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tts1304tuewk

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

發布日期: 2013-03-05

File Type: pdf | Size: 440 KB

tts1304

發布日期: 2013-03-05

File Type: pdf | Size: 534 KB

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

發布日期: 2012-10-09

File Type: pdf | Size: 244 KB

techwatch120

發布日期: 2012-10-09

File Type: pdf | Size: 244 KB

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

發布日期: 2011-04-11

File Type: pdf | Size: 466 KB

ssap13

SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...

發布日期: 2004-05-28

File Type: pdf | Size: 126 KB

2013-SMP-Forum-Brochure-(Updated)-2

2013-SMP-Forum-Brochure-(Updated)-2 Kampala, Uganda, The Kampala Serena Hotel, June 5, 2013 Trainers’ Workshop, June 4, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 AB ...

File Type: pdf | Size: 1 MB

259m

1 Minutes of the 259th meeting of the Financial Reporting Standards Committee held on Tuesday, 13 October 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 104 KB

1412Paper4Annex 3

Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...

File Type: pdf | Size: 47 KB

DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

File Type: pdf | Size: 297 KB

pdf_500

1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 19 April 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA D ...

File Type: pdf | Size: 201 KB

update269 re

1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

File Type: pdf | Size: 2 MB

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

hk(ifric)-int 17

Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...

發布日期: 2019-03-25

File Type: pdf | Size: 421 KB

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 938 KB

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

發布日期: 2019-03-25

File Type: pdf | Size: 17 MB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

28_11_2013_ModuleA_Case

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發布日期: 2013-12-11

File Type: pdf | Size: 993 KB

techwatch109

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch109

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

發布日期: 2005-01-14

File Type: pdf | Size: 1 MB

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

發布日期: 2004-09-03

File Type: pdf | Size: 104 KB

AudB2

發布日期: 2004-09-03

File Type: pdf | Size: 104 KB

alert37

1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...

File Type: pdf | Size: 291 KB

improve1113

Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2018-2020 Annual Improvements to HKFRSs Issued June 2020 ANNUAL IMPROVEMENTS TO HKFRSs 2018–2020 Copyright 2 COPYRIGHT Copyright ...

發布日期: 2020-06-29

File Type: pdf | Size: 466 KB

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 170 KB

update153

Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...

發布日期: 2019-03-25

File Type: pdf | Size: 298 KB

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-09-08

File Type: pdf | Size: 620 KB

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-08-06

File Type: pdf | Size: 695 KB

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-07-28

File Type: pdf | Size: 786 KB

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

發布日期: 2013-04-22

File Type: pdf | Size: 843 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

發布日期: 2011-06-29

File Type: pdf | Size: 286 KB

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

發布日期: 2010-08-06

File Type: pdf | Size: 1 MB

faq-comprehensive-income

Presentation of items of Other Comprehensive Income (OCI) Amendment to IAS 1 Presentation of Financial Statements Frequently asked questions 1. What are the current requirements for presenting profit ...

發布日期: 2010-05-27

File Type: pdf | Size: 188 KB

techwatch61

發布日期: 2007-11-08

File Type: pdf | Size: 307 KB

HKAS24cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...

發布日期: 2004-06-14

File Type: pdf | Size: 137 KB

edimprovements

-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...

發布日期: 2002-08-23

File Type: pdf | Size: 964 KB

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259m

1412Paper4Annex 3

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update269 re

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hk(ifric)-int 17

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Financial Statements

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