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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 ...
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Module A _Jun 18_Question
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Module A _Jun 18_Question
Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...
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i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
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HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2001TaxB 11 13 July 20012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPA ...
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18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...
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30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...
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BY FAX AND BY POST (2869 6794) Our Ref.: C/COG, M3488 24 May 2000 Your Ref.: CB1/BC/13/99 The Hon. Ronald Arculli, Chairman of Bills Committee on Securities and Futures Legislation (Provision of False ...
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BY FAX AND BY POST (2869 6794) Our Ref.: C/COG, M3488 24 May 2000 Your Ref.: CB1/BC/13/99 The Hon. Ronald Arculli, Chairman of Bills Committee on Securities and Futures Legislation (Provision of False ...
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C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...
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By e-mail 20 May 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...
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1 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment ...
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14 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 Com ...
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19 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settle ...
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New e-Resources (March 2015) New EBooks Title : Your income tax 2015 : for preparing your 2014 tax return Author: J. K. Lasser. Publisher: John Wiley & Sons Year: 2015 Call No.: HJ4652 .L37 2015eb ...
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New e-Resources (December 2014) New EBooks Title : Treasury Markets and Operations Author: Hong Kong Institute of Bankers Staff Publisher: Wiley Year: 2014 eISBN: 9780470827598 Subject: Capital market ...
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22 September 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF REPORTING THE FINANCIAL EFFECTS OF RATE REGULATION Comme ...
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19 June 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INVESTMENT ENTITIES: APPLYING THE CONSOLIDATION EXCEPTION (PROP ...
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28 April 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER OF ACCOUNTING FOR DYNAMIC RISK MANAGEMENT: A PORTFOLIO REVALUAT ...
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17 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF ANNUAL IMPROVEMENTS TO IFRSs 2012-2014 CYCLE Comments to be ...
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8 October 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF IFRS FOR SMEs Comments to be received by 20 January 2014 The ...
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28 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF AGRICULTURE: BEARER PLANTS (PROPOSED AMENDMENTS TO IAS 16 AND I ...
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24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...
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30 April 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REGULATORY DEFERRAL ACCOUNTS Comments to be received by 31 Jul ...
i2cuncertainty
21 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT VALUATION UNCERTAINTY Responses to be received by 11 January 2 ...
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New Books in Library (August 2012) Audit and Assurance Title /Author: Auditing and reporting 2012-13 ISBN: 9781847984944 Publisher: Kingston upon Thames : Wolters Kluwer (UK) Ltd. Year: 2012 Call No.: ...
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FASB exposure draft on Financial Instruments http://www.iasb.org/CurrentProjects/IASBProjects/FinancialInstrumentsARep...entsRecognitio/FASBEDonFI/FASBexposuredraftonFinancialInstruments.htm (2 of 2)3 ...
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Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...
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(A) Summary The consultation period expired on 30 September 2008 and a total of 122 written comment letters and responses to questionnaires were received. Six have indicated non-disclosure. The Financ ...
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(A) Summary The consultation period expired on 30 September 2008 and a total of 122 written comment letters and responses to questionnaires were received. Six have indicated non-disclosure. The Financ ...
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The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 30 November 2005 Invitation to Comment on IASB Discussion Paper on Measure ...
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DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...
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DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...
I2C-IFRIC-9n16
4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
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4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
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4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
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Financial Reporting Forum on IASB Exposure Draft ED 10 Consolidated Financial Statements – A comprehensive review of off balance sheet risk Finance and Operations Department Hong Kong Institute of CPA ...
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1 30 June 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 32 FINANCIAL INS ...
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24 March 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 1 PRESENTATION OF ...
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i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
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6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
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Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs graduates record-breaking number of accountancy candidates More than 2,100 ready to attain the world-recognized qualification ...
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September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
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麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
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20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...
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Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...
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ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...
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, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...