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COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

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compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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comparison0618ar

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

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compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

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compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

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comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

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COVID-19_Pandemic_Survey_for_PAIBs

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COVID-19 Pandemic Survey for PAIBs

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comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

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compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

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compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

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COVID-19 Pandemic Survey for PAIBs

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Position Paper

4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...

Release Date: 2018-05-14

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Release Date: 2019-03-25

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448H_DC Order_ 11 Sep_edited 1

Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...

Release Date: 2018-09-11

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173 10-0448H edited

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Precautionary Measures at the Examination Centres for the Qualification Programme Associate Module and Capstone Examinations (June 2022 - China)

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Release Date: 2022-05-10

Precautionary Measures at the Examination Centres (December 2021 - China)

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Release Date: 2021-11-10

Precautionary Measures at the Examination Centres (Jun 2021 - China)

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Release Date: 2021-05-05

eqs_notes

1 Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. These explanatory notes are to be read in conjunction ...

Release Date: 2018-04-24

File Type: pdf | Size: 187 KB

isa800805

1 22 April 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on ISA 800 (Revised), Specia ...

Release Date: 2015-04-27

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0610

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – October 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 October 2006. Members of the Committee ...

Release Date: 2006-12-05

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FRSCMS-Oct

Release Date: 2006-12-05

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0407

Financial Accounting Standards Committee Meeting summary – September 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 8 September 2004. Present at the Committee’s meeti ...

Release Date: 2004-10-15

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FRSCMS-Sep

Release Date: 2004-10-15

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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 ...

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HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

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nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

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R_Mirage_Express Lunch sep 2022docx

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 HK港幣 APPETIZER頭盤(CHOICE OF 自選以下一款) ...

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Ren_Mirage_Express Lunch Apr 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 HK 港幣 APPETIZER 頭盤(CHOICE OF 自選以下一 ...

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Ren_Mirage_Express Lunch Apr 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 HK 港幣 APPETIZER 頭盤(CHOICE OF 自選以下一 ...

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Ren_Mirage_Express Lunch June 2022

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cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

Release Date: 2019-03-25

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cap50

Release Date: 2007-11-01

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cap50

Release Date: 2007-11-01

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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 ...

Release Date: 2019-03-25

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Module A_Part 2

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Release Date: 2015-11-03

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memorandum

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

Release Date: 2004-12-09

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memorandum_20041209

Release Date: 2004-12-09

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hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

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ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

Release Date: 2017-09-06

File Type: pdf | Size: 197 KB

160522_Geopark visit_1

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

Release Date: 2016-04-29

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160522_Geopark visit

Release Date: 2016-03-21

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candidate5

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02_rif18_ApplicationForm_nm

To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (Professional staff of HKICPA ...

Release Date: 2018-01-12

File Type: pdf | Size: 179 KB

02b_RIF17_application form_nm_final

02b_RIF17_application form_nm_final To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application ...

Release Date: 2016-12-14

File Type: pdf | Size: 179 KB

form

To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 9853 Restructuring and Insolvency Faculty (RIF) Member ...

Release Date: 2015-11-25

File Type: pdf | Size: 167 KB

result_preliminary_1314

CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...

Release Date: 2014-04-14

File Type: pdf | Size: 69 KB

Companies Ordinance Cap. 622

Technical Resources Issued by the Companies Registry Companies (Amendment) (No. 2) Ordinance 2018 The New Companies Ordinance (Cap.622) Companies Registry specific topic page Resources published by th ...

Release Date: 2014-03-17

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Wednesday, July 11, 2012 6:36 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IFRIC -Proposed Draft Interpretation on Out O ...

Release Date: 2012-08-16

File Type: pdf | Size: 119 KB

hkfrs_update11

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2011 year-end Effective date HKFRS 1 Amendment Limited ...

