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311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 865 KB

ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

File Type: pdf | Size: 428 KB

SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

發布日期: 2014-01-15

File Type: pdf | Size: 724 KB

update052

Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...

發布日期: 2019-03-25

File Type: pdf | Size: 741 KB

i2c_cpimprove

5 November 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATIO ...

發布日期: 2014-11-05

File Type: pdf | Size: 918 KB

ed-amortised-cost-n-impairment

November 2009 Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010Exposure Draft FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT ...

發布日期: 2009-11-04

File Type: pdf | Size: 284 KB

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

發布日期: 2003-05-24

File Type: pdf | Size: 315 KB

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

ed-insurance-contracts-basis

July 2010 Comments to be received by 30 November 2010 Insurance Contracts Basis for Conclusions Exposure Draft ED/2010/8Basis for Conclusions on Exposure Draft INSURANCE CONTRACTS Comments to be recei ...

發布日期: 2010-07-30

File Type: pdf | Size: 477 KB

Ren_CountdownParty_Dec2022

Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...

File Type: pdf | Size: 855 KB

update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

ed_sme14

Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...

發布日期: 2013-10-03

File Type: pdf | Size: 355 KB

Part2_I2C_IASB_Preliminary_views_Insurance

DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

ED-IASB-PVI-PartII

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

Best Written Proposal 2022 HK Undergraduate

1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...

File Type: pdf | Size: 1 MB

hkfrs13

Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...

File Type: pdf | Size: 2 MB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation 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 D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

發布日期: 2015-04-01

File Type: pdf | Size: 661 KB

qa-report2014

發布日期: 2015-04-01

File Type: pdf | Size: 661 KB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

發布日期: 2010-12-08

File Type: pdf | Size: 395 KB

update 253

i Update No. 253 (Issued 29 December 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised con ...

File Type: pdf | Size: 653 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 453 KB

update189

Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...

發布日期: 2019-03-25

File Type: pdf | Size: 977 KB

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

發布日期: 2016-08-04

File Type: pdf | Size: 420 KB

ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

發布日期: 2010-03-15

File Type: pdf | Size: 80 KB

ssap32

SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...

發布日期: 2004-05-28

File Type: pdf | Size: 188 KB

pn6202

Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...

File Type: pdf | Size: 222 KB

pn620_2

File Type: pdf | Size: 453 KB

620222

File Type: pdf | Size: 246 KB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

File Type: pdf | Size: 507 KB

TFEC_IR(A)_No7_Bill_2017_FSTB_Response

TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

File Type: pdf | Size: 590 KB

hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

File Type: pdf | Size: 746 KB

ed_aasccode

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming Amendments to the IAASB International Standards as a Result of the Revised ...

File Type: pdf | Size: 1 MB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

發布日期: 2019-03-25

File Type: pdf | Size: 286 KB

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

發布日期: 2019-03-25

File Type: pdf | Size: 782 KB

ED-ConstitutionalreviewpartII

September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

發布日期: 2009-09-08

File Type: pdf | Size: 392 KB

DC order _1162H_edited

, IN THE MATTER OF A Compliant mude under section 34(IA) of the Professional Accountants Ordimnce (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Cheung ...

發布日期: 2017-07-25

File Type: pdf | Size: 115 KB

05

1 P a g e Annex: HKAB Comments on IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Question 1 The Board proposes to amend the descrip ...

發布日期: 2017-06-08

File Type: pdf | Size: 356 KB

DC order_1009H

* , IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap* 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2016-06-23

File Type: pdf | Size: 117 KB

alert20

1 Issue 20 (April 2015) Dear members, Auditor's report signing arrangements The Practice Review Committee is a statutory committee responsible for exercising the powers and duties given to the Ins ...

發布日期: 2015-05-07

File Type: pdf | Size: 59 KB

alert20

發布日期: 2015-05-07

File Type: pdf | Size: 59 KB

order-20130116

1 Proceedings No: D-11-0528C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

發布日期: 2014-01-15

File Type: pdf | Size: 48 KB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

20111201-order

1 Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sec ...

