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9

Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...

hkfrs-9

HKFRS 9 Financial Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summ ...

Part 9

Questions and Answers relating to consolidated and company level financial statements prepared under Part 9 of the the new Companies Ordinance (Cap. 622) These Questions and Answers ("Q&As&qu ...

Module 9

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HKFRS 9 Financial Instruments

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hkfrs-9-dec

HKFRS 9 HKFRS 9 Financial Instruments Financial Instruments Financial Instruments Financial Instruments – Financial Financial Liabilities Liabilities HKICPA Standard Setting Department Staff Summary H ...

tue-tts-9-10

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

HKFRS 9 Financial Instruments

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ws-bfs-9-11

Hong Kong Institute of CPAs presents this business finance series between September 2011 and November 2011. This series of workshops is designed to provide a comprehensive understanding of various typ ...

Update No. 9

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Awardee list - Round 9

Awardee list - Round 9 Awardees of the Specialist Designation in Insolvency Application round 9 (effective 1 July 2015) 1. LI Chung Nga 2. NG Kwok Wai, Eric

Module 9 – Principles of Taxation

This module provides students with an overview of the Hong Kong tax system and the ability to advise on simple tax matters and prepare straightforward tax calculations. Syllabus area Weight (%) Demons ...

Comic 9 “雪神預算案”

Spender Boy and Curious Girl were facing a long cold winter. With the blessing of the God of Snow, will they tackle the challenge? Comic 9 “雪神預算案” (The God of Snow’s budget) focusing on the “Budgetin ...

Mentorship Programme - Ceremony (9 April 2016)

Mentorship Programme - Ceremony (9 April 2016)

Field Visit to Dongguan (8-9 June 2023)

8-9 June Dongguan Visit

Disciplinary Proceedings in progress as at 9 October 2017

Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and Measurement of Financial Instruments

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京港兩地中小會計師事務所聯盟會議 (27/9/2017)

27/9/2017

Managing Your Cross-border Tax Risk (HKGCC Seminar 9 Mar 2023)

Managing Your Cross-border Tax Risk (HKGCC Seminar 9 Mar 2023)

Merry Monday - A taste of Spanish ham on 9 October 2017

Mentorship Programme - Training session for mentors and mentees (9 April 2016)

Mentorship Programme - Training session for mentors and mentees (9 April 2016)

Government Budget 2020-21: Will fiscal gifts ease Hong Kong's suffering? (HKGCC Webinar 9 Mar 2020)

Government Budget 2020-21: Will fiscal gifts ease Hong Kong's suffering? (HKGCC Webinar 9 Mar 2020)

GBA Industry Focus Series: Financial Services Development and Opportunities (HKGCC Webinar on 9 Sep 21)

GBA Industry Focus Series: Financial Services Development and Opportunities (HKGCC Webinar on 9 Sep 21)

知創企業家聚滙：透視大灣區 (HKPC Seminar 9 Nov 2021)

知創企業家聚滙：透視大灣區 (HKPC Seminar 9 Nov 2021)

2021 China’s Economic Outlook, Focus on the 14th Five-Year Plan (HKGCC webinar on 9 Dec 2020)

2021 China’s Economic Outlook, Focus on the 14th Five-Year Plan (HKGCC webinar on 9 Dec 2020)

Hong Kong's Unique Role in Enhancing Financial Connectivity in the Greater Bay Area (HKGCC Webinar 9 Oct 20)

Hong Kong's Unique Role in Enhancing Financial Connectivity in the Greater Bay Area (HKGCC Webinar 9 Oct 20)

中國稅務發票的鑒別與管理 (HKPC Seminar 9 Jan 2020)

中國稅務發票的鑒別與管理 (HKPC Seminar 9 Jan 2020)

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HKICPA Bridge Tournament 2015#1_deal

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QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...

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KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...

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KPMG In-house Workshop of Module C, D (June 2016 intake) Updated as at 15 Mar 2016 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module C Module D Class 1 Class 1 CHK3C2101 CHK3D ...

HKICPA 2014 Bridge Tournament

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August 2011 Exposure Draft ED/2011/3 Comments to be received by 21 October 2011 Mandatory Effective Date of IFRS 9Exposure Draft Mandatory Effective Date of IFRS 9 (proposed amendment to IFRS 9 (Novem ...

