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DP_RevenueRecognition

December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...

發布日期: 2008-12-19

File Type: pdf | Size: 812 KB

sub_swp

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...

發布日期: 2014-03-12

File Type: pdf | Size: 585 KB

ED_IAS_37_19_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

發布日期: 2005-06-30

File Type: pdf | Size: 738 KB

ed_ias36

Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...

發布日期: 2013-01-18

File Type: pdf | Size: 143 KB

smeqa_ex

IFRS for SMEs Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary November 2011Es Se cu SM ecycl tion e e 0, u ces posal di Draft Q&A Response 3 Yes. Parag ...

發布日期: 2011-11-18

File Type: pdf | Size: 68 KB

3971412

1 Minutes of the 397th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 December 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 282 KB

20101013-20

Date 13 & 20 October 2010, Wednesdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Ko ...

發布日期: 2010-07-15

File Type: pdf | Size: 98 KB

CPA_Football_Competition15-16

CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

發布日期: 2015-09-29

File Type: pdf | Size: 411 KB

200712

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 December 2007. Members of the Committe ...

發布日期: 2008-01-23

File Type: pdf | Size: 52 KB

FRSCMS-Dec

發布日期: 2008-01-23

File Type: pdf | Size: 52 KB

hksa300cfd

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

發布日期: 2019-03-25

File Type: pdf | Size: 195 KB

ConvergenceI2C

-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...

發布日期: 2004-06-15

File Type: pdf | Size: 167 KB

ETS_Module D

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: 2017-11-16

File Type: pdf | Size: 1 MB

ETS_Module D

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File Type: pdf | Size: 1 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 2 MB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

File Type: pdf | Size: 12 MB

HKAccountant

Technical Briefing 112 THE HONG KONG ACCOUNTANT JANUARY 2004 HKSA adopts International Audit Independence Rules The HKSA has issued new Independence Pronouncements in line with that used by accountanc ...

發布日期: 2004-03-04

File Type: pdf | Size: 266 KB

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 ...

File Type: pdf | Size: 201 KB

ETS_Module A

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發布日期: 2017-05-05

File Type: pdf | Size: 2 MB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 397 KB

ed-amortised-cost-n-impairment-basic

November 2009 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010 Basis for Conclusions Exposure Draft ED/2009/12Basis for Conclusions on Exposure Draft FINANC ...

發布日期: 2009-11-04

File Type: pdf | Size: 199 KB

hkas28_2011

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...

File Type: pdf | Size: 702 KB

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

File Type: pdf | Size: 1 MB

satmeetingnotes160729_eng final

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2016-10-18

File Type: pdf | Size: 363 KB

snap_crlost

Exposure Draft March 2013 Snapshot: Financial Instruments: Expected Credit Losses This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses. It provides an over ...

發布日期: 2013-03-07

File Type: pdf | Size: 104 KB

i2c_coepartg-old

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

File Type: pdf | Size: 89 KB

pr_rate

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

發布日期: 2013-03-28

File Type: pdf | Size: 121 KB

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DP_RevenueRecognition

sub_swp

ED_IAS_37_19_Amend

ed_ias36

smeqa_ex

3971412

20101013-20

CPA_Football_Competition15-16

200712

FRSCMS-Dec

hksa300cfd

ConvergenceI2C

ETS_Module D

ETS_Module D

annual_report_2015_eng

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

HKAccountant

pdf_500

ETS_Module A

hksa71015

ed-amortised-cost-n-impairment-basic

hkas28_2011

HKAS 28_2023

satmeetingnotes160729_eng final

snap_crlost

i2c_coepartg-old

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Submissions on Corporate Governance-related Subjects

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_2