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Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

Release Date: 2017-11-24

File Type: pdf | Size: 835 KB

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

File Type: pdf | Size: 591 KB

HKFRS 14_2023

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...

File Type: pdf | Size: 1 MB

update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

Release Date: 2019-03-25

File Type: pdf | Size: 7 MB

Module 4

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...

File Type: pdf | Size: 466 KB

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

Release Date: 2016-03-01

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2015-11-25

File Type: pdf | Size: 2 MB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

Release Date: 2014-11-27

File Type: pdf | Size: 8 MB

pr-bcgd-2014-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2014 Invites entries Focus on emerging trends in board diversity, internal control and risk management, and social re ...

Release Date: 2014-07-03

File Type: pdf | Size: 140 KB

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 ...

Release Date: 2010-06-01

File Type: pdf | Size: 840 KB

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

File Type: pdf | Size: 567 KB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

Release Date: 2019-03-25

File Type: pdf | Size: 201 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

Release Date: 2019-03-25

File Type: pdf | Size: 299 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 332 KB

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

Release Date: 2019-03-25

File Type: pdf | Size: 567 KB

ETS_Module A_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

Release Date: 2018-08-27

File Type: pdf | Size: 2 MB

2018_Career_Survey_Report

Release Date: 2018-08-27

File Type: pdf | Size: 2 MB

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

Release Date: 2018-04-04

File Type: pdf | Size: 471 KB

D-15-1117P_DC order_Edited

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

Release Date: 2017-10-12

File Type: pdf | Size: 745 KB

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

Release Date: 2017-01-10

File Type: pdf | Size: 209 KB

ies8qa

This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...

Release Date: 2015-12-17

File Type: pdf | Size: 170 KB

Exam Technique Seminar_Module B

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Release Date: 2015-11-04

File Type: pdf | Size: 1013 KB

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

Release Date: 2015-09-30

File Type: pdf | Size: 3 MB

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

Release Date: 2015-09-30

File Type: pdf | Size: 3 MB

20150415_SharingForum_MA

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Release Date: 2015-04-23

File Type: pdf | Size: 3 MB

techwatch147

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 ...

Release Date: 2015-01-09

File Type: pdf | Size: 353 KB

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Education material1

hksa70115

HKFRS 14_2023

update055

Module 4

overview-2016

annual_report_2015_eng

annual_report_2014_eng

pr-bcgd-2014-en

ed-ivsc

ed_pn8102t

hkas12

update151

hksa250cfd

hk(ifric)-int23

hk(ifric)-int 19

update213

ETS_Module A_final

ETS_Module A_final

2018_Career_Survey_Report

2018_Career_Survey_Report

D-16-1140F_Order and Reasons for Decision_edited

D-15-1117P_DC order_Edited

ed_i2c_improv1517

ies8qa

Exam Technique Seminar_Module B

Reference_2015_Executive_Summary_Chi

Reference_2015_Executive_Summary_Eng

20150415_SharingForum_MA

techwatch147