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ed_renewe
Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...
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911r5_InfoSheet_May 24_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
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2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
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Financial Reporting - commonly asked technical questions
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...
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Part 9
Identifying the relevant accounting standards when a holding company prepares company Question 1.5: Identifying the relevant accounting standards when a holding company prepares company level financia ...
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Part 9
Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...
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HKFRS 1_2023
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...
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HKAS 38_2023
Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
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HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
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HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...
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HKAS 40_2023
Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...
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311n18
HKFRS 18 Issued July 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright 2 HKFRS 18 (2027) ...
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sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
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2020
Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...
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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 ...
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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 ...
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2020
Publications Publications Item Date of Issue Category Title -7 December Auditing and Assurance A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting 2020-6 2 ...
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30924sre2400
Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review En ...