![27](/images/search_icon_pdf.gif)
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
![BOC_form_v121115](/images/search_icon_pdf.gif)
BOC_form_v121115
BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...
![BOC_form_v121004](/images/search_icon_pdf.gif)
BOC_form_v121004
BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...
![HKICPA_PDF_0223](/images/search_icon_pdf.gif)
HKICPA_PDF_0223
BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC196 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...
![pn8101](/images/search_icon_pdf.gif)
pn8101
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
![ed_pn8101c](/images/search_icon_pdf.gif)
ed_pn8101c
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
![810122](/images/search_icon_pdf.gif)
810122
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
![pn810_119](/images/search_icon_pdf.gif)
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
![pn810_119](/images/search_icon_pdf.gif)
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
![Navigating the Tech Wave](/images/search_icon_pdf.gif)
The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...
![16-10-2013_Module D part 1](/images/search_icon_pdf.gif)
16-10-2013_Module D part 1
You don't have access right to view the details. Please login.
![consultpaper](/images/search_icon_pdf.gif)
consultpaper
(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...
![annual_report_2017_eng](/images/search_icon_pdf.gif)
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
![hkifricint 2](/images/search_icon_pdf.gif)
hk(ifric)-int 2
Members’ Shares in Co-operative Entities and Similar Instruments HK(IFRIC) Interpretation 2 HK(IFRIC)-Int 2 Revised September 20182022 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS ...
![update189](/images/search_icon_pdf.gif)
update189
Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...
![rifec-resolution-regime-cp2](/images/search_icon_pdf.gif)
rifec-resolution-regime-cp2
By email (resolution@fstb.gov.hk) and post 12 May 2015 Our Ref: RIF, M100148 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F, Central Governmen ...
![budget_proposals_2015-16_final_9](/images/search_icon_pdf.gif)
budget_proposals_2015-16_final_9
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
![budget_proposals_2015-16_final_912015](/images/search_icon_pdf.gif)
budget_proposals_2015-16_final_9.1.2015
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
![Module C 20140424 handouts](/images/search_icon_pdf.gif)
Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
![D8](/images/search_icon_pdf.gif)
D8
IFRIC DRAFT INTERPRETATION Members’ Shares in Co-operative Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004 IFRIC Draft Interpre ...
![211002](/images/search_icon_pdf.gif)
211002
BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...
![TFEC_IR(A)_No6_Bill_2017_Gov_Response](/images/search_icon_pdf.gif)
TFEC_IR(A)_No6_Bill_2017_Gov_Response
TFEC_IR(A)_No6_Bill_2017_Gov_Response -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 13 February 2018 At the meeting on 13 February 2018, the Governmen ...
![Budget Proposals 2015-16 (final revised) 9 1 2015_1](/images/search_icon_pdf.gif)
Budget Proposals 2015-16 (final revised) 9 1 2015_1
Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...
![Budget Proposals 2015-16 (final revised) 9 1 2015](/images/search_icon_pdf.gif)
Budget Proposals 2015-16 (final revised) 9 1 2015
Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...
![Budget Proposals 2015-16 (final) 8 1 2015](/images/search_icon_pdf.gif)
Budget Proposals 2015-16 (final) 8 1 2015
Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...
![CFAP_HKEx audit opinion_submission_181213](/images/search_icon_pdf.gif)
CFAP_HKEx audit opinion_submission_181213
By email (response@hkex.com.hk) and by hand 13 December 2018 Our Ref.: C/CFAP/SMPC/PAIBC, BH43013 Hong Kong Exchanges and Clearing Limited 8th Floor, Two Exchange Square 8 Connaught Place, Central Hon ...
![EQS 2020](/images/search_icon_pdf.gif)
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
![Module D Supplement 20162](/images/search_icon_pdf.gif)
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
![Module D Supplement 20162](/images/search_icon_pdf.gif)
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
![Module D Supplement 20162](/images/search_icon_pdf.gif)
Module D Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
![ed-offsetting-financial-assets](/images/search_icon_pdf.gif)
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
![tb19](/images/search_icon_pdf.gif)
tb19
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
![IASB-ED05-ig](/images/search_icon_pdf.gif)
IASB-ED05-ig
Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...
