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常见问题
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常见技术问题
Financial Reporting - commonly asked technical questions (Standards currently effective)
Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
财务报告准则
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 for Private Entities准则
审计与鍳证准则
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
Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
新《公司条例》
非过渡性安排的常见问题
财务报告的问题
第9 部
不经法院进行的合并
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常见技术问题
/Financial Reporting - commonly asked technical questions (Standards currently effective)
/Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
财务报告准则
/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 for Private Entities准则
审计与鍳证准则
/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
/Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules
新《公司条例》
/非过渡性安排的常见问题
/财务报告的问题
/第9 部
/不经法院进行的合并
搜寻于 Hong Kong Financial Reporting Standards
搜寻
Hong Kong Financial Reporting Standards