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 ...
AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...
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Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...
HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...
HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...
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i Update No. 232 (Issued 30 September 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -v and replace with the revised pages ...
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
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i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
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Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...
International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...
International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...
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 ...
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 ...
