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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, ...
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 ...
Discussion Paper DP/2014/1 April 2014 Comments to be received by 17 October 2014 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro HedgingAccounting for Dynamic Risk Ma ...
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 ...
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...
