Hong Kong Financial Reporting Standards for …

Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have …

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Example 1 Example Unmodified Auditor’s Report …

EXAMPLE AUDITOR'S REPORT © Copyright A-1 Example 1 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent

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Example 1 Suggested Chinese translation of ... - …

3 Example 2 - Suggested Chinese translation of an unqualified auditor's report on financial statements prepared in accordance with SME-FRS 本附件適用的情況包括：

Guidelines on Anti-Money Laundering and Counter …

February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics)

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HKSA 505 External Confirmations

EXTERNAL CONFIRMATIONS 3 HKSA 505 Introduction 1. The purpose of this Hong Kong Standard on Auditing (HKSA) is to establish standards and

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HONG KONG INSTITUTE OF CERTIFIED PUBLIC …

Form R-4 (Revised in Jun 2018) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap.

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INVITATION TO COMMENT ON IASB Exposure …

9 April 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2018/1 Accounting Policies Changes

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DRAFT - Hong Kong Institute of Certified Public …

2 conflict on an engagement already in progress, I shall take the appropriate action. This would include: a) Stopping work on any engagement in process until the implications

Mutual Recognition Agreement between Hong …

Mutual Recognition Agreement between Hong Kong and U.S. The mutual recognition agreement was signed between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the U.S. International Qualifications

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CPA Australia (CPAA) - Hong Kong Institute of …

Body: CPA Australia (CPAA) Recognition: Mutual Recognition Agreement Status as of 25 June 2015: MRA renewed CPAA has completed the …

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Listing Regime for Overseas Issuers

in accordance with HKFRS/ IFRS in the event of a delisting from the primary listing market (so that the issuer may switch to HKFRS/IFRS, at the latest, by the time it publishes its first financial statements (which may be annual or interim statements (or quarterly for GEM issuers only)) after the first anniversary of its delisting).

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FAQs Main Board Listing Rules Chapter 14 - Hong Kong …

HKFRS/IFRS 16 will become effective for annual accounting periods beginning on or after 1 January 2019. When listed issuers apply HKFRS/IFRS 16 retrospectively to recognise the right-of-use assets arising from existing leases, are they required to re-comply with the notifiable or connected transaction Rules

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(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)

045-2018 – Questions on Notifiable and Connected Transaction Rules relating to Lease Transactions of Listed Issuers adopting HKFRS/IFRS 16 “Leases” (or similar accounting standards in other jurisdictions)

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HKFRS 3 (Revised) Business Combinations

HKFRS 3 is to maintain international convergence arising from the revision of IFRS 3 Business Combinations (IFRS 3) by the International Accounting Standards Board (IASB). The HKICPA supported the reasons for revising IFRS 3 of the IASB. The revised IFRS 3 is part of a joint effort by the IASB and the US Financial Accounting

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Illustrative Annual Financial Statements Under Hong Kong ...

Hong Kong Financial Reporting Standards . KPMG 8. th. Floor, Prince’s Building 10 Chater Road Central, Hong Kong 23. rd. Floor, Hysan Place 500 Hennessy Road Causeway Bay, Hong Kong Telephone (852) 2522 6022 Telefax (852) 2845 2588

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