techwatch106
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 ...
sp-recognising-liabilities-lawsuits
IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...
techwatch67
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 Spotli ...
ed_16rent
IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...
ig_s1
Illustrative Guidance on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...
ed_rentcov
IFRS Standards Exposure Draft ED/2020/2 April 2020 Comments to be received by 8 May 2020 Covid-19-Related Rent Concessions Proposed amendment to IFRS 16Exposure Draft Covid-19-Related Rent Concessions ...
FASB_preliminary_views0508
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
HKAS 12_2023
HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...
i2c-coe-addressbreach
1 28 October 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAF ...
DC order -0584F_1
1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
update265
i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Bowling Summer League The Bowling Interest Group (BoIG) invites you to join the Bowling Summer League to be held between July and November 2019. You may form your own ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Practice Session Join the photo shooting session this July to capture the beautiful scenery at Ma Tso Lung (馬草壟), Sheung Shui. Theme: 再戰馬草壟 Date: 21 July ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
flyer-050901
() 20051017 () 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 8815 (Elbrus Room) /: 200 : 330 1.5 Registration The admission fee for attending this evening seminar is HK200 and HK3 ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...
IIG1215
Insolvency Interest Group (IIG) Lunch Seminar Topic : A presentation by various representatives of the Official Receiver’s Office covering the following topics: -Points to note about section 203 accou ...
IIG1215
Insolvency Interest Group (IIG) Lunch Seminar Topic : A presentation by various representatives of the Official Receiver’s Office covering the following topics: -Points to note about section 203 accou ...
IIG1215
Insolvency Interest Group (IIG) Lunch Seminar Topic : A presentation by various representatives of the Official Receiver’s Office covering the following topics: -Points to note about section 203 accou ...
IIG1117
Insolvency Interest Group (IIG) Lunch Seminar Topic : Masters’ observations on the operation of the procedural guides in respect of determination /taxation of the remuneration /bills in liquidation pr ...
IIG1117
Insolvency Interest Group (IIG) Lunch Seminar Topic : Masters’ observations on the operation of the procedural guides in respect of determination /taxation of the remuneration /bills in liquidation pr ...
IIG1117
Insolvency Interest Group (IIG) Lunch Seminar Topic : Masters’ observations on the operation of the procedural guides in respect of determination /taxation of the remuneration /bills in liquidation pr ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
030702iig
Topic: Costs and taxation issues for accountants and lawyers Speaker: The Honourable Madam Justice Susan Kwan, Judge of the Court of First Instance, High Court Chairman: Mr. Philip Gilligan, Partner ...
pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
Paper 04
Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...
HKBN Handbill 20240930 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
comparision-table-july
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
comvit-order-form
姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient: 聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...
update243
i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...
ed_20161
Exposure Draft ED/2016/1 June 2016 Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Comments to be received by 31 October 2016Definition ...
update056
Update No. 56 (Issued November 2008) This Update relates to an Amendment to HKAS 39 Financial Instruments: Recognition and Measurement— Eligible Hedged Items. Document Reference and Title Instructions ...
ED1
Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
Info_Session_Dec_05
New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...
Info_Session_Nov_05
New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...
Module D (Dec 11)_Question
Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module D (5th edition)_Part 1
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Alcohol_duty_conslt
BY FAX AND BY POST (2530 5921) Our Ref.: C/TXG, M33118 5 February 2005 Principal Assistant Secretary for the Treasury (Revenue), Treasury Branch, Financial Services and the Treasury Bureau, 4th Floor, ...
RIFEC Resolution Bill 160531
31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...
pr-20170629-tc
1 致:編採主任/新聞/財經版編輯公會會員調查反映會計專業有良好回報會員享有可觀的收入和美好的事業前景,但須面對平衡工作與生活的挑戰(香港,二零一七年六月二十九日)— 根據香港會計師公會最新的第四期會員調查報告,香港會計師繼續享有可觀的薪酬和廣闊的事業發展空間。擁有多元技能和富經驗的會計師在求職市場十分吃香,證明業界展現良好的發展趨勢。是次會員調查於2016 年11 月14 日至12 月15 日期 ...
GST_Final_FSTB
Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
hksa50015
Audit Evidence Audit Evidence Audit Evidence Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on H ...
031030
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...
031030
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...
PICIG1211
Property, Infrastructure and Construction Interest Group (PICIG) KCRC Ma On Shan Railway Pre-opening Train Ride & Station Visit Host : Kowloon-Canton Railway Corporation – Ma On Shan Railway (MOSR ...
PICIG1211
Property, Infrastructure and Construction Interest Group (PICIG) KCRC Ma On Shan Railway Pre-opening Train Ride & Station Visit Host : Kowloon-Canton Railway Corporation – Ma On Shan Railway (MOSR ...
MPS_Module A_Part 2
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RegFlyer2-7-1-1
The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...
ed_disclosure
21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...
amend
FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...
rp_goodwill20
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
2clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...
2mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
Module D _Jun14_Question
Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...
20150514_ETSI_D
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hksa501cfd
Audit Evidence Audit Evidence Audit Evidence — Specific Considerations for Selected Items Hong Kong Standard on Auditing 501 HKSA 501 Issued July 2009; revised July 2010, December 2021 Effective for a ...
hksa501cfd
Audit Evidence Audit Evidence Audit Evidence — Specific Considerations for Selected Items Hong Kong Standard on Auditing 501 HKSA 501 Issued July 2009; revised July 2010, December 2021 Effective for a ...
Bryan Medical Limited_price list
牙齒健康推廣計劃計劃目的: 為香港會計師公會會員提供牙科保障。服務機構: 牙醫診所(預約電話號碼) 馬鞍山: 新界馬鞍山福安商場一樓88 號(2698 0599) https://www.chloedentalclinic.com 中環: 香港中環德輔道中112-114 號順安商業大廈6 樓(3468 7987) https://www.tridentdentalgroup.com 屯門: 屯門富 ...
Precautionary Measures at the Examination Centres (Dec 2020 - China)
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ETS_Module_A
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 sho ...
ETS_Module_A
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DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
qp-bd-ws-jun
ABCD In-house workshops(Updated as at 26 Mar 2012)QP Modules B & D (Jun 2012 intake)Changes highlighted in redRemarks:1. Please sign-in in training room instead of reception counter.Module BModule ...
FSIG060427
Financial Service Interest Group (FSIG) Lunch Seminar Debt Market Development in Hong Kong Speaker Ms. Kitty Lai, Head of Monetary Operation, Hong Kong Monetary Authority Chairman Mr. Mark Ho, Conveno ...
FSIG060427
Financial Service Interest Group (FSIG) Lunch Seminar Debt Market Development in Hong Kong Speaker Ms. Kitty Lai, Head of Monetary Operation, Hong Kong Monetary Authority Chairman Mr. Mark Ho, Conveno ...
FSIG060427
Financial Service Interest Group (FSIG) Lunch Seminar Debt Market Development in Hong Kong Speaker Ms. Kitty Lai, Head of Monetary Operation, Hong Kong Monetary Authority Chairman Mr. Mark Ho, Conveno ...
ed_ifrs10ias28
Exposure Draft ED/2014/2 June 2014 Comments to be received by 15 September 2014 Investment Entities: Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28Investment Entities: ...
i2c_gov
25 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
ifacpolicy-4
December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...
featuredbooks-feb
1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT CHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTA ...
tue128
Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...
featuredbooks-dec
1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT CHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTA ...
TechWatch209
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 ...