Release Date: 2012-07-26

File Type: pdf | Size: 51 KB

user-guide

Page -1 HKICPA's e-Standards -User Guide Page -2 Steps 1. Please click on the login website that is provided in the confirmation email or go to http://ecampus1.vtc.edu.hk/ilearn/en/learner/jsp/log ...

Release Date: 2011-11-25

File Type: pdf | Size: 798 KB

FinancialInstrumentsStandards

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen&# ...

Release Date: 2011-06-17

File Type: pdf | Size: 147 KB

hkfrs-su-nov

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...

Release Date: 2009-11-04

File Type: pdf | Size: 44 KB

Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 13 December 2006 Invitation to Comment on IASB Discussion Paper on Fair Va ...

Release Date: 2009-07-22

calendar

OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

Release Date: 2008-10-28

File Type: pdf | Size: 344 KB

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

Release Date: 2008-09-29

File Type: pdf | Size: 395 KB

IASB_PR0208

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 28 ...

Release Date: 2008-04-09

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PR-CoE

Release Date: 2008-04-09

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calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

Release Date: 2008-02-27

File Type: pdf | Size: 534 KB

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

Release Date: 2008-02-01

File Type: pdf | Size: 538 KB

annex1app2_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

Release Date: 2007-12-06

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calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

Release Date: 2007-09-27

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calendar

JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

Release Date: 2007-07-18

File Type: pdf | Size: 351 KB

Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

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02_rif19_applicationform_nm

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Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

Release Date: 2019-04-23

update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

Release Date: 2019-03-25

File Type: pdf | Size: 9 MB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

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comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

Release Date: 2010-08-04

File Type: pdf | Size: 365 KB

ED-D12

IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

ifric-d12

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN18121401 Language Cantonese Event name December Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your nam ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19062101 Language Cantonese Event name June Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19071901 Language Cantonese Event name July Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19082301 Language Cantonese Event name August Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19092701 Language Cantonese Event name September Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your na ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19102501 Language Cantonese Event name October Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19112201 Language Cantonese Event name November Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN19122001 Language Cantonese Event name December Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...

newsletter_march2010

2010 Sailing Newsletter 1 Dear all First I wish you all a prosperous Year of Tiger. My揮春to you is 縱橫四海虎躍鰲騰i We had a few group activities in Jan and Feb and I have posted the pictures on WebShot. You ...

Release Date: 2010-04-13

File Type: pdf | Size: 853 KB

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

Release Date: 2009-12-16

File Type: pdf | Size: 222 KB

Olimo - Price List 2023

2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...

File Type: pdf | Size: 359 KB

Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

Release Date: 2015-06-19

File Type: pdf | Size: 302 KB

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

Release Date: 2008-08-04

File Type: pdf | Size: 1 MB

ED-IAS33-SEPS

Release Date: 2008-08-04

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1_602

Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...

Release Date: 2019-03-25

File Type: pdf | Size: 348 KB

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

Release Date: 2005-09-30

File Type: pdf | Size: 105 KB

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

File Type: pdf | Size: 244 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

Release Date: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Release Date: 2007-03-14

File Type: pdf | Size: 158 KB

ssap10

SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...

Release Date: 2004-05-28

File Type: pdf | Size: 154 KB

ifric-d06

IFRIC DRAFT INTERPRETATION D6 Multi-employer Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 9 July 2004IFRIC Draft Interpretation D6 Multi-employer ...

Release Date: 2004-05-10

File Type: pdf | Size: 461 KB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

Release Date: 2002-03-12

File Type: pdf | Size: 101 KB

sub_ncl22

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 488 KB

egias1

Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...

File Type: pdf | Size: 258 KB

pr-20170629_en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

Release Date: 2017-06-29

File Type: pdf | Size: 342 KB

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

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COVID-19 Pandemic Survey for PAIBs

Position Paper

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173 10-0448H edited

Precautionary Measures at the Examination Centres for the Qualification Programme Associate Module and Capstone Examinations (June 2022 - China)

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Precautionary Measures at the Examination Centres (Jun 2021 - China)

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