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November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

發布日期: 2011-11-14

File Type: pdf | Size: 277 KB

ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

發布日期: 2011-11-14

File Type: pdf | Size: 3 MB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

發布日期: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

發布日期: 2010-05-24

File Type: pdf | Size: 580 KB

ed-ias37-liabilities

January 2010 Exposure Draft ED/2010/1 Measurement of Liabilities in IAS 37 Proposed amendments to IAS 37 Comments to be received by 12 April 2010Exposure Draft MEASUREMENT OF LIABILITIES IN IAS 37 (Li ...

發布日期: 2010-01-05

File Type: pdf | Size: 242 KB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

發布日期: 2009-02-16

File Type: pdf | Size: 230 KB

IFAC_corporatecode_Dec08-Eng

廉政公署香港道德發展中心Hong Kong Ethics Development Centre, ICAC Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organ ...

發布日期: 2008-12-08

File Type: pdf | Size: 1 MB

IFAC_corporatecode

Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organizations Foreword All professional accountants, whethe ...

發布日期: 2008-05-09

File Type: pdf | Size: 359 KB

ED_I2C_ISA505_ISA620

30 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 505 (Revi ...

發布日期: 2007-10-30

File Type: pdf | Size: 658 KB

Fin_Mgt_E

Home Affairs Department Independent Commission Against CorruptionA Guide on Clean and Effective Financial Management Contents Introduction 1 Annual Budget 3 Maintenance of Accounts and Records 7 Contr ...

發布日期: 2007-06-21

File Type: pdf | Size: 2 MB

spm_crs4

Supervisory Policy Manual CR-S-4 New Share Subscription and Share Margin Financing Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, which contains ...

發布日期: 2006-12-22

File Type: pdf | Size: 258 KB

ssap28

SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...

發布日期: 2004-05-28

File Type: pdf | Size: 239 KB

080604_att

DRAFT FOR CONSULTATION PURPOSES ONLY DRAFT PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS May 2004 Hong Kong Exchanges and Clearing ...

發布日期: 2004-05-05

File Type: pdf | Size: 311 KB

budget_proposals2002

P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...

發布日期: 2003-12-02

File Type: pdf | Size: 442 KB

training_guidelines

Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...

發布日期: 2002-04-23

File Type: pdf | Size: 2 MB

bs2002

.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...

發布日期: 2001-12-18

File Type: pdf | Size: 718 KB

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Disciplinary Orders

eg-revenue

ff-2011-en

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pe-illustrative-financial-statement

ed-ias37-liabilities

lb1

IFAC_corporatecode_Dec08-Eng

IFAC_corporatecode

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Part 1_Contents&overview

pe-illustrative-financial-statement