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42alertr
1 Issue 42 (March 2022) Dear members, Update on impact of Coronavirus Outbreak on Audits and Auditors As the fifth wave of COVID-19 rages through Hong Kong in early 2022, we understand there are chall ...
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Alert40
1 Issue 40 (August 2021) Dear practising members, Auditor’s reporting requirements for the Funding Scheme for Children’s Well-being and Development Recently, the auditor’s reporting requirements for t ...
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Press Release_Chau (Eng)
Press Release_Chau (Eng) 1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG ...
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Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...
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Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...
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PR_20190214_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 February 2019) A Disciplinary Committee of the Hong Ko ...
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593rd_190221
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373
1 Minutes of the 373rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Wednesday, 20 February 2019 at 8:30 a.m. Board Room of the Hong Kong ...
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PR_20200114_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 14 January 2020) The Hong Kong ...
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Nomination form
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PR_220111_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) (HONG KONG, 11 January 2022) The Hong Kong Institute of Certified Publi ...
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PR_20190903_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant and a certified public accountant (practising) (HONG KONG, 3 September 2019) A Dis ...
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PR_20190214_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 14 February 2019) A Disciplinary Committee of the Hong Ko ...
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D-15-1096F Eng press release _ Final_ 12 Feb 2018 (2)
D-15-1096F Eng press release _ Final_ 12 Feb 2018 (2) 1 HKICPA takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 12 February 2018) — ...
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1-glossary
Appendix 1 Glossary 5 Practical Experience Framework Hong Kong Institute of CPAs 1 Glossary Term Definition Authorized Employer An employer accredited by the Institute on a corporate level for super ...
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EC20221212254
1 Minutes of the 254th meeting of the Ethics Committee held on Monday, 12 December 2022 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
![AFRC and HKICPA joint statement English](/images/search_icon_pdf.gif)
AFRC and HKICPA joint statement English
1 Joint statement of the Accounting and Financial Reporting Council (AFRC) and the Hong Kong Institute of Certified Public Accountants (HKICPA) in relation to the use of designations by Fellows of the ...
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6sme23c
From: The Society of Chinese Accountants & Auditors To: P.T. Comment Letter Cc: "Chan Lok Hei, Xavier" Subject: (Reply form) SCAA: Comment on the exposure draft third edition of the IFRS ...
![Alert48](/images/search_icon_pdf.gif)
Alert48
1 Issue 48 (December 2023) Dear members, Considerations for 2023 year-end audits This publication is designed for audits of financial statements for the periods ending on 31 December 2023. Below are s ...
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Nomination Form for Council Election 2023
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Nomination Form for Council Election 2023
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iaptor
1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Insurance Advisory Panel Terms of Reference Establishment of an Insurance Advisory Panel February 2018 1. HKFRS 17 Insurance Contra ...
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SR_EducationalGuidance2
Page 1 of 2 This guidance is intended for individuals involved in the preparation of sustainability disclosures. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Informa ...
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Dynasty Takeaway Order Form Jan 22 7th JanCorporate Offer
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 DYNASTY CANTONESE DELIGHTS -TAKE ...
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subpdf_hkicpa
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 8 April 2024 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA De ...
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20230414277
1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...
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Nomination Form for Council Election 2023-x
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Financial Reporting - commonly asked technical questions
Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...
![CPD Requirements and Compliance Audit v10](/images/search_icon_pdf.gif)
CPD Requirements and Compliance Audit
July 2024OverviewA) CPD RequirementsWhat is CPDNumber of CPD hoursVerifiable vs Non-verifiable CPD hoursSummary of CPD activities with capped CPD hoursRelevancyB) CPD Compliance AuditProcessCommon iss ...
![30022](/images/search_icon_pdf.gif)
30022
Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...
![300022](/images/search_icon_pdf.gif)
300022
Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...
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Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
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Module D 6th Edition Learning Pack_Part 3
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QP Scholarships Nomination Form_2024_degree
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP&quo ...
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update245
1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
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update091
i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...
![hkifricint12](/images/search_icon_pdf.gif)
hk(ifric)-int12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...
![update053](/images/search_icon_pdf.gif)
update053
Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...
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ed_ifrs4
Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...
![update259](/images/search_icon_pdf.gif)
update259
i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
![update259](/images/search_icon_pdf.gif)
update259
i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
![60022](/images/search_icon_pdf.gif)
60022
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
![HKAS 40_2023](/images/search_icon_pdf.gif)
HKAS 40_2023
Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...
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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 ...
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HKICPA_AR2020_EN_20201125V3_final
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Support Manual of the old PE Framework
CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...
