hksre2410
Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...
hksir300
Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...
hksir400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
hksir500
Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular Reporting Engagements 500 HKSIR 500 Issued April 20 ...
hksae3420
Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Report on the Compilation of Report on the Compilation of Report on the Com ...
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 ...
hksa80516
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 ...
hksa810cfd
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
hksa800cfd
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...
hksa805cfd
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...
hksa81016
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...
hksa72015
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor The Auditor The Auditor 's Responsibilities s Responsibilities s Resp ...
hksa706cfd
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...
hksa80016
Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...
hksa70615
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 ...
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 ...
hksa70515
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 ...
hksa570cfd
H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
hksa600cfd
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
hksa57015
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 ...
hksa54015
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Hong Kong Standard on Auditing 540 HKSA 540 Issued July 2009; revised July 2010, August 2015, January ...
hksa540cfd
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Hong Kong Standard on Auditing 540 HKSA 540 Issued July 2009; revised July 2010 Effective for audits o ...
hksa540rev18
Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on ...
hksa510cfd
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...
hksa51015
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...
hksa320cfd
Materiality in Planning and Performing an Audit Hong Kong Standard on Auditing 320 HKSA 320 Issued June 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or ...
hksa32016
Materiality in Planning and Performing an Audit Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...
hkapg1000
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
sme-frf&sme-frs
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...
improve1012
ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...
improve1113
Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...
sme-frf&sme-frs_re
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...
preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
smefrf2019
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...
hk(sic)-int 15
Operating Leases — Incentives HK(SIC)-Int 15 Issued December 2004Revised September 2010 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 15 Copyright 2 ...
hk(sic)-int 12
Consolidation — Special Purpose Entities HK(SIC)-Int 12 Issued March 2004Revised June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 12 This HK(S ...
hk(sic)-int 25
Income Taxes — Changes in the Tax Status of an Entity or its Shareholders HK(SIC)-Int 25 Revised August 2010September 2022 Hong Kong Hong Kong Hong Kong (SIC) Interpretation 25 (SIC) Interpretation 25 ...
hk(ifric)-int 7
Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...
hk(ifric)-int 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...
hk(ifric)-int 21
Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
hk(ifric)-int12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...
hk(ifric)-int 2
Members’ Shares in Co-operative Entities and Similar Instruments HK(IFRIC) Interpretation 2 HK(IFRIC)-Int 2 Revised September 20182022 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS ...
hk(ifric)-int 16
Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...
hk(ifric)-int 19
Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...
hkfrspe
Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...
hk(ifric)-int 14
HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...