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update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

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Module 13_LP

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File Type: pdf | Size: 9 MB

Module C (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

發布日期: 2018-02-13

File Type: pdf | Size: 2 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

發布日期: 2014-03-05

File Type: pdf | Size: 20 MB

810222

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

File Type: pdf | Size: 796 KB

Module C Business Assurance_Part 1

Qualification Programme Module C: Business Assurance F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance L E A R N I N G P A C Kii First edition 2010 Four ...

發布日期: 2015-03-20

File Type: pdf | Size: 9 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

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update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

發布日期: 2019-03-25

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update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

發布日期: 2019-03-25

File Type: pdf | Size: 7 MB

dp_dpfice

IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...

發布日期: 2018-06-27

File Type: pdf | Size: 810 KB

bc_cf

Basis for Conclusions Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingBasis for Conclusions on the Exposure Draft Conceptual Fr ...

發布日期: 2015-05-27

File Type: pdf | Size: 529 KB

dp_rate

Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...

發布日期: 2014-09-16

File Type: pdf | Size: 486 KB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

發布日期: 2007-10-10

File Type: pdf | Size: 861 KB

IASB_ED_Proposed_Improvement

發布日期: 2007-10-10

File Type: pdf | Size: 861 KB

exposure_draft

1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...

發布日期: 2004-05-06

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update166

HKAS 36_2023

Module 13_LP

Module C (5th edition)_Part 1

S027Champion

ppt

810222

8102pn21

8102pn21

Module C Business Assurance_Part 1

Module D (5th edition)_Part 1

hkfrs10

update194

update055

dp_dpfice

bc_cf

dp_rate

ED-Proposed-Improvement

IASB_ED_Proposed_Improvement

exposure_draft