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FE (Dec 17) Paper I_Question

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File Type: pdf | Size: 291 KB

Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

File Type: pdf | Size: 1 MB

1 Follow-up Questions on Consultation on IASB Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers – HKAB Responses Seq. Request for Information /Questi ...

File Type: pdf | Size: 288 KB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation 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 D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module A (5th edition)_Part 1

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File Type: pdf | Size: 9 MB

Supplement_A

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Release Date: 2014-09-09

File Type: pdf | Size: 1 MB

Supplement_A_1

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Release Date: 2014-09-09

File Type: pdf | Size: 1 MB

Supplement_A_2

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Release Date: 2014-09-09

File Type: pdf | Size: 1 MB

Supplement_A

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Release Date: 2014-09-09

File Type: pdf | Size: 1 MB

ED_IASB_SME

February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...

Release Date: 2007-02-15

File Type: pdf | Size: 1 MB

ED-IASB-SME

Release Date: 2007-02-15

File Type: pdf | Size: 1 MB

1139F_26 June 2018_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

Release Date: 2018-06-27

File Type: pdf | Size: 707 KB

MC Jun 2018 Question

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Release Date: 2019-02-15

File Type: pdf | Size: 274 KB

BDO_15

s Summary In April 2016, the International Accounting Standards Board (the Board) issued amendments to IFRS 15 Revenue from Contracts with Customers, clarifying some requirements and providing additio ...

Release Date: 2016-12-15

File Type: pdf | Size: 107 KB

20150415_SharingForum_MB

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Release Date: 2015-04-23

File Type: pdf | Size: 947 KB

Module D _Jun14_Question

Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...

Release Date: 2014-06-30

File Type: pdf | Size: 95 KB

D-09-0410O

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

Release Date: 2013-02-08

File Type: pdf | Size: 273 KB

order-reasons-0919

Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...

Release Date: 2013-02-08

File Type: pdf | Size: 273 KB

sfc_ltr_180305

Our Ref.: C/CFC, M33794 18 March 2005 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: Secretary to the Securities and Futures Commission Dear Sir ...

Release Date: 2005-03-22

File Type: pdf | Size: 181 KB

SEHK-gem

-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...

Release Date: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-gem

Release Date: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-ch17

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...

Release Date: 2000-07-10

File Type: pdf | Size: 70 KB

SEHK-ch17

Release Date: 2000-07-10

File Type: pdf | Size: 70 KB

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 268 KB

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

File Type: pdf | Size: 205 KB

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 205 KB

Module B (Jun 13)_Answer

Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...

File Type: pdf | Size: 189 KB

06p6

1 Paper 6 Consideration of foreign currency risk when identifying a portfolio of insurance contracts (Deloitte) Background IFRS 17 requires insurers to identify a portfolio of insurance contracts and ...

File Type: pdf | Size: 655 KB

MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

File Type: pdf | Size: 274 KB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

Release Date: 2010-12-08

File Type: pdf | Size: 395 KB

Submission_IASB_Preliminary_views_Insurance

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...

Release Date: 2007-11-30

File Type: pdf | Size: 134 KB

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

Release Date: 2007-12-20

File Type: pdf | Size: 208 KB

ie_leases

Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

Release Date: 2013-05-16

File Type: pdf | Size: 195 KB

Module B Workshop 2

Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

Release Date: 2011-12-07

File Type: pdf | Size: 816 KB

021031b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO INITIAL LISTING AND CONTINUING LISTING ELIGIBILITY AND CANCELLATION OF LISTING ...

Release Date: 2002-10-31

File Type: pdf | Size: 242 KB

MPS_A_PartII

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Release Date: 2017-10-30

File Type: pdf | Size: 2 MB

Module B Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2016-08-09

File Type: pdf | Size: 383 KB

B_Preseen_Jun2015

Release Date: 2015-01-19

File Type: pdf | Size: 1 MB

20130422_module_b_part2

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Release Date: 2013-05-06

File Type: pdf | Size: 2 MB

ed_val

INTERNATIONAL VALUATION STANDARDS COUNCIL Valuations in the Extractive Industries DISCUSSION PAPER Comments on this Discussion Paper are invited before 20 October 2012. All replies may be put on publi ...

