Flashcard_Module D(5th edition)
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ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
dp1_goodwill
IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...
update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
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 ...
update089
i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...
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 ...
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 ...
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
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 ...
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
3093hksa220
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
hksa705cfd
1 Modifications to the Opinion in the Independent Auditor’s Report HKSA 705 Issued September 2009, revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on o ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
28
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
MPS_Module_A_Part_I_Jun2017
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MPS_Module A_Part 2
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qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
CL 10 - Colin Chau
1 Mr. Hans Hoogervorst International Accounting Standards Board London EC4N 6XH United Kingdom 13 January 2014 Dear Sir, IASB Discussion Paper on "A Review of the Conceptual Framework for Financi ...
10_colinc
1 Mr. Hans Hoogervorst International Accounting Standards Board London EC4N 6XH United Kingdom 13 January 2014 Dear Sir, IASB Discussion Paper on "A Review of the Conceptual Framework for Financi ...
HKICPA_PDF-SC266-1112
BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...
HKICPA_PDF-SC390-1112
BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...
20121206_ModuleC_Essay
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tb20
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
tb20
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
123
蓮騰系統復原卡復活卡永生卡PLUS版使用手冊研究開發蓮騰科技股份有限公司網址: http://www.lenten.com E-Mail: service@lenten.com 蓮騰科技復活卡永生卡PLUS 版使用手冊1 版權宣告蓮騰科技股份有限公司有權隨時更改本手冊的內容,恕不另行通知。除非另外註明,否則本手冊範例中所使用的產品名稱,都是屬於該公司的。沒有蓮騰科技的許可,您不得為任何目的而使用任 ...
ed_ISA_260_320_450
30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...
ed_ISA_260_320_450
30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...
Report of the Council
18 REPORT OF THE COUNCIL FOR 2001 19 REPORT OF THE COUNCIL FOR 2001 !"#%&' The Council Report for 2001 covers the activities of the Council for the period from 4 October 2000 to 30 Octobe ...
ed_ISA_260_320_450(Redrafted)
ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...
Mod C (Dec 12) Workshop 2 n
Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...
ed_ISA_260_320_450(Redrafted)
ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...
ed_pn8101t
Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...
update 253
i Update No. 253 (Issued 29 December 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised con ...
ed_part4b
International Ethics Standards Board for Accountants Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) Exposure Draft March 2019 Comments due: June 26 ...
update229
i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...
hkas41
Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...
pn870ref
PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...
ed_expert
International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
nas2125
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...