 1 MB

ComparisonTable2007

發布日期: 2008-07-04

File Type: pdf | Size: 1 MB

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

發布日期: 2004-06-14

File Type: pdf | Size: 198 KB

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hkas31

1_305

update225

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

MPS_D_PartI

CEFexamfr17

Mod_D_Part_II_Jun2017

Mod_A_Part_II_Jun2017

ed-agendaconsultation

private-entities-hi-lv-comparison

ss-ifrs-for-sme

ss-ifrs-for-sme-v2

ss-ifrs-for-sme-v1

ED-ManagementCommentary

ComparisonTable2007

ComparisonTable2007

HKAS17cl

Mod A (Jun 12) workshop 2 students notes

sub_17amd

ed_lback