![tb12](/images/search_icon_pdf.gif)
tb12
HONG KONG SOCIETY OF ACCOUNTANTS TaxB 12 5 July 2002 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 20021 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEP ...
![Module C (Jun 12) Student Notes_Workshop 1](/images/search_icon_pdf.gif)
Module C (Jun 12) Student Notes_Workshop 1
Module C (Jun 12) Student Notes_Workshop 1 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Workshop 1 1. Introduction Presentation Group discussion 2. Corporate gov ...
![ed_ISA_550_570](/images/search_icon_pdf.gif)
ed_ISA_550_570
March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...
![ed_ISA_550_570](/images/search_icon_pdf.gif)
ed_ISA_550_570
March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...
![update181](/images/search_icon_pdf.gif)
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
![Module D (5th edition)_Part 3](/images/search_icon_pdf.gif)
Module D (5th edition)_Part 3
You don't have access right to view the details. Please login.
![Certification authorities](/images/search_icon_pdf.gif)
Certification authorities
Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
![ED2](/images/search_icon_pdf.gif)
ED2
Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...
![Easy Store_Product List_till Sep](/images/search_icon_pdf.gif)
Easy Store_Product List_till Sep
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
![Full_proposal2017-18](/images/search_icon_pdf.gif)
Full_proposal2017-18
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
![Full_proposal2017-18_1](/images/search_icon_pdf.gif)
Full_proposal2017-18_1
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
![MPS_Module D_Part 1_Upload_V1](/images/search_icon_pdf.gif)
MPS_Module D_Part 1_Upload_V1
EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...
![INSOL International Member Association End of Year Report 2014](/images/search_icon_pdf.gif)
INSOL International Member Association End of Year Report 2014
INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...
![Module C Dec 2014](/images/search_icon_pdf.gif)
Module C 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 ...
![ip-regulatory-framework](/images/search_icon_pdf.gif)
ip-regulatory-framework
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
![ip-regulatory-framework_old](/images/search_icon_pdf.gif)
ip-regulatory-framework_old
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
![20121108_ModuleC_PartII](/images/search_icon_pdf.gif)
20121108_ModuleC_PartII
You don't have access right to view the details. Please login.
![i2c-coe-addressbreach](/images/search_icon_pdf.gif)
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 ...
![ed-amortised-cost-n-impairment-basic](/images/search_icon_pdf.gif)
ed-amortised-cost-n-impairment-basic
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 ...
![030312b](/images/search_icon_pdf.gif)
030312b
HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...
![B_WK1_Guidance Notes (Dec10)_2](/images/search_icon_pdf.gif)
B_WK1_Guidance Notes (Dec10)_2
B_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
![B_WK1_Guidance Notes (Dec10)](/images/search_icon_pdf.gif)
B_WK1_Guidance Notes (Dec10)
B_WK1_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
![B_WK1_Guidance Notes (Dec10)_1](/images/search_icon_pdf.gif)
B_WK1_Guidance Notes (Dec10)_1
B_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
![Budget Prpsls 2017-18__(submission)__170110_full set](/images/search_icon_pdf.gif)
Budget Prpsls 2017-18__(submission)__170110_full set
Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...
![MPS_Module D_Part 1_Upload_V1](/images/search_icon_pdf.gif)
MPS_Module D_Part 1_Upload_V1
You don't have access right to view the details. Please login.
![Update 278](/images/search_icon_pdf.gif)
Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
![Module D 6th Edition Learning Pack_Part 2](/images/search_icon_pdf.gif)
Module D 6th Edition Learning Pack_Part 2
You don't have access right to view the details. Please login.
![pn1012](/images/search_icon_pdf.gif)
pn1012
PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...
