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ed_FICE

Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 International Accounting Standards Board IASB/ED/2023/5 No ...

File Type: pdf | Size: 266 KB

60022

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 ...

File Type: pdf | Size: 662 KB

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 928 KB

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

發布日期: 2008-08-04

File Type: pdf | Size: 1 MB

ED-IAS33-SEPS

發布日期: 2008-08-04

File Type: pdf | Size: 1 MB

FASB_preliminary_views0508

NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

FASB-Preliminary-Views

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

發布日期: 2004-05-28

File Type: pdf | Size: 383 KB

ed_rtt

International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Exposure Draft February 2022 Comments due: June 20, 2022About the IESBA The International Ethics ...

File Type: pdf | Size: 500 KB

COEAtrr

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2023 Technology-related Revisions to the Code TECHNOLOGY-RELATED REVISIONS TO THE CODE Copyright 2 COE (July 2023) COPY ...

File Type: pdf | Size: 1 MB

hksa265cfd

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...

發布日期: 2019-03-25

File Type: pdf | Size: 386 KB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

發布日期: 2015-07-16

File Type: pdf | Size: 20 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

hksa265cfd

File Type: pdf | Size: 386 KB

Module A (5th edition)_Part 1

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File Type: pdf | Size: 9 MB

30921sa710

Comparative InformationComparative InformationComparative Information Comparative Information Comparative Information Comparative InformationComparative Information Comparative InformationComparative ...

File Type: pdf | Size: 524 KB

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

發布日期: 2005-11-02

File Type: pdf | Size: 1 MB

update270

i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...

File Type: pdf | Size: 6 MB

hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

File Type: pdf | Size: 3 MB

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 2 MB

hksa70615

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

發布日期: 2019-03-25

File Type: pdf | Size: 547 KB

hksa580cfd

Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...

發布日期: 2019-03-25

File Type: pdf | Size: 274 KB

ed_psmpe

23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...

發布日期: 2018-05-23

File Type: pdf | Size: 364 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

發布日期: 2018-03-20

File Type: pdf | Size: 992 KB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

發布日期: 2016-10-13

File Type: pdf | Size: 6 MB

Exam Technique Seminar_Module A

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發布日期: 2015-11-09

File Type: pdf | Size: 3 MB

MPS_Module C_Part 1_Delete P

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發布日期: 2015-10-28

File Type: pdf | Size: 756 KB

Module C_20140411

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...

發布日期: 2014-05-02

File Type: pdf | Size: 956 KB

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ed_FICE

60022

update181

IAS33_SEPS

ED-IAS33-SEPS

FASB_preliminary_views0508

FASB-Preliminary-Views

ssap34

ed_rtt

COEAtrr

hksa265cfd

cef-fr-pptnotes

Module D (5th edition)_Part 2

hksa265cfd

Module A (5th edition)_Part 1

30921sa710

DPMeasurement_full

DP-Measurement-FullVer

update270

hkfrs17

update247

HKFRS 17_2023

hksa70615

hksa580cfd

ed_psmpe

S0202ndrunnerup

AGM-booklet-2016

Exam Technique Seminar_Module A

MPS_Module C_Part 1_Delete P

Module C_20140411