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Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...
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Arrangements for the December 2020 Session of the QP
Important notice: Latest arrangements for the December 2020 Session of the QP, is available here. The health and well-being of our students, members and stakeholders are of utmost importance to us and ...
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HKICPA builds a future-ready profession and a sustainable talent pool with the new Qualification Programme
(HONG KONG, 18 December 2019) The Hong Kong Institute of Certified Public Accountants (“HKICPA”) has scheduled to launch the new Qualification Programme (“QP”) stage-by-stage, offering flexible pathwa ...
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hk(sic)-int 10
Government Assistance — No Specific Relation to Operating Activities HK(SIC)-Int 10 Revised August 2010September 2022 Hong Kong (SIC) Interpretation 10 GOVERNMENT ASSISTANCE — NO SPECIFIC RELATION TO ...
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hkas28_2011_pg21
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...
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TFEC_IRA_fund_2018_submission_190111
By email (bc_06_18@legco.gov.hk) and by hand 11 January 2019 Our Ref.: C/TXG, BH43275 Clerk to Bills Committee on Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Bill 2018 Legislative Cou ...
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Beyond Numbers
Lanco Leung’s job as an internal auditor at Swire allows her to help to improve all aspects of the business.
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PR_20180827_EN
1 HKICPA takes disciplinary action against a former certified public accountant (practising) and a certified public accountant (practising) (HONG KONG, 27 August 2018) A Disciplinary Committee of the ...
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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 ...
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PR_20180709_EN
1 HKICPA survey: Accounting opens doors to rewarding and varied career paths for young professionals (HONG KONG, 9 July 2018) A Career Survey conducted by the Hong Kong Institute of Certified Public A ...
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submission-deadline
(Revised in Sep 2023) Deadlines for Submission of Applications in 2024 The Institute’s Registration Committee, which deals with applications for membership, international affiliates, and other related ...
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PR_20180314_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 March 2018) — A Disciplinary Committee of the Hong Kon ...
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PR_20180608_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 8 June 2018) A Disciplinary Committee of the Hong Kong Institute of Ce ...
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367
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 March 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...
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PR_20180409_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 9 April 2018) On 8 September 2015, a Disciplin ...
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Techsource_Apr 2018_tax
Copyright 2018 Hong Kong Institute of CPAs. All rights reserved. Summer 2018 SMEs will benefit from the new two-tier profits tax system The Chief Executive, in her maiden Policy Address delivered in ...
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Paper 02B
Page 1 of 3 TERMS OF REFERENCE HKFRS 17 Insurance Contracts Implementation Support Group Establishment of an Insurance Implementation Support Group 1. HKFRS 17 Insurance Contracts, effective on 1 Janu ...
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HKICPA HKFRS 17 release_Final
1 HKICPA Approves New Accounting Standard for Insurance Contracts HKFRS 17 strengthens investor protection to enhance market efficiency (Hong Kong, 23 February 2018) — The Hong Kong Institute of Certi ...