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hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

File Type: pdf | Size: 439 KB

62022

Using the Work of an Auditor’s Expert Hong Kong Standard on Auditing 620 HKSA 620 Issued July 2009; revised July 2010, July 2020, January 2021, December 2021, May 2022, January 2024 Effective for audi ...

File Type: pdf | Size: 426 KB

pef-overview-1

Overview of Practical Experience Framework 1 Practical Experience Framework Hong Kong Institute of CPAs 1 1.1 Overview The Hong Kong Institute of Certified Public Accountants (“the Institute”) intro ...

File Type: pdf | Size: 265 KB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

FASB_preliminary_views0508

NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

FASB-Preliminary-Views

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

發布日期: 2013-05-16

File Type: pdf | Size: 460 KB

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

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

發布日期: 2019-03-25

File Type: pdf | Size: 250 KB

update154

Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...

發布日期: 2019-03-25

File Type: pdf | Size: 653 KB

New Board_GEM Review submission_Aug 17

By email and by post 18 August 2017 Our Ref.: C/CFC, M112691 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: (i) ...

發布日期: 2017-08-21

File Type: pdf | Size: 1 MB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

發布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

發布日期: 2003-06-06

File Type: pdf | Size: 130 KB

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

發布日期: 2002-10-30

File Type: pdf | Size: 760 KB

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 2 MB

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

File Type: pdf | Size: 9 MB

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hkas23revised

62022

pef-overview-1

LPMD_6thEdition

FASB_preliminary_views0508

FASB-Preliminary-Views

ed_leases

HKAS 38_2023

pn1012

update154

New Board_GEM Review submission_Aug 17

qa-report

qa-report

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission

ed-pn1012

ed-pn1012

PWC 10-Sep-02

Module A (Dec 12) Workshop 1

Written Reports