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hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

發布日期: 2019-03-25

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

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

File Type: pdf | Size: 532 KB

aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

File Type: pdf | Size: 399 KB

aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

File Type: pdf | Size: 547 KB

t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

File Type: pdf | Size: 1 MB

ab3_i2cf

19 July 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation G ...

File Type: pdf | Size: 712 KB

hksa80016

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 401 KB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 397 KB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

發布日期: 2019-03-25

File Type: pdf | Size: 417 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

發布日期: 2017-02-06

File Type: pdf | Size: 367 KB

MPS_Module B_Part 1_Upload

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發布日期: 2016-04-15

File Type: pdf | Size: 3 MB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

發布日期: 2015-05-20

File Type: pdf | Size: 353 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

發布日期: 2013-11-19

File Type: pdf | Size: 271 KB

Module B Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2013-08-09

File Type: pdf | Size: 421 KB

P00 Module C Business Assurance pre-workshop materials LN 090712

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發布日期: 2012-09-25

File Type: pdf | Size: 1 MB

ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 Ethics Circular -EC 1 Issued 16 December 2011 This Ethics Circular is developed by the ...

發布日期: 2011-12-16

File Type: pdf | Size: 216 KB

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hkas36

IAS36-38

HKAS 36_2023

i2c_esg

aatb5_20

aatb5_2108

t2tb5

ab3_i2cf

hksa80016

hksa71015

hksa57015

ex_cir060217

MPS_Module B_Part 1_Upload

eccir10515

ec1rev1113

Module B Preseen

P00 Module C Business Assurance pre-workshop materials LN 090712

ec1

Budget_Proposals_2018-19_(submission)_180205

coep4a

ec1dec18

ED_PIEtoISA7002602

ab3c922

ab3m922

IAASB-Consultation-Strategy-2024-2027

sa40222

sa55022

70122

26022

ITC