ssap27q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 27, Accounting for Group Reconstructions Page 1 of 2 SSAP 27, Accounting for Group Reconstruction ...
tra
This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...
HKAS27_IG-Deemed_Disposals
EXPOSURE DRAFT Guidance on the Accounting of a Deemed Disposal This guidance accompanies, but is not part of HKAS 27. Introduction 1. HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separat ...
circular_20170929
28 September 2017 28 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 2017 28 Septem ...
ED-ed10-BC
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
acc_ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
ETS_Module B
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December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
HKICPA Staff Summary of HKFRS 10
HKFRS 10 Consolidated Financial Statements HKFRS 12 Disclosure of Interests in Other Entities HKAS 27 (2011) Separate Financial Statements HKICPA Standard Setting Department Staff Summary (June 2011) ...
w100904as
“We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” ...
s100614s
Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the I Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the ...
20111118
Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...
S090109
Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...
S090109
Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...
20120713&20
20120713&20 Date 13 and 20 July 2012, Fridays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong K ...
techwatch66
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 ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
HKICPA_timetable for public_20171
Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...
calendar
February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...
calendar
January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...
calendar
May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...
HKICPA_timetable for public_20191
Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...
I2C-ED10-CFStatement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
I2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
I2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
acc_I2C_IFRS7_13Jan09.pdfI2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
0405
Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...
FRSCMS-May
Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...
RegFlyer2-7-1-1
The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...
calendar
April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...
PR_IASB_ED_IFRS1_IAS27
International Accounting Standards Board Press Release 13 December 2007 IASB publishes revised proposals for determining the cost of an investment in separate financial statements The International Ac ...
PR-IFRS1nIAS27
International Accounting Standards Board Press Release 13 December 2007 IASB publishes revised proposals for determining the cost of an investment in separate financial statements The International Ac ...
update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
ed_fair_value
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
ed_ifrss
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
1412Paper 2Annex 22
Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...
BRIGE_practice schedule_1304
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_August11
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BrIG_PS_Jul
Bridge Interest Group Practice Schedule 2009 Date Time Venue 18 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 27 July (Mon) 7:00 – 10:30 p.m. (Tutorial session for beginners is available) ...
ed_1028
Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...
update089
i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...
update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
Workshop
Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...
0511
Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...
FRSCMS-Nov
Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...
calendar
Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...
BRIGE_practice schedule_1408
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_1402
Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
BRIGE_practice schedule_Nov 10
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 8 November (Mon) 7:00 – 10:30 p.m. HKICPA, 27/F., Member’s Lounge 27 November (Sat) 2:00 – 8:00 p.m. Remarks ...
BRIGE_practice schedule_Sep 10
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 4 September (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 7 September (Tue) 7:00 – 10:30 p.m. 27 Sep ...
BRIG_1003
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 8 March (Mon) 7:00 – 10:30 p.m. (Personal coaching for beginners is available.) HKICPA, 27/F., Member’s Loun ...
ED_IAS_27_Amend
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...
update 289
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
update 289oo
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
update 289o
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
130124v
Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...
BRIGE_practice schedule_July 10
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...
Comment Letters
Comment Letters IASB Exposure Draft of Proposed Amendments to IAS 32 – Classification of Rights Issues
Comment Letters
Comment Letters IASB Exposure Draft of Proposed Amendments to IAS 32 – Classification of Rights Issues
Comment Letters
Comment Letters Exposure Draft ED 10 Consolidated Financial Statements
Comment Letters
Comment Letters Exposure Draft ED 10 Consolidated Financial Statements
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 ...
w101019
The Finance Professionals Role in Risk Management Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Progra ...
w101018
The Emerging Strategic Role of the Management Accountant Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: ...
s110315f
Operation & Finance, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online he online competency ...
update099
i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
jf_feb
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
out_sep
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_aug
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
Financial Reporting
The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...
pubforsale_coursenotes
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 6 July 2018 Do ...
wac1509listing6
Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate sessions for ...
tue1401_06
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
tue1406
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
QAF130627
Date 27 June 2013 (Thursday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director (St ...
steve-ong
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Monday, February 04, 2013 7:02 PM To: Simon Riley; Winnie Chan Cc: ComMem-DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FR ...
flyer-110601
Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...
100909
Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...
sep_oct
Latin/Ballroom Dance Class Date & Class Date Cha Cha – Elementary I (Tuesday) Viennese Waltz – Elementary I (Thursday) 1. 7 September 2010 16 September 2010 2. 14 September 2010 30 September 2010 ...
100405
Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary II (Thursday) Foxtrot – Elementary I (Tuesday) Samba with technique training (Thursday) 1. 15 April 2010 20 April 2010 13 May 2010 2 ...
insolvency-prepartory-i-2010
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 27 Februar ...
IP1-10
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 27 Februar ...
C-Latin-Aug
Latin/Ballroom Dance Class Date & Class Date Tango (Elementary) Line Dance (Latin steps) Samba (Elementary II) 1. 4 Aug 2009 5 Aug 2009 30 July 2009 2. 11 Aug 2009 12 Aug 2009 6 Aug 2009 3. 18 Aug ...
calendar
Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
calendar
May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...
calendar
January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...
calendar
November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...
calendar
August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...
Apr04
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – April 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 27 April 2004. Membe ...
tue03pe0412
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
IASB_ED_amendment
3 November 2005 By e-mail and by post Our Ref.: C/FRSC International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Attention: Mr. Alan Teixeira, Senior Project Manager ...
Agenda papers and meeting summaries
Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...
Exposure Draft 2007
DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...
calendar
September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...