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sa21022

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

File Type: pdf | Size: 415 KB

3096sa250

Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...

File Type: pdf | Size: 659 KB

update193

i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

hkfrs3revised

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...

File Type: pdf | Size: 1 MB

HKFRS 3_2023

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised August 2022September 2023 The illustrative examples accompanying this standard has been updated for editorial correction ...

File Type: pdf | Size: 1 MB

30917sa700

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

File Type: pdf | Size: 1 MB

hkfrsperev

HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for Private Entities Private Entities Private EntitiesPrivate EntitiesPrivate Entities Private EntitiesPrivate Entities Private Entiti ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update200

i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update051

Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

發布日期: 2019-03-25

File Type: pdf | Size: 825 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update122

i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 2 MB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

發布日期: 2014-11-27

File Type: pdf | Size: 8 MB

ed_ic

Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsInsurance Contracts Comments to be received by 25 October 2 ...

發布日期: 2013-06-20

File Type: pdf | Size: 321 KB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

發布日期: 2007-02-05

File Type: pdf | Size: 794 KB

CP_DRule

DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...

發布日期: 2006-06-06

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sa21022

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30917sa700

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update200

update051

pn860_1_17

update175

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annual_report_2014_eng

ed_ic

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