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15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

Release Date: 2015-11-04

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20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

Release Date: 2014-10-17

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

Release Date: 2014-10-06

Module A 20140430 upload

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Release Date: 2014-05-15

File Type: pdf | Size: 222 KB

itc-improving-auditors-report

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

Release Date: 2012-10-12

sub_aud

Release Date: 2012-10-12

File Type: pdf | Size: 222 KB

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

Release Date: 2009-09-30

File Type: pdf | Size: 187 KB

techwatch78

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 Financ ...

Release Date: 2009-04-15

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techwatch70

Release Date: 2008-08-05

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300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

Release Date: 2004-06-10

File Type: pdf | Size: 204 KB

interpretation14

Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...

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submission_300603

Release Date: 2004-05-10

File Type: pdf | Size: 171 KB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

Release Date: 2003-11-13

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taxation_bills

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, Mr. Christopher C. Chan Registrar, Registrar's Chambers, High Court, 38 Queensway, Hong K ...

Release Date: 2003-07-11

iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

Release Date: 2003-04-11

File Type: pdf | Size: 51 KB

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

Release Date: 2002-11-15

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Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

Release Date: 2000-07-12

Ipsas1-5

Release Date: 2000-07-12

File Type: pdf | Size: 27 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

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Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

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Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

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COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

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0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

File Type: pdf | Size: 221 KB

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

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FE (Jun 18) Paper II_Answer

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File Type: pdf | Size: 383 KB

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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ETS_Module C

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ETS_Module C

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1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 3

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

File Type: pdf | Size: 6 MB

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

File Type: pdf | Size: 543 KB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

File Type: pdf | Size: 334 KB

Financial statements

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hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

Financial Statements

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Financial Statements

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HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

framework

Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...

File Type: pdf | Size: 210 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

File Type: pdf | Size: 245 KB

1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

File Type: pdf | Size: 87 KB

CIMA

Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...

Release Date: 2009-03-31

File Type: pdf | Size: 53 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

Release Date: 2008-09-29

File Type: pdf | Size: 116 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

Release Date: 2007-06-12

File Type: pdf | Size: 86 KB

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

Release Date: 2005-06-30

File Type: pdf | Size: 93 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

sub_17amd

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 September 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary ...

File Type: pdf | Size: 261 KB

Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

File Type: pdf | Size: 575 KB

1102schOct22

1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...

File Type: pdf | Size: 231 KB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

File Type: pdf | Size: 389 KB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

File Type: pdf | Size: 286 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

File Type: pdf | Size: 661 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

File Type: pdf | Size: 623 KB

MPS_A_PartII

1 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 purposes and s ...

Release Date: 2018-04-19

MPS_A_PartII

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Release Date: 2018-04-19

Module_Bfinalized_18_Oct_2013

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Release Date: 2013-11-12

File Type: pdf | Size: 277 KB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

Release Date: 2011-11-14

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

Release Date: 2002-10-30

File Type: pdf | Size: 760 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

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MPS_C_PartI

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MPS_C_PartI

ETS_Module A_final

Disclaimer 1 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 ...

ETS_Module A_final

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MPS_C_PartI

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Release Date: 2018-10-23

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DC order_1121H_9June2017_edited

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

Release Date: 2017-07-14

Exam Technique Seminar_Module B

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Release Date: 2015-11-04

File Type: pdf | Size: 1013 KB

20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

Release Date: 2015-05-04

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2_12_2013_ModuleA_Essay

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Release Date: 2013-12-11

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D-09-0426O

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

Release Date: 2013-02-08

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order-reasons-0926

Release Date: 2013-02-08

File Type: pdf | Size: 480 KB

order-danvil

Release Date: 2012-10-19

File Type: pdf | Size: 517 KB

esg-reporting-guidelines

11 April 2012 By email to : response@hkex.com.hk Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre, 1 Harbour View Street, Centr ...

Release Date: 2012-04-13

File Type: pdf | Size: 395 KB

HKEx_esg_questionnaire

1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...

Release Date: 2012-04-11

File Type: pdf | Size: 235 KB

consultpaper

(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

Release Date: 2009-12-10

File Type: pdf | Size: 129 KB

part_3_4

PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...

Release Date: 2009-04-30

File Type: pdf | Size: 40 KB

DP_RCofFIsSubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

Release Date: 2008-09-24

File Type: pdf | Size: 120 KB

psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

Release Date: 2008-03-18

File Type: pdf | Size: 170 KB

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

Release Date: 2004-10-28

File Type: pdf | Size: 158 KB

ssap24

SSAP 24 (April 1999) 1 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES (Issued April 1999) The standards, which have been set in bold italic type, should ...

File Type: pdf | Size: 150 KB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

Release Date: 2002-03-12

File Type: pdf | Size: 101 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

Release Date: 2001-05-07

File Type: pdf | Size: 50 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

Release Date: 2001-05-07

File Type: pdf | Size: 50 KB

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

CPAs for NGOs workshop (1 December)_Final

CPAs for NGOs workshop (1 December)_Final Presented by : Vincent Lai – Sole Proprietor, Vincent W.M. Lai & Co., Arthur Chan – Partner, PricewaterhouseCoopers Date: 1 December 2017 “CPA for NGO” so ...