Release Date: 2012-07-17

File Type: pdf | Size: 166 KB

proposal11-12

2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...

Release Date: 2011-01-27

File Type: pdf | Size: 344 KB

full-budget-proposals-2011-12

Release Date: 2011-01-27

File Type: pdf | Size: 344 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

Release Date: 2010-12-02

File Type: pdf | Size: 341 KB

d-01

IFRIC DRAFT INTERPRETATION D1 EMISSION RIGHTS INVITATION TO COMMENT The International Accounting Standards Board’s International Financial Reporting Interpretations Committee (IFRIC) has issued its fi ...

Release Date: 2003-05-16

File Type: pdf | Size: 424 KB

170502-annex

-1 -HONG KONG SOCIETY OF ACCOUNTANTS RESPONSES TO CONSULTATION PAPER ON PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO CORPORATE GOVERNANCE ISSUES PART B PROTECTION OF SHAREHOLDERS’ RIGHTS VOTIN ...

Release Date: 2002-05-23

File Type: pdf | Size: 142 KB

170502-annex

Release Date: 2002-05-23

File Type: pdf | Size: 142 KB

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

Release Date: 2013-07-31

File Type: pdf | Size: 2 MB

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...

Release Date: 2013-07-10

File Type: pdf | Size: 3 MB

kc_transcript

Speech Speech by SFST at 7th IFRS Regional Policy Forum of HKICPA (English only) Wednesday, June 5, 2013 Following is the speech by the Secretary for Financial Services and the Treasury, Professor K C ...

Release Date: 2013-06-06

File Type: pdf | Size: 16 KB

Dec 2018

Convertible bonds (CBs) are financial instruments that, in their simplest form, contain a debt component and an option for the bondholders to convert the bonds into equity of the underlying entity. Th ...

File Type: pdf | Size: 61 KB

hlv-pe-sme-fdf-frs

Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial ...

Release Date: 2010-10-05

File Type: pdf | Size: 468 KB

HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income

What is the transaction price of the contract

Release Date: 2019-04-23

ed_IAS32_IAS1

June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

ED-IAS32nIAS1

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

techwatch122

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 ...

Release Date: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch122

Release Date: 2012-12-07

File Type: pdf | Size: 331 KB

2023

Other Articles and Reports Date Title November 2023 Sustainability reporting – the guide to preparation by ACCA ESG Assurance in Hong Kong 2023: An evolving landscape by HKICPA GRI establishes Sustain ...

Release Date: 2024-01-10

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FE (Dec 17) Paper I_Question

Paper 3

CL3pir15

Module 11_LP_Vol 2

Module D Taxation Part 1

Module A (5th edition)_Part 1

Supplement_A

Supplement_A_1

Supplement_A_2

Supplement_A

ED_IASB_SME

ED-IASB-SME

1139F_26 June 2018_edited

MC Jun 2018 Question

BDO_15

20150415_SharingForum_MB

Module D _Jun14_Question

D-09-0410O

order-reasons-0919

sfc_ltr_180305

SEHK-gem

SEHK-gem

SEHK-ch17

SEHK-ch17

Module A (Jun 12)_Questions

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question

Module B (Jun 13)_Answer

06p6

MC (Jun 2018) Question

ed-hedge-accounting

Submission_IASB_Preliminary_views_Insurance

budget_proposal_08_09

ie_leases

Module B Workshop 2

021031b

MPS_A_PartII

Module B Pre-seen 20162

B_Preseen_Jun2015

20130422_module_b_part2

ed_val

proposal11-12

full-budget-proposals-2011-12

tue128

d-01

170502-annex

170502-annex

clp

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

kc_transcript

Dec 2018

hlv-pe-sme-fdf-frs

HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income

ed_IAS32_IAS1

ED-IAS32nIAS1

techwatch122

techwatch122

2023