Comparative Information Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing HKSA Issued September revised July June Effective for audits of financial statem
622 which became effective on 3 March 2014 The amendments apply to the first financial year of companies that begins on or after the commencement date of the new C ompanies rdinance and all subsequent financial years ie typically the first set of f
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