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techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
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Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
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psmc_or_2007
Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...
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ED-IASB-ED9-IE
September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...
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IE_IASB_ED9
September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...
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techwatch42
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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ED-D13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
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ifric-d13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
![ssap10](/images/search_icon_pdf.gif)
ssap10
SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...
![ssap02](/images/search_icon_pdf.gif)
ssap02
SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...
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ifric-d06
IFRIC DRAFT INTERPRETATION D6 Multi-employer Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 9 July 2004IFRIC Draft Interpretation D6 Multi-employer ...
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Module A (Dec 2017)_Answer
Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...
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Appendix 5 (IAESB-IES-4)
Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...
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Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
![Module A (Jun 15)_Answer](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
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MPS_Module D_Part 2_Upload
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ed_ias37
IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...
![update262](/images/search_icon_pdf.gif)
update262
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
![1428P_27Aug2020_DC order_edited](/images/search_icon_pdf.gif)
1428P_27Aug2020_DC order_edited
IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...
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adm16
Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...
![adm_asfrs7](/images/search_icon_pdf.gif)
adm_asfrs7
Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...
![update219](/images/search_icon_pdf.gif)
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
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Module A (5th edition)_Part 2
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5gfitc
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 April 2018December 2021 This Circular is intended for general guidance only. The This Circular is inten ...
![update216](/images/search_icon_pdf.gif)
update216
i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
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hkfrs12
Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
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pr-20170621-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
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hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...