HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
sub_ncl22
Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
ifrs8ps
Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...
msjan0125
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 25 January 2019 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC ...
BCUCC19
Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...
edug_19
Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...
HK Best written proposal 2020_Undergraduate group
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
0982C_Decision_16 Dec 2019_redacted
IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...
adm16
Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...
316nvol11
Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...
Module D 6th Edition Flash Card
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ed_s2B
International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
QPGraudate201712
1 20 February 201 February 201 February 201February 201February 201February 201 February 2018 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC ...
HKICPA_timetable for public_20201_V3
Important Dates for Module Enrolment (Updated on 28 February 2020) Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment ...
hkfrs6
Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...
Certification authorities
Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
ed_qms
Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 4 th Mini Bridge Tournament 2018 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
TF event (03
How to structure your e-commerce business in the latest global tax landscape Programme Code: SCPD19010301 About the topic Online sales concluded in the last Singles’ Day and Black Friday broke the onl ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 2 nd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
WSHP19092301_24_190826175717
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24_190827141059
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
WSHP19092301_24_190827141147
An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 3 rd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
e
e Page 1 of 4 * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating About the Symposium The event will provide an update on the following: ...
hksa530cfd
Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...
hksa315cfd
IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT Identifying and Assessing the Risks of Material Misstatement through Understanding the ...
preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
convergence
Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...
convergence
Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...
ed-isa600
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
ed-isa600
Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...
sa53022
Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...
coena
Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...
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 ...
hksa530cfd
Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...
60022
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
Financial Ratio Analysis and Budget Preparation 2020 Level 2
Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
HKFRS PS2_2023
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
ps22024
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...