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

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Joint Scholarship Final Awardees List_Webpage Update

HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

20150430_MPSII_C

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ETS_Module A_final

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update262

i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

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1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

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D-16-1214C_Decision_Redacted

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...

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HKICPA SSG Scholarship 2023-24 Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

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HKICPA SSG Scholarship 202324 Final Webpage version

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update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

File Type: pdf | Size: 946 KB

ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

File Type: pdf | Size: 746 KB

hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

Release Date: 2010-08-18

File Type: pdf | Size: 330 KB

ED-FairValueMeasurement

Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

Release Date: 2009-05-27

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123

蓮騰系統復原卡復活卡永生卡PLUS版使用手冊研究開發蓮騰科技股份有限公司網址： http：//www.lenten.com E-Mail： service@lenten.com 蓮騰科技復活卡永生卡PLUS 版使用手冊1 版權宣告蓮騰科技股份有限公司有權隨時更改本手冊的內容，恕不另行通知。除非另外註明，否則本手冊範例中所使用的產品名稱，都是屬於該公司的。沒有蓮騰科技的許可，您不得為任何目的而使用任 ...

Release Date: 2008-12-11

File Type: pdf | Size: 581 KB

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

Release Date: 2008-05-29

ED-RE

Release Date: 2008-05-29

File Type: pdf | Size: 581 KB

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

IG_IASB_SME

Release Date: 2007-02-15

File Type: pdf | Size: 477 KB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

Release Date: 2004-06-14

File Type: pdf | Size: 241 KB

ed-isa700

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...

Release Date: 2004-01-09

File Type: pdf | Size: 362 KB

ed-isa700

Release Date: 2004-01-09

File Type: pdf | Size: 362 KB

ed-isa600

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...

Release Date: 2003-12-23

File Type: pdf | Size: 328 KB

ed-isa600

Release Date: 2003-12-23

File Type: pdf | Size: 328 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

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aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

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t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

File Type: pdf | Size: 1021 KB

2tb5

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

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rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

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pn740r

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

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exp_issa5

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exp_issa5

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pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

File Type: pdf | Size: 628 KB

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

Release Date: 2017-11-24

File Type: pdf | Size: 835 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

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DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

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DP-Measurement-ConVer

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ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

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ED-IFRS3

Release Date: 2005-06-30

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pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

Release Date: 2011-01-27

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

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Briefingsession_19Oct2018_FB

1 HKICPA Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2018-19 Briefing session 賽前簡介會19 October 2018 2 Agenda 議程Objectives and background 目的與背景Competition details 比賽詳情Supports ...

Release Date: 2018-10-22

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submission_BackdoorLisiting_180831

By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...

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ETS_Module A

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ETS_Module A

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D-16-1208P_Serve Order_edited

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...

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Module B_Preseen_20181

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ETS_Module A

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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 ...

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ETS_Module B

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ETS_Module A

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Exam Technique Seminar_Module A

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DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

Release Date: 2016-05-24

Module B Pre-seen_20161

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: 2016-02-01

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2015 SSG_briefing session_22 Oct 2015_for Facebook page

1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2015-2016 Briefing session 賽前簡介會22 October 2015 2 Agenda 議程Objectives and background 目的與背景 ...

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Exam Technique Seminar_Module A

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20150424_MPSI_B

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20141022_MPS_C_S2

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SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

Release Date: 2014-10-23

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06

Draft comments on DP-Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Question 1—Need for an accounting approach for dynamic risk management Do you think that ...

Release Date: 2014-09-12

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

Release Date: 2013-12-06

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operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

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20130422_module_b_part2

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budget-prpls-full

Budget proposals Supporting three pillars of Hong Kong’s success: the economy, the community and the competitiveness of the tax system 2012 -13Composition of the HKICPA Taxation Committee 2011 Chair: ...

Release Date: 2012-01-16

hksre2400

ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1 ED/HKSRE 2400 HONG KONG STANDARD ON REVIEW ENGAGEMENTS 2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (Effective upon issue) CONTENTS Paragraphs Introduct ...

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hksre2400

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ssap21

SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...

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ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

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ED-IFRS03

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...

Release Date: 2004-04-26

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ED03-ie

Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...

Release Date: 2002-12-05

31_Oct_2013_Module_C(part2)

31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...

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C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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0417

友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...

CPA for NGO workshop (29 Sept 2017)_FINAL

CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...

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Module B(Part 1)_Deleted p1-2(Compressed)

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CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

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cl5s

T852 2233 7000 F 852 2110 0171 31/F, One Island South, 2 Heung Yip Road, Wong Chuk Hang, Hong Kong www.pacificbasin.com Pacific Basin Shipping Limited 13 June 2022 Standard Setting Department Hong Kon ...

Reasons for Decision_Ip, Chang & Wong__0758C

Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...

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Decision 1196C 1235C14Nov2019edited

Decision 1196C 1235C14Nov2019edited A Complaint made under Section 34(IA) Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17-1235C IN THE MATTER OF Disciplinary Committee: M ...

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update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

update122

i Update No. 122 (Issued 7 November 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iii and replace with the new pages i ...

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ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

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HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

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423410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012; revised March 2014, January 2019, September 2019, July 2020, Decemb ...

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

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pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

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hksre2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...

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1_101a

Guidelines 1.101A Revised December 2018 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules 1 Date: Revised December 2018 GUID ...

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update222

Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...