update064
Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...
prED8
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 ...
PR-ED8
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 ...
020828e
-1 -To: News/Business Editor 28 August 2002 (For IMMEDIATE RELEASE) Proposal to ease the transition to Hong Kong SSAP The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committ ...
i2c_201756
19 September 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Drafts ED/2017/5 Accounting Policies and Accounting Estimates and E ...
itc_ias16
Page 1 of 1 29 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds bef ...
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New Books in Library (Jan 2013) Auditing Title /Author: A manual on audit /David Chitty and John McCarthy ISBN: 9781907214868 Publisher: Dublin : Chartered Accountants Ireland Edition: 2nd ed. Year: 2 ...
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New Books in Library (Jan 2012) Business Finance Title /Author: Consumer debt report II : report of findings and recommendations Publisher: London : INSOL International Edition: 2nd ed. Year: 2011 Cal ...
sub_cov
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...
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11 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/4 Lease Liability in a Sale and Leaseback Comments to ...
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31 May 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/6 Management Commentary Comments to be received by 8 Octobe ...
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27 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/7 Subsidiaries without Public Accountability: Disclosures ...
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29 March 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Appro ...
invitation0506
16 March 2020 To: Preparers of Financial Reports Roundtable discussion: 6 May 2020 15 June 2020 Better communication proposals – A game changer in reporting financial performance Would you like greate ...
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27 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/2 Covid-19-Related Rent Concessions Exposure Draft of a p ...
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25 May 2020 To: Analysts, investors, preparers and other interested parties Roundtable discussion: 23 June 2020 Better communication proposals – A game changer in reporting financial performance Would ...
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22 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/9 Non-current Liabilities with Covenants (Proposed ame ...
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4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
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4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
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4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
2022
Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...
2018
Date Subject 2 August 2018 Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Cons ...
2018
Date Subject 2 August Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Consulta ...
2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...
0409
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
FRSCMS-Nov
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
snap_leases
Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...
techwatch82
Issue 82 • August 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 ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
20150528_ETSII_D
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ED-IFRS-1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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1 October 2006 Guide to Membership in the Hong Kong Institute of CPAs June 200701 Guide to Membership in the Hong Kong Institute of CPAs I. Membership admission requirements 1. To become a member of t ...
253m
1 Minutes of the 253rd meeting of the Financial Reporting Standards Committee held on Thursday, 7 November 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...
techwatch117
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 ...
techwatch117
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 ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
Comment Letters
Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37
Comment Letters
Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes
Comment Letters
Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes