tts1304tuewk
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
tts1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
ws-bmss-5-7
Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...
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259m
1 Minutes of the 259th meeting of the Financial Reporting Standards Committee held on Tuesday, 13 October 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...
1412Paper4Annex 3
Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...
DC order_1239H_8Jan2019_edited
. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...
pdf_500
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 19 April 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA D ...
update269 re
1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...
hkas24revised
HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
hk(ifric)-int 17
Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...
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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 ...
update123
i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
Financial Statements
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Financial Statements
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28_11_2013_ModuleA_Case
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techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch109
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
I2C_IASed23
May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...
ED-IASed23
May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...