update125
i Update No. 125 (Issued 28 February 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 pa ...
update124
i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...
update122
i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...
update118
i Update No. 118 (Issued 6 July 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i to iv ...
update116
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
update110
i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...
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 ...
update106
i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...
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 ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
update090
i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...
update087
i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...
update086
i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
update082
i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...
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 ...
update079
i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...
update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
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 ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
update069
Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
update051
Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...
update049
Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
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 ...
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 ...
update039
Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...
update038
Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...