snap_leases
Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...
0302
page 1 of 2 Financial Accounting Standards Committee Meeting summary – February 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 February 2003. Present at the Committe ...
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page 1 of 2 Financial Accounting Standards Committee Meeting summary – February 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 February 2003. Present at the Committe ...
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H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...
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1 Minutes of the 258th meeting of the Ethics Committee held on Friday, 8 September 2023 at 12:30p.m. via video conference Present: Ms. Mary Xuereb (Chair)(Dial-in) Mr. Horace Ma (Deputy Chair)(Dial-in ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
20101013-20
Date 13 & 20 October 2010, Wednesdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Ko ...
ERForm0807
(July 2008) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...
HKMBST15_CH04 May 2015 (page 136 137)
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Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
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Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
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Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...
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A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
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Interpretation 15 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 15 Business Combinations -&qu ...
AGM-48th_201210
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budget_proposals2003
-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...
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May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...
LPMA_6thEdition
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techwatch157
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 ...
techwatch157
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 ...
satmeetingnotes160729_eng final
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 ...
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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 ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
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Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
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IFRS for SMEs Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary November 2011Es Se cu SM ecycl tion e e 0, u ces posal di Draft Q&A Response 3 Yes. Parag ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
200712
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 December 2007. Members of the Committe ...
FRSCMS-Dec
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 December 2007. Members of the Committe ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
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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 ...
ISA700
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
pr_rate
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
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The Institute has also reviewed and submitted comments on a number of major corporate governance-related consultation papers and proposals with corporate governance implications, including: Date of su ...
ed-hedge-accounting-basic
Hedge Accounting Comments to be received by 9 March 2011 December 2010 Basis for Conclusions and Illustrative Examples Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Basis for Conclusions an ...
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Module A_20140409
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