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224
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6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item A1 -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued ...
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關於《香港會計報告準則》前言討論稿的意見香港會計師公會: 我們認真研究了《香港會計報告準則》前言的討論稿,現就《香港會計報告準則》與《國際會計報告準則》的銜接問題提出以下建議: 1、針對貴公會《香港會計報告準則》前言的討論稿第五條建議,我們認為在香港聯交所上市的香港地區以外的公司,可以選用香港會計報告準則以外的其他準則來編制財務會計報告。也可以採用香港會計指南中提出的業務最佳處理方法以外的其他方法 ...
0310
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1 Minutes of the 258th meeting of the Ethics Committee held on Friday, 8 September 2023 at 12:30p.m. via video conference Present: Ms. Mary Xuereb (Chair)(Dial-in) Mr. Horace Ma (Deputy Chair)(Dial-in ...
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20121016_ModuleD_PartI
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september
1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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Issue 81 • July 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
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Issue 6 30 September 2019 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs 1. International and d ...
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Issue 76 •January 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
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update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...