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cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

發布日期: 2013-07-18

File Type: pdf | Size: 18 MB

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

hksa22015

1 Quality Control for an Audit of Financial Statements HKS HKSA 220 IssuedIssuedIssued IssuedIssued JuneJuneJuneJune 2009200920092009; revised July 2010, May 2013 ; revised July 2010, May 2013; revise ...

發布日期: 2019-03-25

File Type: pdf | Size: 413 KB

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-16

File Type: pdf | Size: 8 MB

sa24022

THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...

File Type: pdf | Size: 887 KB

hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

發布日期: 2019-03-25

File Type: pdf | Size: 926 KB

hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

File Type: pdf | Size: 926 KB

Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 10 MB

update237

i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...

File Type: pdf | Size: 2 MB

update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

發布日期: 2019-03-25

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

invitation_to_comment_iaasb

2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...

發布日期: 2004-10-08

File Type: pdf | Size: 517 KB

invitation_to_comment_iaasb

發布日期: 2004-10-08

File Type: pdf | Size: 517 KB

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

File Type: pdf | Size: 1001 KB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 1 MB

hksa24016

THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Audi ...

發布日期: 2019-03-25

File Type: pdf | Size: 871 KB

hksa24016

File Type: pdf | Size: 871 KB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

發布日期: 2016-12-01

File Type: pdf | Size: 3 MB

ed-ISA_230_540_560_580_610_720_ED

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...

發布日期: 2007-01-09

File Type: pdf | Size: 1 MB

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

發布日期: 2019-03-25

File Type: pdf | Size: 549 KB

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

發布日期: 2019-03-25

File Type: pdf | Size: 422 KB

hksa81016

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...

發布日期: 2019-03-25

File Type: pdf | Size: 535 KB

hksa600cfd

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

發布日期: 2019-03-25

File Type: pdf | Size: 580 KB

MPS_B_PartI

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發布日期: 2017-10-30

File Type: pdf | Size: 4 MB

pn900rev16

File Type: pdf | Size: 549 KB

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cef-fr-handout

Module B (5th edition)_Part 2

hksa22015

01_08

08hksa22015

01_08

Module A Financial Reporting_Part 1

sa24022

hksir200

hksir200

Module D 6th Edition Learning Pack_Part 2

update237

update086

annual_report_2015_eng

invitation_to_comment_iaasb

invitation_to_comment_iaasb

s2600r

update072

IAS36-38

hksa24016

hksa24016

update076

annual_report_2016_chi

ed-ISA_230_540_560_580_610_720_ED

pn900rev16

pn810_2rev

hksa81016

hksa600cfd

MPS_B_PartI

pn900rev16