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30917sa700

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

File Type: pdf | Size: 1 MB

30922sa720

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The AuditorThe AuditorThe Auditor The AuditorThe AuditorThe AuditorThe AuditorThe Aud ...

File Type: pdf | Size: 1012 KB

30920sa706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

File Type: pdf | Size: 635 KB

30919sa705

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

File Type: pdf | Size: 886 KB

30921sa710

Comparative InformationComparative InformationComparative Information Comparative Information Comparative Information Comparative InformationComparative Information Comparative InformationComparative ...

File Type: pdf | Size: 524 KB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

HKFRS 5_2023

Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...

File Type: pdf | Size: 581 KB

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 2 MB

HKFRS 14_2023

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...

File Type: pdf | Size: 1 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

File Type: pdf | Size: 4 MB

30923sa805

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...

File Type: pdf | Size: 567 KB

30927pn900

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

File Type: pdf | Size: 781 KB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

30925pn6001

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...

File Type: pdf | Size: 537 KB

30913sa510

Initial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit EngagementsInitial Audit Engagements Initial Audit EngagementsInitial Audit Engagement ...

File Type: pdf | Size: 439 KB

30915sa570

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

File Type: pdf | Size: 501 KB

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

File Type: pdf | Size: 1001 KB

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30917sa700

30922sa720

30920sa706

30919sa705

30921sa710

ed_renewe

HKFRS 5_2023

HKFRS 15_2023

HKFRS 14_2023

HKAS 36_2023

HKFRS 9_2023

30923sa805

30927pn900

30926pn820

30925pn6001

30913sa510

30915sa570

s2600r