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update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...

發布日期: 2019-03-25

File Type: pdf | Size: 932 KB

update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

發布日期: 2019-03-25

File Type: pdf | Size: 633 KB

MichaelPage

commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...

發布日期: 2006-10-20

File Type: pdf | Size: 5 MB

CO-rewrite - non transitional QA

Question A7 Disclosure of items under Companies Directors Report Regulation Under section 388 2 Answer No. The reference to consolidated directors' report in section 388(2) does not automatically ...

發布日期: 2019-04-18

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

發布日期: 2019-03-25

File Type: pdf | Size: 392 KB

CL537

Annex 1 HKAB’s Comments on IASB Exposure Draft ED/2018/2 Onerous Contracts -Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) Seq. Relevant Extracts HKAB Comments Question 1 The Board prop ...

File Type: pdf | Size: 266 KB

hksa805cfd

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 246 KB

proposal11-12

2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...

發布日期: 2011-01-27

File Type: pdf | Size: 344 KB

full-budget-proposals-2011-12

發布日期: 2011-01-27

File Type: pdf | Size: 344 KB

hksa570cfd

H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 215 KB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

發布日期: 2011-04-07

File Type: pdf | Size: 422 KB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

發布日期: 2010-08-17

File Type: pdf | Size: 353 KB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

ETS_Module A

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發布日期: 2017-05-05

File Type: pdf | Size: 2 MB

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

File Type: pdf | Size: 661 KB

Statement 1500 2 Marchclean

File Type: pdf | Size: 661 KB

ed_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...

File Type: pdf | Size: 316 KB

Global Call_CPA membership tel-communication offer Apr 2022

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2022 11/F, Li Po Chun Chambers, No. 189 Des Vo ...

File Type: pdf | Size: 2 MB

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

File Type: pdf | Size: 884 KB

Module A 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

發布日期: 2017-08-08

File Type: pdf | Size: 372 KB

Global Call - CPA membership Current Offer

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/9/2022 11/F, Li Po Chun Chambers, No. 189 Des Voeu ...

File Type: pdf | Size: 2 MB

AMLB1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...

發布日期: 2012-05-10

File Type: pdf | Size: 155 KB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

發布日期: 2009-02-16

File Type: pdf | Size: 230 KB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

發布日期: 2007-03-30

File Type: pdf | Size: 101 KB

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update043

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CO-rewrite - non transitional QA

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proposal11-12

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ETS_Module A

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Statement 1500 2 Marchclean

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Global Call_CPA membership tel-communication offer Apr 2022

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Module A 6th Edition Learning Pack_Part 2

DC order_ D-15-1100H_11 Jul 2017_edited

Global Call - CPA membership Current Offer

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