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KPMG In-house Workshop of Module B & D (Jun 2014 intake) Updated as at 22 Apr 2014 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module B Module D Class 1 CHK3B3401 Date Venu ...

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

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QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

qp-bd-ws-dec

QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...

update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

qp-bd-ws-dec

KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...

calendar

May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...

DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

calendar

july 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

DBIG -110615 (updated schedule)

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calendar

September 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training f ...

2013_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

calendar

Event Calendar March 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training f ...

2013_Recruitment leaflet (combined)

2013_Recruitment leaflet (combined) The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. Y ...

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

pamphlet

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June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

DBIG -130218

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...

calendar

June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...

calendar

October 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 QP event Examination assistance functions Practical training ...

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

calendar

june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...

calendar

Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...

calendar

January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

summary_sheet

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JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

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06/2004 Timetable for Professional Programme Workshops SEPTEMBER 2004 INTAKE Important dates for Enrolment in the September 2004 Intake: Enrolment Application Deadline 13 August 2004 Enrolment Result ...

hkfrs9_hedge

HKFRS 9 Financial Instruments – Hedge Accounting HKICPA Standard Setting Department Staff Summary (January 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

ed_ifrs9amend

Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

update042

Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

calendar

April 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

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Timetable for Workshops May 2010 Intake Important dates for Enrolment in the May 2010 Intake: Enrolment Application Deadline 23 April 2010 Enrolment Result 15 May 2010 * Module Commencing 24 May 2010 ...

hkicpa-qp-tt-feb

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

20101-hk

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

20101-hk

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

timetable-Sep09

Timetable for Workshops September 2009 Intake Important dates for Enrolment in the September 2009 Intake: Enrolment Application Deadline 14 August 2009 Enrolment Result 5 September 2009 * Module Comme ...

timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

timetable0902

Timetable for Workshops February 2009 Intake Important dates for Enrolment in the February 2009 Intake: Enrolment Application Deadline 2 January 2009 Enrolment Result 24 January 2009 Module Commencing ...

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CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...

may2004

02/2004 Timetable for Professional Programme Workshops MAY 2004 INTAKE Important dates for Enrolment in the May 2004 Intake: Extended Enrolment Application Deadline 8 May 2004 Enrolment Result 21 May ...

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Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

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November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

rf9

IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...

update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

DBIG -110527_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

pamphlet2004

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Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 27 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

note

1 Hong Kong Institute of Certified Public Accountants – Insurance Implementation Support Group (IISG) Note on certain considerations following the debate of the IISG on agenda paper 03 at the meeting ...

sub_pr9

Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 13 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...

calendar

November 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Seminar on “PRC Taxation Overviews and Significant Updates” (2 ...

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October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...

update209

i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...

sub_pir9

Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

08-Composition

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DBIG -110926 (scheduel Oct-Dec 11) DBIG Dragon Boat Training & Race Schedule October – December 2011 Date Week From To Venue Remarks 2-Oct-11 Sun Whole Day Shaukeiwan CPA Cup DB Race 9-Oct-11 Sun ...

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註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...

fi2014

HKFRS 9 (2014) Financial Instruments HKICPA Standard Setting Department Staff Summary (September 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

W090810

Become an “i -CARE” professional accountant with HKICPA’s NLP certification programme Programme Code: i – CARE Programme Content and Timetable NLP is the methodology to overcome challenge in difficul ...

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February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

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Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

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会员福利： 庆香港回归十五年尊享东航机票特惠2012年，香港迎来了回归15周年。这15年是香港繁荣稳定发展的15年，是“一国两制”事业取得巨大成功的15年，是谱写香港历史新篇章的15年。在今年，香港商会持续推出庆香港回归的系列活动，团结在沪港商。此次，香港商会特别与东方航空合作，为会员提供一个机票的特别优惠。名额有限，希望会员抓紧机会！ 订票详情： 时间：9月6-8日于上海出发，9月10-12日从 ...

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AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

rd1611

6 October 2021 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 16 November 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9—Cl ...

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September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

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1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...

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170815_Flyer (final) -1 -從2006年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉此促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦，於9月17日至18日在寧夏銀川市舉行。研討會以「資訊技術進步與註冊會計師行業創新」為主題，讓四地會計師共同探討如何利用先進的資訊技術，促進行業的創新發展。研討會亦將討論其他專題，包括：新審計報告準則、會計師在反 ...

