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3093hksa220

1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...

File Type: pdf | Size: 781 KB

hkas12024

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

File Type: pdf | Size: 1 MB

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

bc_di

Comments to be received by 12 January 2022 Comment deadline changed from 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19 IFRS Stand ...

File Type: pdf | Size: 399 KB

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

live-online-courses

1 March 2014 USER GUIDE ON LIVE ONLINE COURSE ONLINE COURSEONLINE COURSE ONLINE COURSE 2 March 2014 Table of Contents What is a live online course 3 Accessing a live online course before the live da ...

發布日期: 2014-03-11

File Type: pdf | Size: 641 KB

30927pn900

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

File Type: pdf | Size: 781 KB

List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

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n_hkas315

Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...

發布日期: 2020-03-30

File Type: pdf | Size: 1 MB

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

i2c_is600full

4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...

File Type: pdf | Size: 1 MB

sa31522

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...

File Type: pdf | Size: 1 MB

3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

File Type: pdf | Size: 1 MB

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

發布日期: 2022-09-26

File Type: pdf | Size: 620 KB

hksa600cfd

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

發布日期: 2019-03-25

File Type: pdf | Size: 580 KB

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 938 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

File Type: pdf | Size: 753 KB

FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

發布日期: 2010-03-26

File Type: pdf | Size: 1 MB

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30927pn900

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Financial_Statements

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hkifricint 12

ed_expert

Microsoft Word - RIF event _11.12.18_ flyer final