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HKFRS Sustainability Disclosure Standards
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Commonly asked technical questions
Financial Reporting - commonly asked technical questions (Standards currently effective)
Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
HKFRS Accounting Standards
HKAS 12 Income Taxes
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
HKFRS 16 Leases
HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
HKFRS Sustainability Disclosure Standards
FAQs on HKFRS Sustainability Disclosure Standards
HKFRS for Private Entities Accounting Standard
Hong Kong Auditing and Assurance
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
New Auditors Report
HKSSA 5000 General Requirements for Sustainability Assurance Engagements
Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
New Companies Ordinance
CO-rewrite - non transitional QA
Financial reporting issues
Part 9
Court-free amalgamation
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Commonly asked technical questions
/Financial Reporting - commonly asked technical questions (Standards currently effective)
/Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
HKFRS Accounting Standards
/HKAS 12 Income Taxes
/HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
/HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
/HKFRS 16 Leases
/HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules
/Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
/Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
HKFRS Sustainability Disclosure Standards
/FAQs on HKFRS Sustainability Disclosure Standards
HKFRS for Private Entities Accounting Standard
Hong Kong Auditing and Assurance
/HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
/New Auditors Report
/HKSSA 5000 General Requirements for Sustainability Assurance Engagements
/Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
New Companies Ordinance
/CO-rewrite - non transitional QA
/Financial reporting issues
/Part 9
/Court-free amalgamation
Search Under HKFRS Sustainability Disclosure Standards
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HKFRS Sustainability Disclosure Standards
FAQs on HKFRS Sustainability Disclosure Standards