A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
150429
Bringing a successful misfeasance claim About the topic At this seminar, Ludwig Ng, Partner of ONC Lawyers, will examine the latest developments in English, Hong Kong and Commonwealth authorities on m ...
hkics150414
Supporting organisation Host Supporting organization Riding the Wind: Regulating the New Capital Markets 14 April 2015 (Tuesday) ECPD/CPD point(s) : The HKICS : 2 The HKICPA : 2 The Law Society of Hon ...
tfp150413s
HKICPA seminar: Long-awaited Changes Availed for Overseas Indirect Equity Transfer Programme Code: TFP150413S Public Notice 7 opens the Chinese tax net wider to capture not only offshore indirect equi ...
order-20130215
1 Proceedings No.: D-10-0502S IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
131010
Enforcement actions in India and Indonesia – recent developments About the topic Between 2006 and 2011, Indian corporates issued about US16 billion of convertible bonds. Many however did not reach the ...
20121119_ModuleA_Case
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A1h
16 (h) Taxation of interest from cash pooling arrangements The Institute would like to seek the IRD‟s clarification on the determination of the source of interest income arising from cash pooling arra ...
paib120301
Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...
120209
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Modern Trend in Dispute Resolution in Construction Contracts Speaker Mr. Alfred Wu, Civil Engineer and Solicitor Chairm ...
cfig110908
Corporate Finance Interest Group (CFIG) lunch seminar – Mergers and Acquisitions and Pre-IPO Structuring About the topic At this seminar, Mr. Gary James of BDO Tax and Mr. Kenneth Yeo of BDO Specialis ...
HKICPA Staff Summary of HKFRS 11
HKFRS 11 Joint Arrangements HKAS 28 (2011) Investments in Associates and Joint Ventures HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summa ...
smeig-qa3
IFRS for SMEs Section 1, Issue 3 Interpretation of ‘traded in a public market’ April 2011 Es Se on o SM nterp tion d , I i e t’ Draft Q&A 2011/03 Response 2. ‘Public market’ is defi ned in paragra ...
s110524s
How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...
fraa-09
1 Issue 9 (May 2010) Dear members, Educational points identified from reviews of published financial statements – HKAS 16 and HKAS 40 1. This alert summarizes common issues noted on accounting for pro ...
s100526as
Family Office: Value Added Service for CPAs? Programme Code: S100526AS Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Registered Financial Plan ...
hl-hkfrs-pe
[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...
Winniepoon
Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34 (1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...
I2C-IncomeTax
27 April 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INCOME TAX Comments to be received by 10 July 2009 The Hong Ko ...
contentpage
i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
I2C-IFRS_7
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – IMPROVING DISCLOSURES ABOUT ...
I2C-IFRS-7
10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 7 – IMPROVING DISCLOSURES ABOUT ...
PR_IASB_ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IASB-ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
Parent_and_money_Eng_Press_release
1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...
16survey
With no end in sight for the healthy economic recovery that the Pearl of the Orient has been experiencing since late 2003, accounting students in Hong Kong are confident that the world is their oyster ...
PR-IAS32nIAS1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
IAS32_IAS1_Amendment
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
HKAS27_IG-Deemed_Disposals
EXPOSURE DRAFT Guidance on the Accounting of a Deemed Disposal This guidance accompanies, but is not part of HKAS 27. Introduction 1. HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separat ...
14a
Feature 78 THE HONG KONG ACCOUNTANT DECEMBER 2004 Exclude me in: when is an exclusion clause not an exclusion clause? An exclusion clause is the last recourse of the negligent. It seeks to be the safe ...
HK-Int13cl
1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
0205
pages 1 of 2 The Society’s Financial Accounting Standards Committee (Committee) met on 15 May 2002 and discussed the following items: Business Combinations Land Use Rights Certificates issued in the ...
FRSCMS-May
pages 1 of 2 The Society’s Financial Accounting Standards Committee (Committee) met on 15 May 2002 and discussed the following items: Business Combinations Land Use Rights Certificates issued in the ...
update279
i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...
2022 Level 1 Case Questionsfinal
The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...
Smart Tips from HK Winning Team 2022
1 Hong Kong Institute of Certified Public Accountants Business Case Competition 2022 Smart Tips from Winning Team (Hong Kong) How to do research In-depth industry understanding: Research the operatio ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
Ren_FB Weekday Buffet 2024 May
WEEKDAY BUFFET WEEKDAY BUFFET WEEKDAY BUFFET WEEKDAY BUFFET WEEKDAY BUFFET FLASH SALE FLASH SALE FLASH SALE FLASH SALE This offer This offer This offer This offer This offer This offer This offer This ...
Annual Report 2020_eng
ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...
HKICPA_AR2020_EN_20201125V3_final
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update117
i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...
AT-Taxation Syllabus
(Revised in Sep 2018) Page 1 P:\E&T\1. Registration Team_HK\AT\Past Record\Syllabus HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA ...
ETS-FE
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ETS_Module_D
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 purposes and sho ...
Module C Pre-seen_20161
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 ...