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ED-IncomeTaxIG

INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...

Release Date: 2009-03-30

File Type: pdf | Size: 198 KB

HKAS39andHKFRS7_22Oct2008

22 October 2008 Dear members, Last week we sent you an email apprising you of the fact that Council had approved adopting, for HKFRS, the IASB's amendments to IAS 39 Financial Instruments: Recogni ...

Release Date: 2009-03-27

File Type: pdf | Size: 49 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

ms_sslb

Meeting summary of the Leases Advisory Panel (“Panel”) of the Financial Reporting Standards Committee (“FRSC”) held on Tuesday, 19 January 2021 at 10 a.m. via teleconference. IASB Exposure Draft ED/20 ...

File Type: pdf | Size: 479 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

i2c_lback

11 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/4 Lease Liability in a Sale and Leaseback Comments to ...

File Type: pdf | Size: 52 KB

ssap18

SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

Release Date: 2004-05-28

File Type: pdf | Size: 171 KB

MPS_D_PartI

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: 2018-04-17

File Type: pdf | Size: 360 KB

MPS_D_PartI

File Type: pdf | Size: 362 KB

MPS_D_PartI

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File Type: pdf | Size: 362 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 844 KB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 162 KB

budget-prpls-en

1 Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong' ...

Release Date: 2012-01-18

File Type: pdf | Size: 100 KB

MPS_Module D_Part 1

Release Date: 2016-10-17

File Type: pdf | Size: 552 KB

MPS_Module D_Part 1

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File Type: pdf | Size: 550 KB

237

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

Release Date: 2017-10-31

File Type: pdf | Size: 231 KB

ED-IFRIC-D20

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...

Release Date: 2006-08-30

File Type: pdf | Size: 184 KB

IFRIC_D20_Draft_Interpretation

Release Date: 2006-08-30

File Type: pdf | Size: 184 KB

2003pr04

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...

Release Date: 2003-07-23

File Type: pdf | Size: 33 KB

20130423_module_a_part2

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Release Date: 2013-05-06

File Type: pdf | Size: 1 MB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

Release Date: 2010-09-10

File Type: pdf | Size: 172 KB

acc-0110

accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...

Release Date: 2010-04-23

File Type: pdf | Size: 2 MB

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

Release Date: 2015-07-24

File Type: pdf | Size: 1 MB

hkas18

Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...

Release Date: 2019-03-25

File Type: pdf | Size: 288 KB

hk(ifric)-int 15

Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...

Release Date: 2019-03-25

File Type: pdf | Size: 325 KB

PR_IFRIC_D20

Release Date: 2006-09-06

File Type: pdf | Size: 61 KB

PR-IFRIC-D20

Release Date: 2006-09-06

File Type: pdf | Size: 61 KB

ed_1510

Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...

Release Date: 2015-11-18

File Type: pdf | Size: 166 KB

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

Release Date: 2004-06-14

File Type: pdf | Size: 198 KB

update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

Release Date: 2019-03-25

File Type: pdf | Size: 633 KB

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 1 MB

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi

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File Type: pdf | Size: 985 KB

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...

File Type: pdf | Size: 985 KB

20121106_ModuleA_PartII

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Release Date: 2012-11-06

File Type: pdf | Size: 2 MB

update281

i Update No. 281 (Issued 1 November 2022) This Update relates to the publication of Lease Liability in a Sale and Leaseback (Amendments to HKFRS 16 Leases). The amendments add subsequent measurement r ...

File Type: pdf | Size: 183 KB

ED PN 852 clean _17 June 03_

PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...

Release Date: 2003-07-11

File Type: pdf | Size: 36 KB

Amdments_IAS 39andIFRS 7

October 2008 Reclassification of Financial Assets Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures IAS 39 & IFRS 7 AmendmentsRe ...

Release Date: 2008-10-14

File Type: pdf | Size: 423 KB

Article_ar

Technical Briefing 56 THE HONG KONG ACCOUNTANT OCTOBER 2002 Statement of Standard Accounting Practice SSAP 36 ‘Agriculture’ is the first SSAP that covers specifically the primary sector. The Statement ...

Release Date: 2002-11-07

File Type: pdf | Size: 108 KB

MPS_Module D_Part 2_Upload

Release Date: 2016-05-04

File Type: pdf | Size: 1 MB

MPS_Module D_Part 2_Upload

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File Type: pdf | Size: 1 MB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

Release Date: 2004-06-14

File Type: pdf | Size: 120 KB

Submission_D23

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 21 May 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC Draft ...

Release Date: 2008-05-22

File Type: pdf | Size: 87 KB

030820e

-1 -To: News/Business Editor 20 August 2003 (For IMMEDIATE RELEASE) Proposals on asset disposals and discontinued operations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards ...

Release Date: 2003-08-28

File Type: pdf | Size: 67 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

Release Date: 2019-03-25

File Type: pdf | Size: 687 KB

hkfrs-int13

Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...

Release Date: 2019-03-25

File Type: pdf | Size: 322 KB

ssap19

SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...

Release Date: 2004-05-28

File Type: pdf | Size: 120 KB

interpretation20

Interpretation 20 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 20 Income Taxes -Recovery of ...

Release Date: 2004-05-28

File Type: pdf | Size: 85 KB

Mod A Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

Release Date: 2013-03-06

File Type: pdf | Size: 248 KB

lpa

Release Date: 2013-03-06

File Type: pdf | Size: 248 KB

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ED-IncomeTaxIG

HKAS39andHKFRS7_22Oct2008

update030

ms_sslb

Module D_MPS_Part 2

Module D_MPS_Part 2

i2c_lback

ssap18

MPS_D_PartI

MPS_D_PartI

MPS_D_PartI

update179

ssap14

budget-prpls-en

MPS_Module D_Part 1

MPS_Module D_Part 1

237

ED-IFRIC-D20

IFRIC_D20_Draft_Interpretation

2003pr04

20130423_module_a_part2

ed-deferred-tax

acc-0110

TJG Catalogue

hkas18

hk(ifric)-int 15

PR_IFRIC_D20

PR-IFRIC-D20

ed_1510

HKAS17cl

update054

hkas41

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1

20121106_ModuleA_PartII

update281

ED PN 852 clean _17 June 03_

Amdments_IAS 39andIFRS 7

Article_ar

MPS_Module D_Part 2_Upload

MPS_Module D_Part 2_Upload

HKAS23cl

Submission_D23

030820e

update208

hkfrs-int13

ssap19

interpretation20

Mod A Supplement_20131

lpa