01_21
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
21sa70122
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
01_21
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
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 ...
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 ...
Module B (5th edition)_Part 2
You don't have access right to view the details. Please login.
特別報告:成功的IPO之旅
成功完成首次公開招股(IPO)的過程並不容易,亦充滿挑戰,若執行失誤,即使最有前景的企業也可能陷入財困。每宗成功上市的背後,都有一支經驗豐富、勤奮的專業人士和會計師團隊掌握全局,確保IPO前期與後期工作的每一個細節都得到充分確認和解決。本特別報告採訪了專門從事IPO工作的會計師,講述他們如何在上市世界中發揮專長,以及在香港這種具深度的資本市場上市,市場會最渴求哪些多樣技能的人才。 撰文:Nicky ...
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 ...
pn730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...
hksae3000
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...
framework
Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...
3_340
Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...
hkas27_2011
Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...
hkas18
Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...
1_305
1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...
1_102(sch)
1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...
update220
i Update No. 220 (Issued 21 November 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 ...
MPS_C_PartII
You don't have access right to view the details. Please login.