ED-IAS-27-CSFS
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...
sub_issb
Page 1 of 17 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 27 July 2022 Emmanuel Faber, Chair and Sue Lloyd, Vice-Chair International Sustainability Standards ...
ie_gpd
IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
EDIAS19DefinedBenefit0410
April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...
SAT_2016_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...
ed-ivsc
June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
techwatch80
Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
ef-leisure-sports
Leisure and sports activities (Validity: 1 July 2010 – 30 June 2011) Member and Corporate Services Department Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, H ...
I090909-with-EF
More Clean Energy Better Air Quality The September 2009 breakfast gathering for our senior members will be held on 9 September. Past President Peter H. Y. Wong will be our host and Mrs. Betty Yuen, Ma ...
EF-WS_PRCTaxation_Apr-May09
Workshops on PRC Taxation (April – May 2009) 中國稅務工作坊(MCS-1 Event Code : PRCT090418) Enrolment Deadline: 6 April 2009 Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chun ...
ED-ISAB-RCIRFI
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ed-reduce-complex
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ED-IFRICD25
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D25 Extinguishing Financial Liabilities with Equity Instruments Comments to be received by 5 October 2009IF ...
ED-IFRS2nIFRIC11
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...
ED-IFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
ias39tr-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...
20121106_ModuleA_PartII
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techwatch88
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 ...
techwatch88
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 ...
featuredbooks-aug
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Enterprises Finance Books E- ...
ssap28
SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...
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November 2009 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010 Basis for Conclusions Exposure Draft ED/2009/12Basis for Conclusions on Exposure Draft FINANC ...
ED-D12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
D-06-IC24S_Decision_19Jan2018_edited
Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...
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Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...
i2c-amortised-cost-n-impairment
9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...
i2c-amortised-cost-n-impairment-v01
9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...
iasb-ias36&38
iasb-ias36&38 By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Propo ...