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Example Reports for Auditors and Companies. (A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines: Chinese translation.
P1 This document consists of three parts: (i) example directors' report, (ii) example auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities and (iii) illustrative financial statements for Private Entities prepared in accordance with the
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Financial Reporting Update with Sample Financial Statements 2020-2021 (29 March 2021) This seminar is organised by SCAA to update the new and amended Hong Kong Financial Reporting Standards (HKFRS) with support of an updated set of Sample Financial Statements for 2020-2021.
According to paragraph 3.18 of the HKFRS for Private Entities, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity. Our responsibility is to express an opinion on these financial statements based on our audit5.
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2024年4月18日 · 香港審計報告 – 審計程序 ＆ 如何準備（包括清單）. 如我們在之前的博客中提到的， 香港報稅和法定審計的四個技巧，對於各種規模的公司來說，審計和利得稅申報可能是一個複雜的過程。. 由於許多香港企業是由通常不在香港居住的人所經營，因此，那些 ...
Sample Company Limited Directors’ report and financial statements For the year ended 31 December 2020 Table of Contents I. Directors’ report 3 II. Independent auditor’s report 4 III. Statement of profit or loss and other comprehensive income 6 VI.
香港按揭證券有限公司(以下簡稱「貴公司」)及其附屬公司(以下統稱「貴集團」)列載於第142至238頁的綜合財務報表,包括: 於二零一六年十二月三十一日的綜合財務狀況表; 截至該日止年度的綜合收益表; 截至該日止年度的綜合全面收益表; 截至該日止年度的綜合權益變動表; 截至該日止年度的綜合現金流量表;及. 綜合財務報表附註,包括主要會計政策概要。 我們的意見. 我們認為,該等綜合財務報表已根據香港會計師公會頒布的《香港財務報告準則》真實而中肯地反映了貴集團於二零一六年十二月三十一日的綜合財務狀況及其截至該日止年度的綜合財務表現及綜合現金流量,並已遵照香港《公司條例》妥為擬備。
