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Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

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Module A Supplement 20162

發布日期: 2016-09-15

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Module A Supplement 20162

發布日期: 2016-09-15

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730pn21

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...

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update241

i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

File Type: pdf | Size: 4 MB

700tc

1 August 2016December 2021 示例一：為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況：對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計（即《香港審計準則》第600號並不適用）。該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。審計業務約定書的條款反映 ...

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old

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020 AMENDED PREFACE TO THE HONG ...

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730pn21

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ed_570

International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...

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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

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update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

發布日期: 2019-03-25

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private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

發布日期: 2010-01-20

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pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

發布日期: 2019-03-25

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