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ED-IFRS-7

October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...

發布日期: 2008-10-14

File Type: pdf | Size: 421 KB

prc_ar_2007

Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...

發布日期: 2008-04-23

File Type: pdf | Size: 189 KB

sas500

SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...

發布日期: 2004-09-03

File Type: pdf | Size: 169 KB

ssap05

SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...

發布日期: 2004-05-28

File Type: pdf | Size: 172 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

發布日期: 2002-11-15

File Type: pdf | Size: 1 MB

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

發布日期: 2002-08-23

File Type: pdf | Size: 263 KB

consultation_paper

發布日期: 2002-08-16

File Type: pdf | Size: 656 KB

audite

A GUIDE FOR EFFECTIVE AUDIT COMMITTEES By The Audit Committee Guide Review Task Force of The HKSA Corporate Governance CommitteeHong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre, 89 ...

發布日期: 2002-02-04

File Type: pdf | Size: 1 MB

edu_hkfrs17

Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

File Type: pdf | Size: 845 KB

sub_reg

Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 5 MB

lce_app

Page 1 of 14 PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES APPENDIX 1 Glossary of Terms This glossary lists the terms that are defined for the ...

File Type: pdf | Size: 299 KB

TFEC IR(A) No7 2018 submission 181210

1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...

File Type: pdf | Size: 873 KB

snap_gpd

IFRS Standards Exposure Draft December 2019 Snapshot: General Presentation and Disclosures This Snapshot provides an overview of the Exposure Draft General Presentation and Disclosures published by th ...

File Type: pdf | Size: 215 KB

hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

File Type: pdf | Size: 439 KB

adm1_202322

Amendments to HKAS 1 Issued December 2022 Effective for annual periods beginning on or after 1 January 2024 Non-current Liabilities with Covenants Amendments to HKAS 1 NON-CURRENT LIABILITIES WITH COV ...

File Type: pdf | Size: 487 KB

S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

File Type: pdf | Size: 7 MB

Training Records AS Annual signoff Final signoff

Training Records AS Annual signoff Final signoff Qualification Programme (QP) Practical Experience Online System (Online Training Records for Authorized Supervisor) User GuidePage 1 of 8 Online Traini ...

File Type: pdf | Size: 785 KB

sub_iesbasus

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...

File Type: pdf | Size: 696 KB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

發布日期: 2013-07-18

File Type: pdf | Size: 18 MB

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

File Type: pdf | Size: 368 KB

ed_15cl

發布日期: 2015-07-30