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update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_Module B_Part 2

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Release Date: 2016-10-27

File Type: pdf | Size: 6 MB

Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 428 KB

Financial statements

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File Type: pdf | Size: 1 MB

SME-FRS_CP-IIcl

Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...

Release Date: 2004-05-17

File Type: pdf | Size: 365 KB

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

pn900clarified

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...

Release Date: 2019-03-25

File Type: pdf | Size: 263 KB

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

Release Date: 2019-03-25

File Type: pdf | Size: 314 KB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

Release Date: 2019-03-25

File Type: pdf | Size: 861 KB

20151008_FE_upload

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Release Date: 2015-10-20

File Type: pdf | Size: 1 MB

order-20121026

1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

Release Date: 2015-07-03

File Type: pdf | Size: 150 KB

D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

Release Date: 2013-02-08

File Type: pdf | Size: 950 KB

Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

File Type: pdf | Size: 572 KB

Module B (Jun 2013) Workshop 2

Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...

File Type: pdf | Size: 574 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

MPS_A_PartII

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Release Date: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_A_PartII

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

Release Date: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_A_PartII

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Release Date: 2018-10-23

File Type: pdf | Size: 3 MB

Sustainability within the Institute

In the face of a rapidly changing world, the Institute acknowledges the vital importance of incorporating climate and sustainability aspects into the accounting profession. With its ongoing adaptation ...

Release Date: 2022-12-20

Module B 6th Edition pages 312 and 316 error

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Release Date: 2019-02-15

File Type: pdf | Size: 83 KB

Business combinations - Disclosures, Goodwill and Impairment

About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...

Release Date: 2018-10-09

Paper 03

Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...

Release Date: 2018-07-13

File Type: pdf | Size: 182 KB

rifec-dps-submn

By email (cedps@hkma.gov.hk) and by hand 15 December 2014 Your Ref.: D1/16C Our Ref.: C/RIF, M97887 Ms. Meena Datwani Director-General (Enforcement) Enhancements to Deposit Protection Scheme Consultat ...

Release Date: 2015-01-13

File Type: pdf | Size: 110 KB

A1c

8 Following the decision made by the Court of Final Appeal in the Secan case, the IRD has adopted the view that assessable profits must be ascertained in accordance with the ordinary principles of com ...

Release Date: 2012-03-29

File Type: pdf | Size: 141 KB

Flyer CP_100112

Forum on the Consultation Paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 1 Date and Time 10 January 2012 (Tuesday) 12: ...

Release Date: 2011-12-13

File Type: pdf | Size: 221 KB

smeqa_ex

IFRS for SMEs Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary November 2011Es Se cu SM ecycl tion e e 0, u ces posal di Draft Q&A Response 3 Yes. Parag ...

Release Date: 2011-11-18

File Type: pdf | Size: 68 KB

nb-b-amend1

Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...

Release Date: 2010-06-01

File Type: pdf | Size: 70 KB

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

Release Date: 2009-01-21

File Type: pdf | Size: 65 KB

PR_IASB_ED_IFRS_1

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 25 ...

Release Date: 2007-01-23

File Type: pdf | Size: 51 KB

PR-IASB-IFRS-1

Release Date: 2007-01-23

File Type: pdf | Size: 51 KB

circular20050126

1 Our Ref: C/FRSC/AASC, M/NC 26 January 2005 To: HKICPA Members/Member Practices Dear Member/Member Practice, Disclosure of the Impact of Adopting New Hong Kong Financial Reporting Standards (new HKFR ...

Release Date: 2005-01-26

File Type: pdf | Size: 149 KB

circular20050126

Release Date: 2005-01-26

File Type: pdf | Size: 149 KB

circular20050126

Release Date: 2005-01-26

File Type: pdf | Size: 149 KB

Apr04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – April 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 27 April 2004. Membe ...

Release Date: 2004-06-09

File Type: pdf | Size: 104 KB

interpretation08

Interpretation 8 (April 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 8 Presentation of financial s ...

Release Date: 2004-05-28

File Type: pdf | Size: 85 KB

Example 72 (Revised)

Example 72 (Revised) Taxation Example 72 D, E and F Ltd carry on a partnership business since 1990. The partnership agreement states that: (1) D and E would each receive an annual salary of 180,000; ( ...

File Type: pdf | Size: 365 KB

Dora Lee_on 28 Dec 2018_level 2_PRINT version_Proposal Writing Skills

Proposal Writing Skills Dora Lee 28 December 2018 Secondary School Group (Level 2) 2 Your role •Level 2: Management Consultant (page 3: Question paper and guideline) •Target company: HKTV Mall 3 Level ...

File Type: pdf | Size: 1 MB

hkas39

Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...

File Type: pdf | Size: 901 KB

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

Release Date: 2015-03-16

File Type: pdf | Size: 8 MB

ed_def

Exposure Draft ED/2013/5 April 2013 Comments to be received by 4 September 2013 Regulatory Deferral AccountsRegulatory Deferral Accounts Comments to be received by 4 September 2013Exposure Draft ED/20 ...

Release Date: 2013-04-25

File Type: pdf | Size: 296 KB

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update048

MPS_Module B_Part 2

Eng_Financial_statements_2019

Financial statements

SME-FRS_CP-IIcl

update087

update076

pn900clarified

hkas28

update119

20151008_FE_upload

order-20121026

D-11-0542P

D-11-0542P_1

order-reasons-1008

Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2

Module 14_LP

MPS_A_PartII

MPS_A_PartII

MPS_A_PartII

Sustainability within the Institute

Module B 6th Edition pages 312 and 316 error

Business combinations - Disclosures, Goodwill and Impairment

Paper 03

rifec-dps-submn

A1c

Flyer CP_100112

smeqa_ex

nb-b-amend1

HKICPA_IFRIC_Int17

PR_IASB_ED_IFRS_1

PR-IASB-IFRS-1

circular20050126

circular20050126

circular20050126

Apr04

interpretation08

Example 72 (Revised)

Dora Lee_on 28 Dec 2018_level 2_PRINT version_Proposal Writing Skills

hkas39

Module A Financial Reporting_Part 1

ed_def