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sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

發布日期: 2014-03-05

ed_sme13cl

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements which cover ...

發布日期: 2013-08-20

ed_sme13

發布日期: 2013-08-20

File Type: pdf | Size: 685 KB

List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

File Type: pdf | Size: 432 KB

update268

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- ...

ed_isqm1

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 ...

File Type: pdf | Size: 432 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

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 ...

212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

smefrf1221

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 ...

File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

3tb6

t3tb6

File Type: pdf | Size: 9 MB

Module 13_LP

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S027Champion

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 ...

發布日期: 2018-02-13

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 ...

File Type: pdf | Size: 6 MB

Module C 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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: 4 MB

Module B (5th edition)_Part 2

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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: 12 MB

Module 11_LP_Vol 2

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update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

File Type: pdf | Size: 4 MB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

發布日期: 2013-05-16

File Type: pdf | Size: 716 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

DP-Measurement-FullVer

發布日期: 2005-11-02

aatb6_2108

File Type: pdf | Size: 11 MB

LPMC_6thEdition

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ed_s2B

International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

File Type: pdf | Size: 17 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

發布日期: 2002-05-10

File Type: pdf | Size: 9 MB

Module D (5th edition)_Part 3

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ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

Module B 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing 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 B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-20

File Type: pdf | Size: 6 MB

Module B (5th edition)_Part 1

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LPMD_6thEdition

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File Type: pdf | Size: 27 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

發布日期: 2015-03-20

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 2

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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 ...