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hk-int27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease HK(SIC)-Int 27 Revised September 2010September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong ...

Release Date: 2019-03-25

File Type: pdf | Size: 160 KB

ag1

Preparation and Presentation of Accounts from Incomplete Records Accounting Guideline 1 AG 1 Issued March 1984Revised September 2022 PREPARATION AND PRESENTATION OF ACCOUNTS FROM INCOMPLETE RECORDS C ...

Release Date: 2019-03-25

File Type: pdf | Size: 730 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

Module B Jun 18Answer

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Release Date: 2019-02-15

File Type: pdf | Size: 212 KB

ms1809

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 18 September 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committ ...

Release Date: 2018-10-08

File Type: pdf | Size: 237 KB

SCPD18082901_Handout_updated

Reviewing a Business Valuation Presented by: Mr. Chris Tan Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 29 August 2018 Disclaimer The materials of this seminar /worksh ...

Release Date: 2018-08-30

File Type: pdf | Size: 1 MB

8

1. Please tell us: (a) about your role with respect to financial reporting (for example, preparer of financial statements, auditor, valuation specialist, user of financial statements and the type of u ...

Release Date: 2016-12-12

File Type: pdf | Size: 54 KB

FE _Dec 16_ Paper II_Question

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Release Date: 2016-12-09

File Type: pdf | Size: 174 KB

gposat-meeting-note-eg

Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...

Release Date: 2016-08-04

File Type: pdf | Size: 317 KB

FE December 2015 Paper II Panelists Report_Final

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Release Date: 2016-02-18

File Type: pdf | Size: 227 KB

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 ...

Release Date: 2015-12-11

File Type: pdf | Size: 375 KB

techwatch157

Release Date: 2015-12-11

File Type: pdf | Size: 375 KB

order-0712X

1 Proceedings No. : D-12-0712X 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 ...

Release Date: 2015-11-23

File Type: pdf | Size: 110 KB

20150415_SharingForum_MD

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Release Date: 2015-04-23

File Type: pdf | Size: 938 KB

Combined Question SSG Level 2 English

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...

Release Date: 2015-02-13

File Type: pdf | Size: 718 KB

reasons_1117

Proceedings No. : D-12-0712X 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 ...

Release Date: 2014-12-09

File Type: pdf | Size: 98 KB

Combined Question SSG Level 1 English

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...

Release Date: 2014-10-17

File Type: pdf | Size: 636 KB

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

Release Date: 2013-11-29

File Type: pdf | Size: 126 KB

ed_rate

Request for Information March 2013 Comments to be received by 30 May 2013 Rate RegulationRequest for Information Rate Regulation March 2013 Published by the International Accounting Standards Board Re ...

Release Date: 2013-03-28

File Type: pdf | Size: 121 KB

snap_crlost

Exposure Draft March 2013 Snapshot: Financial Instruments: Expected Credit Losses This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses. It provides an over ...

Release Date: 2013-03-07

File Type: pdf | Size: 104 KB

D-10-0458C

Proceedings No.: IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Respondents M ...

Release Date: 2013-02-01

File Type: pdf | Size: 309 KB

0109-reasons-order

Proceedings No.: D-10-0458C IN THE MATTER OF A complaint made under sections 34(1)(a) and 34(1AAA) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN [Company S] AND The Res ...

Release Date: 2013-02-01

File Type: pdf | Size: 309 KB

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

Release Date: 2012-12-13

File Type: pdf | Size: 122 KB

ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

Release Date: 2012-05-29

File Type: pdf | Size: 133 KB

techwatch106

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

Release Date: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

Release Date: 2011-08-04

File Type: pdf | Size: 283 KB

0118-1

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

Release Date: 2011-08-01

File Type: pdf | Size: 313 KB

i2c-leases

19 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF LEASES Comments to be received by 30 November 2010 The Hong K ...

Release Date: 2010-08-19

File Type: pdf | Size: 377 KB

mmt-order

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

Release Date: 2010-02-25

File Type: pdf | Size: 328 KB

ED-IAS19-dc-rates

Exposure Draft ED/2009/10 August 2009 Discount Rate for Employee Benefi ts Proposed amendments to IAS 19 Comments to be received by 30 September 2009Exposure Draft DISCOUNT RATE FOR EMPLOYEE BENEFITS ...

Release Date: 2009-08-19

File Type: pdf | Size: 155 KB

ED-IFRICD25

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D25 Extinguishing Financial Liabilities with Equity Instruments Comments to be received by 5 October 2009IF ...

Release Date: 2009-08-05

File Type: pdf | Size: 345 KB

Treasury

Page 1 of 13 -----Original Message-----From: ComMem-WONG Shing Hei Sent: Friday, February 20, 2009 2:37 PM To: P.T. Comment Letter Cc: Council-LI Kwok Tso; ComMem-WONG CHUI Yue Chue Lesley; KM LEE; Sh ...

Release Date: 2009-03-31

File Type: pdf | Size: 34 KB

techwatch66

Release Date: 2008-04-01

File Type: pdf | Size: 341 KB

techwatch56

Release Date: 2007-06-06

File Type: pdf | Size: 323 KB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

Release Date: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

Release Date: 2007-02-02

File Type: pdf | Size: 300 KB

interim

Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...

Release Date: 2006-12-05

File Type: pdf | Size: 64 KB

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

Release Date: 2006-10-19

File Type: pdf | Size: 135 KB

ED-IFRIC-D20

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...

Release Date: 2006-08-30

File Type: pdf | Size: 184 KB

IFRIC_D20_Draft_Interpretation

Release Date: 2006-08-30

File Type: pdf | Size: 184 KB

interpretation14

Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...

Release Date: 2004-05-28

File Type: pdf | Size: 105 KB

edimprovements

-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...

Release Date: 2002-08-23

File Type: pdf | Size: 964 KB

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hk-int27

ag1

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Module B Jun 18Answer

ms1809

SCPD18082901_Handout_updated

8

FE _Dec 16_ Paper II_Question

gposat-meeting-note-eg

FE December 2015 Paper II Panelists Report_Final

techwatch157

techwatch157

order-0712X

20150415_SharingForum_MD

Combined Question SSG Level 2 English

reasons_1117

Combined Question SSG Level 1 English

eqmethod

ed_rate

snap_crlost

D-10-0458C

0109-reasons-order

ed_1028

ednci

techwatch106

techwatch106

0118-1

i2c-leases

mmt-order

ED-IAS19-dc-rates

ED-IFRICD25

Treasury

techwatch66

techwatch56

techwatch52

techwatch52

interim

Submission_BDRule

ED-IFRIC-D20

IFRIC_D20_Draft_Interpretation

interpretation14

edimprovements

Module D (Jun 11)_Answer

Module C (Dec 13)_Answer_1

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Module C (Dec 12)_Answer

Module C (Dec10)_Answer

Module C (Dec 14)_Answer

Module C (Jun 15)_Answer

Module C (Dec 17)_Answer