ED-D17
IFRIC DRAFT INTERPRETATION D17 IFRS 2–Group and Treasury Share Transactions International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Acco ...
DC order 1145C & 1191C_16 Jan 2018_edited
DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...
hkfrs10
Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...
ED-DPLeasesPreliminaryViews
Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...
ed-ISA_230_540_560_580_610_720_ED
5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...
KPMG 6-Sep-02_2
Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...
Performance statistics_201415
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...
PR-ed10
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 18 ...
PR_ED10-20Mar09
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 18 ...
PR_ED10-20Mar09
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 18 ...
acc_PR_ED10-20Mar09
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 18 ...
GST_Final_FSTB_App4
Appendix 4 Comparing motor vehicle tax imposed on private vehicles between Hong Kong and other economies Country Name of Tax Amount Recurrent Annual Fees Hong Vehicle licence Petrol HKD3,929 to HKD11, ...
06-ReportC
Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...
update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
HKAS 1_2023
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
GPLTB_2014_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會非常榮幸能與廣東省地方稅務局(“省地稅”)於2014 年12 月19 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束 ...
GPLTB_2014_SC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会非常荣幸能与广东省地方税务局(“省地税”)于2014 年12 月19 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省地税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束 ...
localec
Ethics Committee Due Process for the Development of Local Ethics Pronouncements Formal Responses General Distribution Background paper prepared by HKICPA Standard Setting Department or experts on the ...
update038
Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...
sub_fice
Page 1 of 20 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 March 2024 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
gpltb-meeting-notes-en
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
ed-isa600
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
ed-isa600
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
ED-IASB-PVI-PartII
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
ED-ED9-IASB
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
nas0124
Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...
ed_isa220
International Standard on Auditing Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements Exposure Draft February 2019 Comments due: July 1, ...
ed_isqm2
International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...