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May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

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78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

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74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

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IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial Instruments IFRS 9: Further Insights on Financial InstrumentsI ...

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JULY 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fu ...

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October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...

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Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 19 July 2023 IASB/ED/2023/2 March 2023 Exposure Draft IFRS ...

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(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

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2023/9/13 上午9:53 IFRS -IASB proposes annual improvements to IFRS Accounting Standards https://www.ifrs.org/news-and-events/news/2023/09/iasb-proposes-annual-improvements/?utm_mediumemail&utm_sourc ...

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1 HKAB’s Comments on IASB Exposure Draft – ED/2021/8 Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17) Seq Relevant Extract HKAB Comments 1. Paragraph ...

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calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

QP-EF-Sep09

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

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CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...

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CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...

HKICPA_SR-EN_N_Sep05

CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...

Module C 6th Edition Flash Card

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update 289oo

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

hkfrs-pe-ws-jun-jul

Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...

update156

i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...

10091618

從2006 年起，海峽兩岸及港澳地區每年均舉辦會計行業交流研討會，藉以促進同業間的交流與合作。今年的研討會由澳門會計專業聯會承辦，以「經濟轉型與會計師的社會貢獻」為主題，並對「國際會計網絡的建設與會計行業的發展」、「會計師事務所非審計業務的拓展與監管」及「如何推動職業準則（審計準則、職業道德準則）在中小事務所的實施」等專題進行探討與交流。香港會計師公會將由會長馮英偉先生率團前往澳門參與這項盛事，歡 ...

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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

QP-enrol_form0811

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

HKICPA_SR-EN_N_Sep06

CPA Qualification Programme Module Enrolment Form September 2006 Intake (Enrolment Deadline: 11 August 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (21-2006) I. Ple ...

temp-HKICPA_SR-EN_N_Sep06

CPA Qualification Programme Module Enrolment Form September 2006 Intake (Enrolment Deadline: 11 August 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (21-2006) I. Ple ...

temp-HKICPA_SR-EN_N_May06

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module-enrol

Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

0814rdf

10 July 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 14 August 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impa ...

315n97adm

Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

HKICPA Annual Report 2022 Chi

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Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

calendar

OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

i2c_init179

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative ...

07irbrp2

11 May 2020 Mr. Lee Chun Ho, Ernest The Chairman Financial Reporting Standards Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Ho ...

update135

i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...

update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

Timetable

Procedures for sitting for the Qualification Programme (QP) Submit student application (before application deadline); Accept assessment result and registration offer (before enrolment period); Enroll ...

HKICPA_SR-EN_N0806

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

QP-enrol_form0806

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

QP-Module Enrolment Form

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

HKICPA_SR-EN_N

Form: SR-E1 (25-2007) I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: ...

HKICPA_SR-EN_N_May06

CPA Qualification Programme Module Enrolment Form May 2006 Intake (Enrolment Deadline: 28 April 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (20-2006) I. Please rea ...

wasq3list

Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...

sub_lflp

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...

hkfrs9_ha

Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

wac1509listing6

Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate sessions for ...

QP_AF200808

Application Deadline: Monday, 13 October 2008 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...

FPE_App_form

Application Deadline: Friday, 12 October 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

ED_IFRIC9andIAS391208_Amendments

December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...

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December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...

ED_IFRIC9andIAS391208_Amendments

December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...

ED-IFRIC9nIAS391208-Amend

December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...

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Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

i2c_9i

31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impairment Comments ...

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Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...

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Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...

ssap09q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 9, Events After The Balance Sheet Date Page 1 of 2 SSAP 9, Events After The Balance Sheet Date Ba ...

JD

Joint Joint Joint Joint DeclarationDeclaration DeclarationDeclaration DeclarationDeclarationDeclaration of the of the of the of the of the Chinese Institute of Certified Public AccountantsChinese Inst ...

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Module A_Part 2

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TFEC_Proposed_Legislative_Amendments_on_Adoption_of_Fair_Value_Accounting_180813

1 By email (winnielam@fstb.gov.hk) and by hand 13 August 2018 Our Ref.: C/TXP, BH41299 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue ...

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i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

icaew-exam-enrol-form

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

HKICPA-SR-EN-ICAEW-Sep09

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

hkfrs9_2014

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...