hk(ifric)-int 19
Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
order_763F_name removed
1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...
order_0522
Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...
0405wkshop
Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
20141104_ETS_A_S3
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2_12_2013_ModuleA_Essay
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techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch41
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
techwatch40
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
FE (Jun 16) Paper I_Answer
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FE (Jun 16) Paper I_Answer_1
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FE (Jun 16) Paper I_Answer_2
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1412Paper 2Annex 22
Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...
sub_spa
Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
Student Disciplinary Committee Proceedings Rules_final
1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
MPS_A_PartII
1 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 s ...
MPS_A_PartII
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list
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
hkas34
Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
Important Dates for Associate and Professional Module Examinations (June 2021 Session)
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2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
System requirements
Minimum System Requirement for accessing FCCP courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) Andro ...
Important note_20182
1 Important notes for preparing and attending QP workshops (A) Workshop as a prerequisite for sitting the module examination You should complete the workshop satisfactorily to be eligible to sit the m ...
PI flyer_published
Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 28 April 2 ...
GPOSAT_2017_TC_extracted
廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省國家稅務局(“省國稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
GPOSAT_2017_SC_extracted
廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会(“公会”)非常荣幸能与广东省国家税务局(“省国税”) 于2017 年12 月8 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束 ...
Module C LP Summary of Changes 2017
Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...
Module C LP Summary of Changes 2017
Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...
HealthHarvest_OrderForm_20170703
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
HKICPA order form 2016-2017
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
AnnexE_Eng_30Sep2016
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
Annex_E_Eng_30Sep2016_old
Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
System Requirements
Minimum System Requirement for accessing e-Series courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) A ...
CYPG160630
Young Coalition Professional Group – Joint professional networking party 2016 30 June 2016 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 27 June 2016) Finance & Operations Department, Hon ...
CYPG160630
Young Coalition Professional Group – Joint professional networking party 2016 30 June 2016 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 27 June 2016) Finance & Operations Department, Hon ...
Flyer_Jun2016_MPSv.2
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
ApplicationForm_Jun2016_v2
Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...
s160427f_form
HKICPA Forum: Soft Skills -The Neglected Success Ingredient 27 April 2016 (S160427F) -HKIAAT Member Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung Hous ...
Flyer_Jun2016_MPSv.1
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Flyer_Jun2016_MPSv
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
ApplicationForm_Jun2016_0229
Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...
356
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 December 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Module B Learning Pack Errata - 5th Edition November 2015
HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...
Module B Learning Pack Errata - 5th Edition November 2015_1
HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as follows: m Assets less current liabilities 150 ...
Error and correction pg 530 Pg 531 for website
Error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of financial position of Rufus is as ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_2 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_1 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fina ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_4 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_5 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3
HKICPA Module B Learning Pack error and correction pg 530 Pg 531 for website_3 HKICPA Module B – Correction to Chapter 14, Example on Pages 530 to 531 530 Example: Gearing A summarised statement of fi ...
aml15_english
Accountants’ Role in Combating Money Laundering and Terrorist Financing Experience Sharing Session Presented by : Fu, Ho Kee Venue: Hong Kong Central Libray Date: 8 October 2015 2 Disclaimer The mater ...
Enrolmetn form_YMSC151016
RReeuunniioonn ddiinnnneerr 16 October 2015 Enrolment Form (Please reply on or before 9 October) Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’ ...
aml2015
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
aml2015-1
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...
222
1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
HKICPA order form Jul2015-Jun2016
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
Member_Wines of the Month_July
HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...
Exposure Draft 2015
DateTitle 11 December 2015 Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) with link to Ex ...
HKICPA_Order Form - General Offer
Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...
aml2014
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
aml2014-2
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
aml2014_1
Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...
Health harvest_Order-form
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
minutes209
1 Minutes of the 209th meeting of the Financial Reporting Standards Committee held on Friday, 13 December 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
F130318
Financial Reporting Seminar Application of HKFRS 13 Fair Value Measurement Date 18 March 2014 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen ...
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
F140120
1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...
F140120_old
1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
F131015
Financial Reporting Seminar on Property Valuation Date 15 October 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Ho ...
was1013
Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...
Youthforumform
Young Coalition Professional Group – Youth Forum "Opportunities and Challenges of the Young Professionals" on 3 August 2013 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 31 July 201 ...
CYPG130803
Young Coalition Professional Group – Youth Forum "Opportunities and Challenges of the Young Professionals" on 3 August 2013 Enrollment Form (Please reply on or before 31 July 2013) Finance & ...
F130812
Financial Reporting Seminar Valuation of intangibles Date 12 August 2013 (Monday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
wac130810-15
Technical Learning and Support Programme 2013 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial st ...
wec07
Technical Learning and Support Programme 2013 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decisi ...
kevin-stevenson
1 THE CHALLENGE OF DISCLOSURE People are calling for: Decrease Volume/Complexity Increase Relevance to User Needs 2 THE POSSIBLE WAY FORWARD Step 1: Decide what you are trying to say Step 2: Synthesiz ...
sr130610
Date 10 June 2013 (Monday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Robert Gibson, City University of H ...
peform
Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...
wacform
Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...
Exposure Draft 2013
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...
F130531
Financial Reporting Seminar Convertible bonds – valuation issues (Re-run) Date 31 May 2013 (Friday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Roa ...
F130430
Financial Reporting Seminar on Business Valuation HKFRS 3 – Purchase Price Allocation What are the values of assets acquired in a business combination? Date 30 April 2013 (Tuesday) Re-run session with ...
wpe0413
Technical Learning and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
F130226
Financial Reporting Seminar Convertible bonds – valuation issues Date 26 February 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road E ...
Lucullus Shop List - update by Dec 2012
Lucullus Gourmet Shop (龍島美食店)Address TelephoneFaxBusiness HoursMTR-Central 中環港鐵站Shop 14 MTR-Central Station, Central, Hong Kong (near Exit E/F).2530 95572530 326109:00 -21:00(Mon -Fri)香港中環港鐵站14號舖(近E/F ...
pe1302
Technical Training and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...
apm1303
Technical Training and Support Programme 2013 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...
coe13jan
Technical Training and Support Programme 2012 11 The revised Code of Ethics for Professional Accountants The HKICPA Code of Ethics for Professional Accountants (the Code) was revised in June 2010 to m ...