25412
1 Minutes of the 254th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 December 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
TechWatch 202
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
TechWatch201
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Flashcard_Module D(5th edition)
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i2c_4400p
27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
649th_21 September 2023
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pr-20120530-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 30 May 2012) — A Disciplinary Committee of the ...
p38_40
[ 38 ] A Plus July 2008 As International Financial Reporting Standards are accepted in more and more jurisdictions, there are increasing benefi ts for companies in claiming compliance with IFRSs. Th ...
200707
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – July 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 July 2007. Members of the Committee presen ...
FRSCMS-Jul
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – July 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 July 2007. Members of the Committee presen ...
Oct03
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257m
1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...
1021395a
1 Minutes of the 395th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 October 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
39526
1 Minutes of the 395th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 October 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
techwatch184
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
ETS_Module A
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111203fsig
P.T.O. Topic: Real Estate Investment Trusts (REITs) Speaker: Mr. Milton Cheng, Partner, Baker & McKenzie Date : 11 December 2003, Thursday Time: 1:00 p.m. -2:00 p.m. (Sandwiches and beverages ...
Module D Workshop 2
Student Notes Module D (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
techwatch65
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
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 ...
Exam Technique Seminar_Module D
Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...
Exam Technique Seminar_Module D
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hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
3092hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
tma151023
1 05.10.2015 1 05.10.2015 Organizing Committee: John Lees, JLA Asia Limited Charles D Booth, Richardson School of Law, University of Hawai‘i Robin Darton, Tanner De Witt John Marsden, Mayer Brown JSM ...
revised_IFAC_Code
October 2004 Invitation to Comment Response Due Date 19 November 2004 IFAC Exposure Draft Proposed Revised Code of Ethics for Professional Accountants CONTENTS Hong Kong Institute of CPAs Invitation t ...
ed_ifrs15
Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
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Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...
PR_20180709_TC
1 香港會計師公會調查:會計專業回報佳助年青專才開拓多元事業(香港,二零一八年七月九日)香港會計師公會進行了一項就業調查,結果顯示本港對會計專才的需求仍然殷切,不同規模的會計師事務所和企業均在吸納及保留人才方面遇到挑戰。是次調查顯示會計專業人才流動性高,而且充滿動態。在進行調查前的一年,曾轉職的受訪者部分轉到其他會計師事務所、有的由事務所轉往商界企業,又或到新領域發展。期內,25%的回覆會計師會員 ...
04
ANNEX 1 HKAB’s Comments on IASB ED/2017/5 Accounting Policies and Accounting Estimates (Proposed Amendments to IAS 8) Question 1 The Board proposes clarifying the definition of accounting policies by ...
238
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 September 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
360
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...
221
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 May 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
featuredbooks_feb15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Decision Making Books E-books E-journ ...
featuredbooks_dec14
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Partnerships Books E-books E-journals ...
e-resources_Sep 2014
New e-Resources (September 2014) New EBooks Title : Research handbook on money laundering Editors: Brigitte Unger and Daan van der Linde Publisher: Edward Elgar Pub. Ltd. Year: 2013 Call No.: HV6768 . ...
e-resources-aug
New e-Resources (August 2014) New EBooks Title : Core auditing standards for practitioners Authors: Katharine Bagshaw, John Selwood Publisher: John Wiley and Sons Ltd Year: 2014 Call No.: HF5667 .B34 ...
featuredbooks-jan
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Fair Value Books E-books E-journals R ...
mohammad-faiz-azmi
1 Prepared by MASB Staff. It does not represent the official position of the Board. 7th IFRS Regional Policy Forum Transition to IFRS – Convergence Approach 5 June 2013 Mr Mohammad Faiz Azmi Chairman, ...
featuredbooks-mar
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Derivatives Securities Books E-books ...
aasc_330
1 Minutes of the 330th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
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FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Restructuring Books E-books E-journal ...
hkex
1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...
featuredbooks-aug
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Chief Financial Officer Books E-books ...
aasc-321
1 Minutes of the 321st meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 October 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
aasc-318
1 Minutes of the 318th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 June 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
october
1 Minutes of the 186th meeting of the Financial Reporting Standards Committee held on Wednesday, 6 October 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
aasc-30-5th
1 za Minutes of the 305th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Acco ...
aasc-30-4th
1 za Minutes of the 304th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 October 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accou ...
PR-ClassificationMeasurement
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 14 ...
0709
-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...
0707
-1 -Auditing and Assurance Standards Committee Meeting Summary – July 2007 The Auditing and Assurance Standards Committee (Committee) met on 24 July 2007. Members present at the meeting were: Carlson ...
0706
-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2007 The Auditing and Assurance Standards Committee (Committee) met on 26 June 2007. Members present at the meeting were: Keith Po ...
0705
-1 -Auditing and Assurance Standards Committee Meeting Summary – May 2007 The Auditing and Assurance Standards Committee (Committee) met on 22 May 2007. Members present at the meeting were: Carlson To ...
0607
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 July 2006. Members of the Committee presen ...
FRSCMS-Jul
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – July 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 July 2006. Members of the Committee presen ...
0408
Financial Accounting Standards Committee Meeting summary – October 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 12 October 2004. Present at the Committee’s meeting ...
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Financial Accounting Standards Committee Meeting summary – October 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 12 October 2004. Present at the Committee’s meeting ...
Aug04
-1 -Auditing and Assurance Standards Committee Meeting summary – August 2004 The HKICPA Auditing and Assurance Standards Committee (Committee) met on 24 August 2004. Members present at the meeting wer ...
0210
page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 16 October 2002 and discussed the followin ...
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page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 16 October 2002 and discussed the followin ...
0207
page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...
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page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...
rd47
1 March 2021 To: Preparers, investors, practitioners, regulators and other interested parties Roundtable discussion: 7 April 2021 IESBA EXPOSURE DRAFT Proposed Revisions to the Definitions of Listed E ...
ig_s2
ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Illustrative Guidance on [Draft] IFRS S2 Climate-related Disclosures Comments ...
itc_nasfees
24 January 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") ...
242Oct
1 Minutes of the 242nd meeting of the Ethics Committee held on Friday, 18 October 2019 at 2:30 p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
q720
Issue 7 28 May 2020 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts From the Standard Setting Department of the Hong Kong Institute of Certified Public Accountants 1. I ...
AASC20231114
1 Minutes of the 412th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 November 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...
20230414277
1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...
Amendments to the Module 12 Learning Pack (2nd edition)
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2002
DateSubject 31 Oct 2002 Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disc ...
2002
DateSubject 31 Oct Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disclosu ...
Topic5
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 5 Investment entities Question 5.1: Whether to consolidate ...
The Real Estate Developers Assn 30-Aug-02
30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...
ed_s2B
International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
2013
DateSubject 22 November 2013 IFAC's IAASB Exposure Draft Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing - comment letters received 15 May 2 ...
2013
DateSubject 22 November 2013 IFAC's IAASB Exposure Draft Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing - comment letters received 15 May 2 ...
snap_rate
Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...
techwatch52
Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...