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update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

發布日期: 2019-03-25

File Type: pdf | Size: 777 KB

update196

i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 961 KB

update154

Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...

發布日期: 2019-03-25

File Type: pdf | Size: 653 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 376 KB

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

發布日期: 2018-04-18

File Type: pdf | Size: 1 MB

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

發布日期: 2017-11-23

File Type: pdf | Size: 564 KB

Exam Technique Seminar_Module D_for student

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

發布日期: 2016-11-16

File Type: pdf | Size: 1 MB

pr-yau-0729-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 July 2014) — A Disci ...

發布日期: 2014-07-29

File Type: pdf | Size: 108 KB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

發布日期: 2013-05-31

File Type: pdf | Size: 926 KB

pr20120514-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs appoints new chief executive and registrar (HONG KONG, 14 May 2012) — The Hong Kong Institute of Certified Public Accountan ...

發布日期: 2012-05-14

File Type: pdf | Size: 107 KB

pr-20120223-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against two certified public accountants (practising) (HONG KONG, 23 February 2012) — A Disciplin ...

發布日期: 2012-02-23

File Type: pdf | Size: 114 KB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

發布日期: 2011-11-14

File Type: pdf | Size: 277 KB

GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

發布日期: 2007-03-29

File Type: pdf | Size: 1 MB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

發布日期: 2004-05-28

File Type: pdf | Size: 215 KB

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