發布日期: 2011-12-07

File Type: pdf | Size: 25 KB

gerry-order

1 Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

發布日期: 2010-04-14

File Type: pdf | Size: 22 KB

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

File Type: pdf | Size: 26 KB

cl5pie

ANNEX 1 HKAB’s Comments on IESBA Exposure Draft -Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Seq. IESBA Question HKAB Comments Overarching Objective 1 ...

File Type: pdf | Size: 163 KB

tk274

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...

File Type: pdf | Size: 497 KB

AML Monitoring

Q5 Is it advisable for a practice to adopt T01 Is it advisable for a practice to adopt T01 (Example policies and procedures) from the Institute's anti-money laundering procedures manual for accoun ...

發布日期: 2022-09-30

sub_eer

13 July 2020 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York NY 10017 USA Dear Sirs, IAASB PROPOSED NON-AUTHORIATIVE GUIDANCE, EXTENDED EXTER ...

File Type: pdf | Size: 218 KB

PC-Registration-and-Entry-Form

(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

User Guide for the e-AGM Platform_Final

1 User Guide for the e-AGM Platform The SPOT e-Meeting system allows members of the Institute to participate in the Annual General Meeting (AGM) online in a convenient and efficient way from anywhere ...

File Type: pdf | Size: 760 KB

User Guide for the e-AGM Platform_old

File Type: pdf | Size: 760 KB

PC-Credit-Card-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

cl_p2m3

1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...

File Type: pdf | Size: 139 KB

hkas18

Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...

發布日期: 2019-03-25

File Type: pdf | Size: 288 KB

update128

i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 371 KB

Module_C_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2018-08-20

File Type: pdf | Size: 430 KB

Module_C_Supplement_20182

發布日期: 2018-08-20

File Type: pdf | Size: 430 KB

Mod_D_Part_II_Jun2017

1 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 s ...

發布日期: 2017-04-24

File Type: pdf | Size: 1 MB

ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

發布日期: 2017-03-27

File Type: pdf | Size: 234 KB

meeting-sat-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2015-01-20

File Type: pdf | Size: 255 KB

20130411_module_a_part1

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發布日期: 2013-05-02

File Type: pdf | Size: 1 MB

ed-agendaconsultation

July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...

發布日期: 2011-07-25

File Type: pdf | Size: 308 KB

ED-ED9-IASB

September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...

發布日期: 2007-08-31

File Type: pdf | Size: 419 KB

IASB_ED9

發布日期: 2007-08-31

File Type: pdf | Size: 419 KB

rbp_I2C

14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...

發布日期: 2004-01-21

File Type: pdf | Size: 632 KB

Mod_D_Part_II_Jun2017

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HKAS 26_2023

Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...

File Type: pdf | Size: 832 KB

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update 254

i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...

File Type: pdf | Size: 1 MB

ed_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...

File Type: pdf | Size: 316 KB

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

COEa23_discard303

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...

File Type: pdf | Size: 823 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

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

發布日期: 2019-03-25

File Type: pdf | Size: 946 KB

ed_LCE

International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

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Module D 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 971 KB

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

發布日期: 2019-03-25

File Type: pdf | Size: 191 KB

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 342 KB

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

發布日期: 2019-03-25

File Type: pdf | Size: 468 KB

Module A Jun 18Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 408 KB

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

發布日期: 2018-04-04

File Type: pdf | Size: 471 KB

IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

發布日期: 2011-03-31

File Type: pdf | Size: 306 KB

consultpaper

(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

發布日期: 2009-12-10

File Type: pdf | Size: 129 KB

ssap10

SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...

發布日期: 2004-05-28

File Type: pdf | Size: 154 KB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

發布日期: 2002-03-12

File Type: pdf | Size: 101 KB

09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

發布日期: 2000-11-24

File Type: pdf | Size: 2 MB

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搜尋結果對於 "搜索引擎代理有哪几家咨询WeChat：4826193 搜索引擎登录,安宁市香港谷歌搜索引擎363,使用c" : 5501 - 5600 of 10626

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Best Written Proposal 2022 HK Undergraduate

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