techwatch158
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 ...
ed7FI_pr
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 Web: www.iasb.org FO ...
I2C
3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...
ED-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
ED-IFRIC-D22
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...
Module 11_LP_Vol 2
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hkfrs162024f
HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...
nrs1624
HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...
AGM booklet 2023
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tb19
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
17je0623
STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...
0309
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...
FRSCMS-Sep
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...
ED-ISAB-RCIRFI
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ed-reduce-complex
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ed_aie
Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...
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. ...
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. ...
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 ...
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 ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
2021 Level 2 Case QuestionsEngFinal20211103
The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 2)Bonjour Holdings Limited (Bonjour),together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mos ...
sub_ IllegalAct
12 December 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, International Ethics Standard Board for Account ...
Exposure Draft 2019
Date Title 19 December 2019 Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot ...
techwatch148
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 ...
techwatch148
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 ...
s100723
Advising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial Difficu ...
key-proposals-e
1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...
0311
Page 1 of 3 Financial Accounting Standards Committee Meeting summary – November 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 November 2003. Present at the Committe ...
FRSCMS-Nov
Page 1 of 3 Financial Accounting Standards Committee Meeting summary – November 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 November 2003. Present at the Committe ...
techwatch184
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 ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
ed-Submission-Mar06
By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...
update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
HK version1_clean
P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
i2c-insurance-contracts
2 August 2010 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 15 November 201 ...
techwatch76
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 ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
Tax_Bulletin_2007
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...
ED-Disclosure-Initiative-Amdments-IAS-7-December-2014
Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...
Module D (5th edition)_Part 2
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techwatch114
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 ...
techwatch114
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 ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
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 ...