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update176

1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...

發布日期: 2019-03-25

File Type: pdf | Size: 307 KB

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

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

Module D Supplement 20162

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 D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Revised 1 101A_Oct 2015

Guidelines 1.101A Issued March 2007; Revised October 2015 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules Effective on or ...

發布日期: 2016-08-02

File Type: pdf | Size: 145 KB

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

發布日期: 2013-06-25

File Type: pdf | Size: 203 KB

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 2 MB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

發布日期: 2011-04-07

File Type: pdf | Size: 422 KB

BudgetProposal2009-10

Turning challenges into opportunities Budget proposals 2009-10Composition of the HKICPA Taxation Committee 2008 Chairman: Mr. David Southwood Deputy Chairmen: Dr. Stella Cho Ms. Ayesha Macpherson Memb ...

發布日期: 2008-12-18

File Type: pdf | Size: 1 MB

BudgetProposal2008-09

發布日期: 2008-12-18

File Type: pdf | Size: 1 MB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

發布日期: 2007-03-30

File Type: pdf | Size: 101 KB

hksir400

HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...

發布日期: 2005-10-21

File Type: pdf | Size: 477 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

發布日期: 2004-05-28

File Type: pdf | Size: 215 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

發布日期: 2003-08-12

File Type: pdf | Size: 333 KB

isa240

發布日期: 2003-08-12

File Type: pdf | Size: 333 KB

hkas21

HKAS 21 Revised August 2020September 2022 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES Copyright 2 HKAS 21 (2022) ...

File Type: pdf | Size: 483 KB

pn740ar

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

File Type: pdf | Size: 451 KB

em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

pn740ar

File Type: pdf | Size: 451 KB

update047

Update No. 47 (Issued December 2007) 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. Revi ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

File Type: pdf | Size: 974 KB

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

File Type: pdf | Size: 1 MB

3tb6

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 ...

File Type: pdf | Size: 1 MB

i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

File Type: pdf | Size: 1 MB

overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

發布日期: 2018-10-09

File Type: pdf | Size: 1 MB

overview-2018_1

發布日期: 2018-10-09

File Type: pdf | Size: 1 MB

FASB_preliminary_views0508

NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

FASB-Preliminary-Views

發布日期: 2008-04-09

File Type: pdf | Size: 395 KB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

發布日期: 2008-01-21

File Type: pdf | Size: 356 KB

ed-isa260_isa600

4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

ed-isa260_isa600

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

1aatb1212

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Technical Bulletin Technical Bulletin -AATB 1 (Revi ...

File Type: pdf | Size: 826 KB

2aatb2tc

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

File Type: pdf | Size: 447 KB

2aatb1212

File Type: pdf | Size: 442 KB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

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: 1 MB

30022

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

發布日期: 2024-07-09

File Type: pdf | Size: 618 KB

300022

發布日期: 2024-07-09

File Type: pdf | Size: 618 KB

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

發布日期: 2019-03-25

File Type: pdf | Size: 601 KB

pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

發布日期: 2019-03-25

File Type: pdf | Size: 494 KB

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update176

update155

paper2b

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Module D Supplement 20162

Module D Supplement 20162

Module D Supplement 20162

Revised 1 101A_Oct 2015

ed_bplan1

20121106_ModuleA_PartII

cg-code-sub

BudgetProposal2009-10

BudgetProposal2008-09

sas700

hksir400

iag1

isa240

isa240

hkas21

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em__2704pie

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update047

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update244

3tb6

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overview-2018

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FASB_preliminary_views0508

FASB-Preliminary-Views

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