Financial reporting issues
For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...
Module B Dec 2014
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
Ms
2017.10.14 Leapfrogging in Innovation & Technology: Our Strategy 2017.10.14 Innovation & Technology: Strategy Leveraging Your New momentum for economic development Strengthen our competitive ...
Ms. Annie Choi_outdated
2017.10.14 Leapfrogging in Innovation & Technology: Our Strategy 2017.10.14 Innovation & Technology: Strategy Leveraging Your New momentum for economic development Strengthen our competitive ...
hksae3000rev
HKSAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information and Related Conforming Amendments Hong Kong Standard on Assurance Engagements HKSAE 3000 Is ...
160920
U..S.. Tax Updatte Programme Code:: TFA Five years after the implementation of FATCA (Foreign Account Tax Compliance Act), the provisions and effects are being felt by many people and businesses. Taxp ...
S160906S
HKICPA seminar: Court-free Intragroup Amalgamation: Key Tax, Accounting and Business Issues Program Code: Since the enactment of the Companies Ordinance (Cap 622) two years ago, an increasing number ...
s150908s
HKICPA seminar: Personal Bankruptcy Regime in Hong Kong Programme Code: S150908S This seminar will provide an overview of the personal bankruptcy regime in Hong Kong. The speaker will cover various st ...
s130708s
Industrializing a new business model of farming using New LED Technology and its success factors Programme Code: S130708S The LED plant cultivation technology that uses light responses in plants and d ...
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
tfaq_auditfs
1 Technical FAQ on Audit of Financial Statement This Technical FAQ, which is based on the facts and assumptions supplied, is intended for general guidance only and is subject to the HKICPA Staff Polic ...
p3
1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...
David Choy_expired
Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 2 Tech is changing the way we do business, and the way we look at business from top management perspective Busines ...
David Choy
Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 2 Tech is changing the way we do business, and the way we look at business from top management perspective Busines ...
David Choy_old
Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 Tech is changing the way we do business, and the way we look at business from top management perspective Business ...
HKICPA Annual Report 2022 Eng
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Annual Report 2022 Eng
ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
Module C_Preseen_20182
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update090
i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
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 ...
Disciplinary proceedings in progress as at 20 May 2022
892 Disciplinary proceedings in progress as at 20 May 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 201 ...
update172
i Update No. 172 (Issued 31 August 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 ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
qa-report2015
Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND_190328
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
qp-bd-ws-dec
QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...
IAS39_IASB_ED_submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 14 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...
pn820
PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...
pn820rev
PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...
techwatch86
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 ...
techwatch86
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 ...
Quality assurance department report 2018
Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...
20141028_MPS_B_S2
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list
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
dp1_goodwill
IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...
qp-bd-ws-dec
KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...
ED-IFRIC14
Exposure Draft ED/2009/4 May 2009 Prepayments of a Minimum Funding Requirement Proposed amendments to IFRIC 14 Comments to be received by 27 July 2009Exposure Draft PREPAYMENTS OF A MINIMUM FUNDING RE ...
techwatch85
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 ...
techwatch85
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 ...
Associate level examination results of the June 2024 Session
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Mirage_Korean Strawberry Afternoon Tea Jan 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM KOREAN STRAWBERRY AFTERNOON TEA SA ...