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TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...
pr20110707-e
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2011 Invites Entries Uncertainty in international markets and the growth of Hong Kong’s market highlight need for goo ...
DP_Cframework
July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...
DP-Cframework
July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...
smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
SME-FRS_CP-IIcl
Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...
pressrelease(eng)
pressrelease(eng) 1 Dear Assignment/News/Business Assignment Editor New Qualification Programme to groom future talent Institute releases Position Paper for CPA qualifying process reform (HONG KONG, 4 ...
JudgesReport221124_Final
1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...
bc_bcdgi
Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...
update 273
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Module B (5th edition)_Part 1
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Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...
Module 4
Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...
Module D 6th Edition Learning Pack_Part 2
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apm_egmcl
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Module B 6th Edition Flash Card
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dp_di
Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...
ed_ifrs15_2
Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...