HKGCC_1-Nov-02
. Hong Kong General Chamber of Commerce mj@j*1861 ji"j3j* II J ill II i'i!::jf:m-""uit1I Hong Kong General Chambr f erce 22/F United Centre, i 95 Queensway, Hong Kong Tel (852) 2529 ...
352
1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...
sub_dt
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 December 2014 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...
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 ...
Feb07
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submissioned8
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Oct05
Auditing and Assurance Standards Committee Meeting Summary – October 2005 The Auditing and Assurance Standards Committee (Committee) met on 26 October 2005. Members present at the meeting were: Carlso ...
Aug05
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264_06
1 Minutes of the 264th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 June 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...
AASC20240227
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15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
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送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
ED_I2C_ISA_210_710
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...
update120
i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
Part 9
True and fair override disclosures to be made by an investment entity with no service subsidiaries Answer In this case, the true and fair override is an override of section 379(2) (preparation of cons ...
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Ace Way Company 捷惠公司Esso Discount Card Application Form Prior to fueling, user must present the Esso Discount cash or credit card at Esso service stations. Ace Way Company shall not issue any Applican ...
Esso
Ace Way Company 捷惠公司 Discount Card Application Form Prior to fueling, user must present the Discount cash or credit card at Esso service stations. Ace Way Company shall not issue any Applicant Name ( ...
2014
DateSubject 18 December 2014 Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) - Comment letters received 11 Novembe ...
2014
DateSubject 18 December 2014 Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) - Comment letters received 11 Novembe ...
i2c_bc
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newbooks-dec
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by-laws
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fpi
From: Fion Lai [mailto:fion.lai@gp.com] Sent: Tuesday, September 28, 2010 4:03 PM To: P.T. Comment Letter Cc: paul@paulmpchan.hk Subject: Comment on ED of HK Interpretation 5 Dear Mr. Ong, I was very ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
2008
Date Subjects 25 June 2008 Institute comments on IAASB ED of ISAE 3402 Assurance Reports on Controls at a Third Party Service Organization 21 May 2008 IAASB Exposure Draft of proposed ISA 265, Communi ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2006
DateSubject 29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics o ...
2008
DateSubject 15 December 2008 IASB Exposure Draft of Proposed Amendments to IFRS 7 Improving Disclosures about Financial Instruments 26 November 2008 IASB Exposure Draft of Proposed Improvements to IFR ...
2008
DateSubject 15 December 2008 IASB Exposure Draft of Proposed Amendments to IFRS 7 Improving Disclosures about Financial Instruments 26 November 2008 IASB Exposure Draft of Proposed Improvements to IFR ...
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ifac
BY FAX AND BY AIRMAIL (0062 1 212 286 9570) Our Ref.: C/ETG 12 October 2000 Technical Director, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A. Dear S ...
old
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cl3n
1 Joni Kan Wing Yan From: info on behalf of HKAB Sent: Thursday, January 27, 2022 11:30 AM To: P.T. Comment Letter Subject: IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Propos ...
cl_sfa3
1 Katherine Leung (SS) From: info on behalf of HKAB Sent: 2022年1月27日星期四15:39 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangem ...
cl3_ra
1 From: info Sent: Tuesday, May 04, 2021 4:42 PM To: P.T. Comment Letter Subject: HKICPA’s Invitation to Consultation on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities Dear ...
CL6imp18
ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 Seq. Relevant Paragraph HKAB Comments IFRS 1 First-time Adoption of International Financial Rep ...
05def
Your Ref : C/FRSC Our Ref : Lv031/20 By Email only (commentletters@hkicpa.org.hk) 25 May 2020 Mr Chris Joy Executive Director, Standards and Regulation Hong Kong Institute of Certified Public Accounta ...
isa300
1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 300 “Planning the Audit” ...
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sub_ed1508
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i2c_sme13
19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAM ...
frscmm-dec
1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
0502
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
FRSCMS-Feb
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
258m
1 Minutes of the 258th meeting of the Financial Reporting Standards Committee held on Friday, 4 September 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...
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MPS_C_PartII
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MPS_C_PartII
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 sho ...
ETS-FE
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MPS_C_PartII
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MPS_C_PartII
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 sho ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
Reasons for Decision_1178F_31 Dec2019_edited
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香港會計師公會 會計及商業管理 個案比賽 201-19 (第一級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
Module_Bfinalized_18_Oct_2013
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Module D 6th Edition Learning Pack_Part 2
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HKICPA’s over-a-thousand-student survey developed teen money management indicators
(HONG KONG, 28 January 2021) The Hong Kong Institute of Certified Public Accountants (HKICPA) has long had a strong commitment to demonstrating good corporate social responsibility. In celebration of ...
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27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...
i2c_improv1517
Page 1 of 1 17 January 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 201 ...
i2c_1510
1 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle Comment ...
i2c_15cl
3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...
i2c_ifrs15_1
3 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/6 Clarifications to IFRS 15 Comments to be received by 21 ...
newbooks_may15
New Books in Library (May 2015) Accounting Title /Author(s): International financial reporting standards : required for annual reporting periods beginning ... /International Accounting Standards Board ...
i2cifrs2
2 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT OF SHARE-BASED PAYMENT TRANSA ...
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i2c_ias12
27 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOGNITION OF DEFERRED TAX ASSETS FOR UNREALISED LOSSES (PRO ...
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New Books in Library (Jan 2014) Banking Title /Author: Dead bank walking : one gutsy bank's struggle for survival and the merger that changed banking forever /Robert H. Smith ; with Michael K. Cro ...
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4 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD IN SEPARATE FINANCIAL STATEMENTS (PROPOSED AME ...
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IgJUUl v, nu" .LV.,). rdA -rO;J ;J,) U.lOU i 1111& U1\J i\l. 852 523 0180 The DTC Assciation (The Hong Kong Association of tricted Licence Banks and Deposit-ta ffff/j} /j} (*;fEjL\!Uff&ij ...
cl170908
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techwatch156
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch156
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249ms
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J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...
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edimprovements
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