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snp_rra

IFRS Standards Exposure Draft January 2021 This Snapshot provides an overview of the Exposure Draft Regulatory Assets and Regulatory Liabilities published by the International Accounting Standards Boa ...

File Type: pdf | Size: 234 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

File Type: pdf | Size: 1 MB

sub_irbrp2

Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 790 KB

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

173 10-0448H edited

Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...

File Type: pdf | Size: 577 KB

hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 394 KB

sub_pir9

Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...

File Type: pdf | Size: 776 KB

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

File Type: pdf | Size: 403 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

發布日期: 2012-03-21

File Type: pdf | Size: 433 KB

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

File Type: pdf | Size: 2 MB

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

File Type: pdf | Size: 336 KB

hkas24revised

HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

發布日期: 2019-03-25

File Type: pdf | Size: 639 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

20150428_MPSII_A

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發布日期: 2015-04-30

File Type: pdf | Size: 3 MB

20130416_module_b_part1

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發布日期: 2013-05-06

File Type: pdf | Size: 2 MB

ed07-ed

International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...

發布日期: 2004-07-08

File Type: pdf | Size: 843 KB