update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

hkas08

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Co ...

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

ed_20175

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

BadWeather-2009

Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...

HKICPA_timetable for public_20202

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

Briefing sessionSSrundownto AAs 25 Sept

“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...

Briefing sessionRSrundownto AAs 26 SeptGH

“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

pr_ifrs8

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

F121030

Financial Reporting Forum HKFRS 8 Operating Segments: Application Issues Date 30 October 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s ...

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

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 ...

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋， 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

HKICPA_timetable for public_20201

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

Financial reporting issues

Disclosure under HKAS 8 Accounting Policies Changes in Accounting Estimates Question A3 - Disclosure under HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors For financial years th ...

HKICPAtimetable for public20202 1 Sept

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

Module C_Feb 10_Question

Module C (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropria ...

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

tue1509

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 ...

src141013

A Tribute to Broadway Musicals What better way to unwind than to immerse in classical music and songs from famous Broadway musicals after a hard day's work? Movie clips of some popular Broadway m ...

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

140826

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

Module A _Jun14_Question

Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...

Module A _Jun14_Question_1

Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...

oct

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Foxtrot – Elementary I Cha Cha – Elementary II Rumba ...

ED-IAS24_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

ED-IAS24_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

Module C (Dec 13)_Question

Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

Module C (Dec 13)_Question_2

Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Paragraph 27A of HKAS 8 Basis of Preparation of Question: Paragraph 27A of HKAS 8 Basis of Preparation of Financial Statements requires an entity to disclose material accounting policy information. Ho ...

src160105e

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

150908I

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

150908E

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

tue1507

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 ...

20150427_Fitness training class

Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a cardio and stretching training for members' health maintenance. Sign up now to ge ...

201407_FitnessTrainingClass

Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...

time-table-jun

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline Enrolment Application Deadline Enrolment Application DeadlineEnrolment Ap ...

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/1 Classification of Liabilities

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ed_ias8

IFRS Standards Exposure Draft ED/2018/1 March 2018 Comments to be received by 27 July 2018 Accounting Policy Changes Proposed amendments to IAS 8Accounting Policy Changes (Proposed amendments to IAS 8 ...

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

HKICPAtimetable for public20202 15 Sept

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

ies8assform

IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...

flyer0927_1

HKICPA/IASB Roundtable – Share your experience on IFRS 8 The International Accounting Standards Board (IASB), the issuing body of International Financial Reporting Standards (IFRS) on which the Hong K ...

flyer0927

HKICPA/IASB Roundtable – Share your experience on IFRS 8 The International Accounting Standards Board (IASB), the issuing body of International Financial Reporting Standards (IFRS) on which the Hong K ...

calendar

December 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 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

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 ...

calendar

june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

calendar

December 2006 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 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

ies8assform

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

ies8assform_cl

IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...

ies8assform_cl

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

ies8assform

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

3mkr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Re ...

JudgesReport2001

CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

Comment Letters

Comment Letters

BMIG_1505practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 8 May (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9:00 – 11:00 p. ...

BMIG_1501practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 7 January (Wed) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 14 January ...

20130411_module_a_part1

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Module A _Dec 16_Question

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Regulations2004

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...

Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

161115I_r

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

161115I

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

Peninsula 2024 Mooncake Flyer

THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...

pr_ias8

Exposure Draft and comment letters—Accounting policy changes (IAS 8) CONSULTATION VIEW THE COMMENT LETTERS The International Accounting Standards Board (Board) has published for public consultation pr ...

Dec

Timetable for Workshops ember 2014 Intake Important dates for Enrolment in the ember 2014 Intake: Enrolment Application Deadline 28 August 2014 Enrolment Result 15 September 2014* Module Commencing 22 ...

A2b

24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...