![update121](/images/search_icon_pdf.gif)
update121
i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...
![update052](/images/search_icon_pdf.gif)
update052
Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...
![satmeetingnotes2015_EN](/images/search_icon_pdf.gif)
satmeetingnotes2015_EN
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
![20150505_MPSII_B](/images/search_icon_pdf.gif)
20150505_MPSII_B
You don't have access right to view the details. Please login.
![20130514_module_b_case](/images/search_icon_pdf.gif)
20130514_module_b_case
Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...
![Report of IFASS Report March 2012](/images/search_icon_pdf.gif)
Report of IFASS Report March 2012
REPORT ON INTERNATIONAL FORUM OF ACCOUNTING STANDARD‐SETTERS (IFASS) — 29‐30 MARCH 2012 IFASS met in Kuala Lumpur on 29‐30 March 2012 and discussed the agenda items set out below. Background IFASS is ...
![ssap01](/images/search_icon_pdf.gif)
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
![budget_proposal_2004_2005](/images/search_icon_pdf.gif)
budget_proposal_2004_2005
Building Solid Foundations for the Future Hong Kong Society of Accountants BUDGET PROPOSALS 2004/05BUDGET PROPOSALS 2004/05 EVOLUTION AND INNOVATION “Building Solid Foundations for the Future” 1. OVER ...
![ed-pn1012](/images/search_icon_pdf.gif)
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
![ed-pn1012](/images/search_icon_pdf.gif)
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
![29](/images/search_icon_pdf.gif)
29
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2018 Tax BulletinTaxB 29 November 20181 2018 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
![update175](/images/search_icon_pdf.gif)
update175
Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...
![annual_report_2016_eng](/images/search_icon_pdf.gif)
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
![annual_report_2015_eng](/images/search_icon_pdf.gif)
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
![CP_DRule](/images/search_icon_pdf.gif)
CP_DRule
DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...
![update212](/images/search_icon_pdf.gif)
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
![dp_rate](/images/search_icon_pdf.gif)
dp_rate
Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...
![AML Procedures Manual for Accounting Professionals Revised 2024](/images/search_icon_pdf.gif)
AML Procedures Manual for Accounting Professionals Revised 2024
You don't have access right to view the details. Please login.
![gy2](/images/search_icon_pdf.gif)
glossaryfr
Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...
![glossaryfr](/images/search_icon_pdf.gif)
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 ...
![update050](/images/search_icon_pdf.gif)
update050
Update No. 50 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and iv and replace with new pages i and iv. Revise ...
![23](/images/search_icon_pdf.gif)
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
![update 254](/images/search_icon_pdf.gif)
update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
![Module 14_LP](/images/search_icon_pdf.gif)
Module 14_LP
You don't have access right to view the details. Please login.
![ISAB_DP_0919](/images/search_icon_pdf.gif)
ISAB_DP_0919
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-ISAB-RCIRFI](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
![as32ias39-ed_amend](/images/search_icon_pdf.gif)
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
![HKICPA_AML_Enforceable_GLs_Feb2018_20180228](/images/search_icon_pdf.gif)
HKICPA_AML_Enforceable_GLs_Feb2018_20180228
February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...
![24](/images/search_icon_pdf.gif)
24
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
![dueprocess](/images/search_icon_pdf.gif)
dueprocess
May 2012 IFRS Foundation Comments to be received by 5 September 2012 Invitation to Comment IASB and IFRS Interpretations Committee Due Process HandbookIntroduction and invitation to comment on the IFR ...
![FASB_preliminary_views0508](/images/search_icon_pdf.gif)
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](/images/search_icon_pdf.gif)
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 ...
![ssap34](/images/search_icon_pdf.gif)
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
![hkas19](/images/search_icon_pdf.gif)
hkas19
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
![hkas19_2011](/images/search_icon_pdf.gif)
hkas19_2011
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
![HKAS 19_2023](/images/search_icon_pdf.gif)
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...