![Module_A_Supplement_20182](/images/search_icon_pdf.gif)
Module_A_Supplement_20182
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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
![Module_A_Supplement_20182](/images/search_icon_pdf.gif)
Module_A_Supplement_20182
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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
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MPS_A_PartII
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20141118_ETS_A_S4
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Module A 20140528 handouts
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cbt
Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...
![0505-1](/images/search_icon_pdf.gif)
0505-1
Proceedings No: D06013R IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
![Steventoddkrause](/images/search_icon_pdf.gif)
Steventoddkrause
Proceedings No: D06013R IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
![DD-ReviewConstitution_PartII](/images/search_icon_pdf.gif)
DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
![ED-ReviewConstitution_PartII](/images/search_icon_pdf.gif)
ED-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
![acc_DD-ReviewConstitution_PartII](/images/search_icon_pdf.gif)
acc_DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
![DD-ReviewConstitution_PartII](/images/search_icon_pdf.gif)
DD-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
![ED_IFRS_7](/images/search_icon_pdf.gif)
ED_IFRS_7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
![ED-IFRS-7](/images/search_icon_pdf.gif)
ED-IFRS-7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
![ED_IFRS_5](/images/search_icon_pdf.gif)
ED_IFRS_5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
![ED-IFRS-5](/images/search_icon_pdf.gif)
ED-IFRS-5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
![0417](/images/search_icon_pdf.gif)
0417
友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...
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adm1028_2023
Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...
![hkas02](/images/search_icon_pdf.gif)
hkas02
Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...
![Application Registration New QP](/images/search_icon_pdf.gif)
Application Registration New QP
SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...
![Ren_FB Corp Offers 2024 Jan](/images/search_icon_pdf.gif)
Ren_FB Corp Offers 2024 Jan
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
![update217](/images/search_icon_pdf.gif)
update217
i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...
![update054](/images/search_icon_pdf.gif)
update054
Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...
![update037](/images/search_icon_pdf.gif)
update037
Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...
![Module_B_Supplement_20182](/images/search_icon_pdf.gif)
Module_B_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
![Module_B_Supplement_20182](/images/search_icon_pdf.gif)
Module_B_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
![IC13_14_15Q_20July2018_edited](/images/search_icon_pdf.gif)
IC13_14_15Q_20July2018_edited
IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...
![MPS_Module D_Part 2_Upload](/images/search_icon_pdf.gif)
MPS_Module D_Part 2_Upload
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 purposes and s ...
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fe-paper1-answer
Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...
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pr-20111216-e
1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 16 December 2011) — The Hong Kong Institute of Certified Public ...
![tts-oct-dec](/images/search_icon_pdf.gif)
tts-oct-dec
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
![tts-jul-sep](/images/search_icon_pdf.gif)
tts-jul-sep
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
![pr-20101217e](/images/search_icon_pdf.gif)
pr-20101217e
1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 17 December 2010) — The Hong Kong Institute of Certified Public ...
![stat-intent](/images/search_icon_pdf.gif)
stat-intent
20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...
![techwatch82](/images/search_icon_pdf.gif)
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Auditing and Assurance
The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...
![psmc_or_2007](/images/search_icon_pdf.gif)
psmc_or_2007
Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...
![ED-IASB-ED9-IE](/images/search_icon_pdf.gif)
ED-IASB-ED9-IE
September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...
![IE_IASB_ED9](/images/search_icon_pdf.gif)
IE_IASB_ED9
September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...
![techwatch42](/images/search_icon_pdf.gif)
techwatch42
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
![ED-D13](/images/search_icon_pdf.gif)
ED-D13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
![ifric-d13](/images/search_icon_pdf.gif)
ifric-d13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
![ssap10](/images/search_icon_pdf.gif)
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 ...
![ssap02](/images/search_icon_pdf.gif)
ssap02
SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...
![ifric-d06](/images/search_icon_pdf.gif)
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 ...
![Module A (Dec 2017)_Answer](/images/search_icon_pdf.gif)
Module A (Dec 2017)_Answer
Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...
![Appendix 5 (IAESB-IES-4)](/images/search_icon_pdf.gif)
Appendix 5 (IAESB-IES-4)
Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...
![Module A (Jun 15)_Answer_1](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
![Module A (Jun 15)_Answer](/images/search_icon_pdf.gif)
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
![MPS_Module D_Part 2_Upload](/images/search_icon_pdf.gif)
MPS_Module D_Part 2_Upload
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ed_ias37
IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...
![update262](/images/search_icon_pdf.gif)
update262
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...