preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
update050
Update No. 50 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and iv and replace with new pages i and iv. Revise ...
cef-fr-handout
A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...
3_340
Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...
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 ...
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 ...
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 ...
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 ...
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 ...
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: ...
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 ...
Mod_A_Part_II_Jun2017
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
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 ...
ss-ifrs-for-sme-v1
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 ...
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 ...