2021

Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...

...

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

val-aug

1164_20160629 With accounting standards requiring companies to use fair value accounting for financial reporting, preparers, auditors and users of financial statements are required to have a far bette ...

vs-oct-nov

955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...

tts1304tuewk

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

tts1304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

ssap13

SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...

2013-SMP-Forum-Brochure-(Updated)-2

2013-SMP-Forum-Brochure-(Updated)-2 Kampala, Uganda, The Kampala Serena Hotel, June 5, 2013 Trainers’ Workshop, June 4, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 AB ...

259m

1 Minutes of the 259th meeting of the Financial Reporting Standards Committee held on Tuesday, 13 October 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

1412Paper4Annex 3

Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...

DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

pdf_500

1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 19 April 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA D ...

update269 re

1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

hkas24revised

HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

hk(ifric)-int 17

Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

Financial Statements

You don't have access right to view the details. Please login.

Financial Statements

You don't have access right to view the details. Please login.

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

ETS M14 Jun 2023

You don't have access right to view the details. Please login.

CAC2018_Leaflet

HKICPA BUSINESS CASE COMPETITION 2018 Register now Date: 25 November 2018 (Sunday) Time: 9:00 a.m. -4:00 p.m. Venue: Harbour Grand Hong Kong Hotel Your golden chance to win • attractive cash prizes an ...

AMLmanual_orderForm_180705

Order now Anti-money laundering procedures manual for accountants Notes: 1. Stock is now available for purchase and collection in person at the Institute’s Member Services Counter on 27th Floor, Wu Ch ...

keynotes

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module C and D (June 2017 intake)Updated as at 15 March 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule CModule DClass 1Class 1 CHK3C2101CHK3D2101 ...

GZ_CF_rundown_with_map_for_main_forum_v2

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区） 日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

GZ_CF_rundown_with_map_for_main_forum

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区） 目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

Topic4

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 4 De facto subsidiaries Question 4.1: Whether consolidating ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

Workshop Topics Module A Workshop 2_1

Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...

20140220

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 20 and 27 February 2014, Thursdays 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/ ...

Workshop Topics Module A Workshop 2

Workshop Topics Module A (December 2013) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed • Recognition/de-recognition criteria to reflect the modification of the loan • The requi ...

20130318

Date 18 March 2013,Monday 14 March 2013, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong ...

20130115

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 15 January 2013, Tuesday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Ce ...

otw_tentative_schedule_2012

HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

Bloomsbury_0514

Bloomsbury Books Ltd. is very pleased to invite the HKICPA members to enjoy the unique shopping experience at our bookshop, simply present your HKICPA Membership Card or BOC HKICPA Platinum Card to en ...

20120517

Date 17 May 2012, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM Ch ...

2012_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

I2C-agendacon

28 July 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON AGENDA CONSULTATION 2011 Comments to be received by 9 Novemb ...

20110107F

Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...

20110107

Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...

sem-hkfrs-update-2009-10

Date 4 March 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR 8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. LAM Chi Yuen, Nelson FCPA ...

W090926

Persuasive Communication: Think On Your Feet (Re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc MPT IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sect ...