i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...
Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...
Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...
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1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
