HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 20202022 This standard has incorporated the consequential amendments arising from other standards, which will be effective on ...
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 ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 This standard has incorporated the consequential amendments arising from other standards, which will be effe ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
hkifricint 12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...
Rehabaid Society - Discount offer Price Listv2
復康資源協會– 專業人士會員優惠服務時間(敬請預約) 星期一至五(9:00am -12:30pm, 1:30pm–5:50pm) 地址: 九龍紅磡香港理工大學S座地下復康專科及資源中心香港薄扶林沙灣徑7號地下扶輪兒童復康專科及資源中心本診所設有無障礙通道設施,方便長者及殘疾人士進出。預約電話: 2364 2345 (1) 物理治療及職業治療服務收費服務包括原價收費(港幣) 會員優惠價收費(港幣) ...
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 ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 The Implementation Guidance of this standard has incorporated the consequential amendments arising ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 20202022 The Basis for Conclusions of this standard has incorporated the consequential amendments arising ...
HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
HKFRS PS2_2023
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019August 2022 This standard has incorporated the consequential amendments arising from other sta ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 This standard has incorporated the consequential amendments arising from o ...
smefrf1221
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...
HKICPA Annual Report 2022 Chi
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HKICPA Annual Report 2022 Eng
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Mod 8-AUD-STD_Dec 2020
Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...
1-overview
实务经验框架要求1 实务经验框架 香港会计师公会 1 1.1 概述香港会计师公会(以下简称“公会”)于2002年9月1日推出自愿性参与的实务经验框架要求,自2005年1月1日起,成为强制性要求,所有公会注册学员必须达到此实务经验要求。公会希望藉此加强会员申请要求中实务经验部分的有效性。这也是遵循了公会一直以来所奉行的原则,那就是从社会,雇主及会员的利益出发,保证公会所实施的标准达到国际最佳水平。此 ...