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ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

Release Date: 2019-03-25

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

Release Date: 2009-12-01

File Type: pdf | Size: 551 KB

sme-frf&sme-frs

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...

Release Date: 2019-03-25

File Type: pdf | Size: 595 KB

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

Release Date: 2017-04-06

File Type: pdf | Size: 4 MB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

Release Date: 2014-05-21

File Type: pdf | Size: 742 KB

ed_sme14

Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...

Release Date: 2013-10-03

File Type: pdf | Size: 355 KB

key-proposals-e

1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...

Release Date: 2011-01-27

File Type: pdf | Size: 72 KB

ForensIG-RIF event (28

The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...

File Type: pdf

TF event (09 07 19) flyer_190520_190520171808

Important Points to Note on Country-by-Country Reporting Programme Code: SCPD19070901 About the topic Hong Kong has implemented Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project on Tr ...

File Type: pdf

CG event (16

Best Corporate Governance Awards series: CLP and COSCO share their experience on developing award winning corporate governance Programme Code: SCPD19101601 About the topic Market regulators around the ...

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Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

Release Date: 2017-09-14

File Type: pdf | Size: 361 KB

20121025_ModuleB_PartII

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Release Date: 2012-10-25

File Type: pdf | Size: 1009 KB

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

File Type: pdf | Size: 336 KB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 332 KB

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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: 2017-04-18

File Type: pdf | Size: 557 KB

techwatch147

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: 2015-01-09

File Type: pdf | Size: 353 KB

techwatch147

Release Date: 2015-01-09

File Type: pdf | Size: 353 KB

ies8bc

IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...

Release Date: 2014-12-15

File Type: pdf | Size: 439 KB

Supplement_B

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Release Date: 2014-09-02

File Type: pdf | Size: 748 KB

Supplement_B_1

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Release Date: 2014-09-02

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Supplement_B

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Release Date: 2014-09-02

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sub-rules

3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...

Release Date: 2013-07-08

File Type: pdf | Size: 487 KB

snap_leases

Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...

Release Date: 2013-05-16

File Type: pdf | Size: 559 KB

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ab4

update084

i2c-ed-pn610

sme-frf&sme-frs

qa-report2016

qa-report2016

ed_disclosure

ed_sme14

key-proposals-e

ForensIG-RIF event (28

TF event (09 07 19) flyer_190520_190520171808

CG event (16

Financial Statements

Financial Statements

ed_inducement

20121025_ModuleB_PartII

312taxcoe07

update265

i2cpn74021

hk(ifric)-int 19

update171

MPS_Module_C_Part_I_Jun2017

techwatch147

techwatch147

ies8bc

Supplement_B

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Supplement_B

sub-rules

snap_leases