An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on ...
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
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 ...
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 ...
Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standa ...
