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HKICPA Annual Report 2022 Eng

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File Type: pdf | Size: 7 MB

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2012-11-28

File Type: pdf | Size: 409 KB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

hkfrs2

Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

通過併購令企業更強大

成功的合併與收購可令企業呈現指數級增長、擴大市場份額，以及有效提升業務。不過當中過程充滿挑戰，企業需要會計師等專家為其制訂最佳方案。本文與專門從事併購的會計師一起探討如何在此過程中創造價值、在相關範疇取得成功需要甚麼技能，以及何以香港能夠長期維持其併購熱點地區的地位。撰文：Jeremy Chan 插圖：Gianfranco Bonadies 對於一家公司而言，合併與收購（M&A）及其適當 ...

Release Date: 2021-05-20

會計專項專家

香港會計師公會提供一系列專項培訓課程，幫助會員提升技能、促進事業發展，以至開展新的事業領域。本特別報告專訪了多位課程總監，了解他們如何協助會計師於專項範疇盡展所長，同時推行最佳實務。撰文：Nicky Burridge 攝影：Calvin Sit 課程總監（左起）：吳宓（資深會計師），破產重整專項文憑課程；容曉彤（資深會計師），財務總管課程；李國雄（資深會計師），稅務專項課程；Guy Norman ...

Release Date: 2021-05-20

投資可持續的未來

香港綠色金融的興起，將令香港在可持續發展投資市場上佔一席位。《A Plus》採訪了投資界專業人士，探討投資者對可持續發展金融產品日益增長的需求、推動綠色金融的措施、提高準則和透明度的需要，以及會計師在引領本港成為綠色金融先導者所扮演的角色。撰文：Nicky Burridge 插圖：Ester Zirilli 香港財政司司長陳茂波在最新的預算案中宣佈，將政府綠色債券計劃的借款上限提高一倍至2,00 ...

Release Date: 2021-05-20

引領香港共益企業運動

若要成為一家共益企業（B Corp），需經過一段頗為耗時及極具轉變性的過程，但對企業來說，這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動，以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。書簽撰文：Jemelyn Yadao 插圖：Gianfranco Bonadies 8月底，在位處香港的L’Occitane Far East Limited ...

Release Date: 2021-05-20

在人才爭奪戰中脫穎而出

新冠疫情的出現改變了何謂理想工作的定義。除了優厚薪酬或是景觀極佳的角落辦公室外，員工現在還提出其他要求，而公司也正盡力回應相關要求。在本文中，多位專家共同探討在目前複雜的招聘環境下，公司可採取哪些措施吸引和留住人才。撰文：Jeremy Chan 插圖：Gianfranco Bonadies 我們曾經認為我們將會重返辦公室並且一切如常。隨着新冠疫苗於2021年初問世，全球民眾在其後18個月陸續接種 ...

Release Date: 2021-05-20

師友情深：香港會計師公會師友計劃成立十周年

Bonds built to last_Celebrating a decade of the HKICPAs Mentorship Programme - Apr 24 為紀念香港會計師公會師友計劃迎來十周年，三對橫跨不同屆數的師友分享該計劃對他們的職業生涯和個人成長有何深遠影響、導師與學員之間如何建立良好的師友關係，以及為何此類師友計劃仍然是會計行業培育人才、取得長遠成功的最佳方式之一。撰 ...

Release Date: 2021-05-20

為未來籌劃

審慎理財是一門學問，以傳授財務知識作為事業是另一番學問。香港中文大學國際貿易及中國企業課程高級講師兼聯席主任李兆波分享他成為大學講師和作家的歷程、對香港經濟的展望，以及面對逆境要如何未雨綢繆。撰文：Jeremy Chan 攝影：Calvin Sit 李兆波是香港會計師公會會員，於香港中文大學會計學院擔任高級講師。李兆波認為良好的理財習慣和規劃未來的觀念應該自小培養，他也是從孩童時期學起。香港中 ...

Release Date: 2021-02-10

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

Release Date: 2019-03-25

File Type: pdf | Size: 201 KB

hksa230cfd

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

Release Date: 2019-03-25

File Type: pdf | Size: 194 KB

3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

Release Date: 2019-03-25

File Type: pdf | Size: 146 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 567 KB

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

Release Date: 2019-03-25

File Type: pdf | Size: 844 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

Release Date: 2019-03-25

File Type: pdf | Size: 686 KB

update131

i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...

Release Date: 2019-03-25

File Type: pdf | Size: 732 KB

update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

Release Date: 2019-03-25

File Type: pdf | Size: 633 KB

MPS_C_PartI

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartI

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 sho ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

Disclaimer 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 pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_C_PartI

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Release Date: 2018-10-23

File Type: pdf | Size: 1 MB

circular_20180924

24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...

Release Date: 2018-10-09

File Type: pdf | Size: 104 KB

SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

Release Date: 2018-10-04

File Type: pdf | Size: 936 KB

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HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

HKAS 19_2023

ed_ifrs9amend

PartII_SFAS 157

DP-FairValueMeasurements-PII

hkfrs2

update218

通過併購令企業更強大

會計專項專家

投資可持續的未來

引領香港共益企業運動

在人才爭奪戰中脫穎而出

師友情深：香港會計師公會師友計劃成立十周年

為未來籌劃

hksa250cfd

hksa230cfd

3_283

update213

update179

update174

update131

update054

MPS_C_PartI

MPS_C_PartI

ETS_Module A_final

ETS_Module A_final

MPS_C_PartI

circular_20180924

SCPD18101001_HandoutForSeminar