MPS_B_PartI
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Mod C (Jun 2013) Workshop 2 (full)
Mod C (Jun 2013) Workshop 2 (full) Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...
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 ...
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. ...
4tc
Audit Issues Questions & Answers Posted October 2016December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporati ...
bm1212
Audit Issues Questions & Answers Posted December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporations of Build ...
pn850rev18
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
hk(ifric)-int 4
Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
SZLTB_meeting_notes_2017_tc
深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與深圳市地方稅務局(“深地稅”)於2017 年12 月5 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束力 ...
SZLTB_meeting_notes_2017_sc
深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会(“公会”)非常荣幸能与深圳市地方税务局(“深地税”)于2017 年12 月5 日在深圳举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表深地税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束力 ...
C-Preseen-Dec2015
Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...
Module C Dec 2014
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module C
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Budget_Proposals_2018-19_(submission)_180205
Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...
pn850rev18ar
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
r850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
rfi_9i
Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...
pn850rev18ar
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
Purchase of NQP
Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualific ...
r850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
25022
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
pr-bcgd-2014-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2014 Invites entries Focus on emerging trends in board diversity, internal control and risk management, and social re ...
HKICPA_PDF_0223
BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC196 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...
Easy Store_Oct _ Dec 2022
2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
qa-report-2013
Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...
qa-report-2013
Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...
Report of IFASS Report March 2012
REPORT ON INTERNATIONAL FORUM OF ACCOUNTING STANDARD‐SETTERS (IFASS) — 29‐30 MARCH 2012 IFASS met in Kuala Lumpur on 29‐30 March 2012 and discussed the agenda items set out below. Background IFASS is ...
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 This standard has incorporated the conseq ...
1411_MS_ComSecretarySeries_Jun2019
1411_MS_ComSecretarySeries_Jun2019 14 11 _2 01 90 52 8 Topic/ Programme code Date and time Language Rating* Speakers Overview of the Companies Ordinance Tuesday, 25 June 2019 English Intermediate (Cap ...
1411_MS_ComSecretarySeries_Jun2019
1411_MS_ComSecretarySeries_Jun2019 14 11 _2 01 90 52 8 Topic/ Programme code Date and time Language Rating* Speakers Overview of the Companies Ordinance Tuesday, 25 June 2019 English Intermediate (Cap ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1411_MS_ComSecretarySeries_Jun2019
1411_MS_ComSecretarySeries_Jun2019 14 11 _2 01 90 52 8 Topic/ Programme code Date and time Language Rating* Speakers Overview of the Companies Ordinance Tuesday, 25 June 2019 English Intermediate (Cap ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1411_MS_ComSecretarySeries_Jun2019
1411_MS_ComSecretarySeries_Jun2019 14 11 _2 01 90 52 8 Topic/ Programme code Date and time Language Rating* Speakers Overview of the Companies Ordinance Tuesday, 25 June 2019 English Intermediate (Cap ...
1409_MS_Inverstment Series_May2019
1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...
1411_MS_ComSecretarySeries_190814
1411_MS_ComSecretarySeries_190814 14 11 _2 01 90 81 4 Ms. Belinda Wong Director of Leader Corporate Services Limited; Author of “Hong Kong Company Secretary Checklist” and “Hong Kong Company Secretary ...
PracticeManagementSeries2019_Flyer_190821154634
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
Microsoft Word - Flyer_final_with speaker bio_v10_delete early bird
Microsoft Word - Flyer_final_with speaker bio_v10_delete early bird Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data man ...
PracticeManagementSeries2019_Flyer_190821154741
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
PracticeManagementSeries2019_Flyer_190821154925
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
PracticeManagementSeries2019_Flyer_190821155138
HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...
module-enrol-form-2011-old
I. Please read the “I Please read the “I Please read the “I Please read the “I Please read the “I mportant Notes mportant Notes mportant Notes mportant Notes ” carefully before completing this form. ” ...
hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
hksir200
Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...
preface
Preface to Hong Kong Financial Reporting Standards Preface Revised February 2023March 2024 PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Copyright 2 PREFACE (2024) COPYRIGHT Copyright 2024 Hong ...
Module C_Preseen_20172
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company_reg
国务院关于修改〈中华人民共和国公司登记管理条例〉的决定》2005-12-27 中华人民共和国国务院令(第451 号) 现公布《国务院关于修改〈中华人民共和国公司登记管理条例〉的决定》,自2006 年1 月1 日起施行。总理温家宝二OO 五年十二月十八日国务院关于修改《中华人民共和国公司登记管理条例》的决定国务院决定对《中华人民共和国公司登记管理条例》作如下修改: 一、第二条增加一款作为第二款:“申 ...
budget_proposals2002
P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...
bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
gposat-meetingnotesfinal(sc)2016
gposat-meetingnotesfinal(sc)2016 廣東省國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港会计师公会(“公会”)非常荣幸能与广东省国家税务局(“省国税”) 于2016 年12 月6 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省地税与会 ...
gposat-meetingnotesfinal(tc)2016
gposat-meetingnotesfinal(tc)2016 廣東省國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港會計師公會(“公會”)非常榮幸能與廣東省國家稅務局(“省國稅”) 於2016 年12 月6 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會 ...
szsat(tc)2016
szsat(tc)2016 深圳市國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港會計師公會(“公會”)非常榮幸能與深圳市國家稅務局(“深國稅”) 於2016 年12 月9 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深國稅與會人員的個人意見及只可視作一般參考文件, ...
szsat(sc)2016
szsat(sc)2016 深圳市國家稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港会计师公会(“公会”)非常荣幸能与深圳市国家税务局(“深国税”) 于2016 年12 月9 日在深圳举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表深国税与会人员的个人意见及只可视作一般参考文件, ...
pn85021
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
update266
i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...
pn85021ar
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
20pn850r21
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
20pn850r21
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
Application Submission Details
Application Submission Details P. 1 of 3 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Progr ...
pn85021ar
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
update216
i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
hkas07
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
HKAS 7_2023
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
sa25022
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
01_10
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
10sa25022
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
01_10
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
1379_MS_Fintech Series_Mar2019_190214
1379_MS_Fintech Series_Mar2019_190214 13 79 _2 01 90 21 4 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 60 3 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_Jun2019
1379r1_MS_Fintech Series_Jun2019 13 79 r1 _2 01 90 61 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications ...
1379r1_MS_Fintech Series_190820
1379r1_MS_Fintech Series_190820 13 79 r1 _2 01 90 82 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications o ...
Fintech Series - Cybersecurity and Data Protection (Jun-Aug 2019)_v4
13 79 r1 _2 01 90 82 0 Fintech Series - Cybersecurity and Data Protection (June to August 2019) Topic/ Date and time Rating Language Programme code Smart Applications of Big Data Friday, 28 June 2019 ...
Flyer_final_with speaker bio_v7
Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...
Flyer_final_with speaker bio_v8_extend deadline
Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...
MB (Dec 2011_After WS1)
MB (Dec 2011_After WS1) Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...
Update 272
1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...
r850_20230331
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
85022
Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
Paper 04
Hong Kong Insurance Implementation Support Group (HKIISG) TRG Feb 2018 meeting highlights 20 March 2018Hong Kong Insurance Implementation Support Group (HKIISG) Hong Kong Insurance Implementation Supp ...
update033
Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...
90022
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 ...
pn900rev19
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 ...
01_28
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 ...
01_28
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 ...