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smp-forum-asc-oct

1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...

發布日期: 2009-11-05

File Type: pdf | Size: 229 KB

nss-eeting-sept

The Financial Reporting Council Limited is a company limited by guarantee Registered in England number 2486368. Registered Office: As above A part of the Financial Reporting Council Accounting Standar ...

發布日期: 2009-10-06

File Type: pdf | Size: 143 KB

Report_RRM

Report on the Review of Registration Matters By the Registration and Practising Committee 2006 Hong Kong Institute of Certified Public Accountants CONTENTS Page 1. Introduction 1 – 2 2. Registration ...

發布日期: 2006-04-21

File Type: pdf | Size: 192 KB

JudgesReport2004

1 Award Winners Significant Improvement Award Hang Seng Index Category Johnson Electric Holdings Limited PCCW Limited Non-Hang Seng Index Category Hong Kong Exchanges and Clearing Limited Hang Seng In ...

發布日期: 2004-11-29

File Type: pdf | Size: 945 KB

rbp_I2C

14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...

發布日期: 2004-01-21

File Type: pdf | Size: 632 KB

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

File Type: pdf | Size: 1 MB

cp_sr

IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...

File Type: pdf | Size: 449 KB

Quality assurance department report 2021

QUALITY ASSURANCE 2021 ANNUAL REPORTForeword 2 Our work and review outcomes -Practice review programme 4 Our findings Practice review programme – audit quality assurance reviews 12 Practice review pro ...

File Type: pdf | Size: 1 MB

edc

Draft Supplemental Guidance September 2021 DRAFT SUPPLEMENTAL GUIDANCE FOR THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES – AUDITOR REPORTI ...

File Type: pdf | Size: 342 KB

DP_LCE

DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

File Type: pdf | Size: 619 KB

M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

File Type: pdf | Size: 685 KB

ed_LCE

International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...

File Type: pdf | Size: 370 KB

co23

STANDARD SETTING Financial reporting considerations for closing out 2023 FEBRUARY 20241 CONTENTS Introduction 2 I. Topical issues 3 1. The lingering impact of economic challenges and uncertainties on ...

File Type: pdf | Size: 1 MB

cos22

MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...

File Type: pdf | Size: 3 MB

HKAS 26_2023

Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...

File Type: pdf | Size: 832 KB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

發布日期: 2019-03-25

File Type: pdf | Size: 494 KB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

發布日期: 2006-11-29

File Type: pdf | Size: 1 MB

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smp-forum-asc-oct

nss-eeting-sept

Report_RRM

JudgesReport2004

rbp_I2C

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)

cp_sr

Quality assurance department report 2021

edc

DP_LCE

M11 Pilot Paper

ed_LCE

co23

cos22

HKAS 26_2023

Tesla Offer til Dec 2024

pn810_2_16

PartII_SFAS 157

DP-FairValueMeasurements-PII

273810

ref20022

bc-revenue

hksa20016

sa22

refsa22

hksa20016

01_06

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