Financial Reporting - commonly asked technical questions (Standards currently effective)

Disclosures of accounting policies Question: Paragraph 117 of HKAS 1 Presentation of Financial Statements requires an entity to disclose material accounting policy information. How should one determin ...

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Paragraph 27A of HKAS 8 Basis of Preparation of Question: Paragraph 27A of HKAS 8 Basis of Preparation of Financial Statements requires an entity to disclose material accounting policy information. Ho ...

Circular_TTIG160424

Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...

TeacherExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

hkiod-oct

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W151010 for Session 1 W151010A for Session 2 W15 ...

hkiod-mar-apr

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W150328 for Session 1 W150328A for Session 2 W15 ...

QP exam sharing forum_MD_Upload

You don't have access right to view the details. Please login.

hkiod-nov

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W141101 for Session 1 W141101A for Session 2 W14 ...

order-0324

1 Proceedings No.: D-12-0698O 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 ...

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

Level 2 NEW1

HKICPA Accounting and Business Management Case Competition 2018-19 Level 2 Competition Awardees List -Certificate of Appreciation School NameTeam LeaderTeam Member 1Team Member 2Team Member 3Team Memb ...

AML Monitoring Questionnaire

AML Monitoring Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and submitted on-line on ...

Module C (Dec 16)_Question

You don't have access right to view the details. Please login.

HKBN Handbill 20230831 ENG

# 計劃詳情： 1) 合約期24 個月2) 優惠期至另行通知，有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置）香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...

i2c_edab6

16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...

050208

BY EMAIL & BY HAND Our Ref: C/EPL 7 February 2005 Mr. Peter Au-Yang, Executive Director of Corporate Finance, Corporate Finance Division, The Securities and Futures Commission, 8/F Chater House, 8 ...

B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

MPS_Module_D_Part_I_Jun2017

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 ...

MPS_Module_D_Part_I_Jun2017

You don't have access right to view the details. Please login.

Module B

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 ...

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 ...

i110215

Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...

Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

Quality Management related Standards

On-demand e-Learnings Enrolment deadline Event code Event name with enrolment link Language CPD hours Fee (HKD) 1 February 2025 ESEMETLS220308L01 New Quality Management Standards Series: Virtual Works ...

Comment Letters

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

170406_Programme_ceremony

Mentorship Programme Saturday, 8 April 2017 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Time: 2 p.m. – 3:30 p.m. Ceremony and mingling Programme Time Event 1:30 p.m. Registration ...

Programme_ceremony

Mentorship Programme Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road Ea ...

0797C_Corrigendum

IN THE MATTER OF The complaints made under section 34(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified PublicAccountants AND Proceeding ...

bmig_1007practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 2 Jul (Fri) 9:00 – 11:00 p.m. (2 courts) 16* Smithfield Sports Centre 16 Jul (Fri) 9:00 – 11:00 p.m ...

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

20150506_MPSII_D

You don't have access right to view the details. Please login.

Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

pn600_1rev22

REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...

02-ias19-ed

Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

1428P_27Aug2020_DC order_edited

IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...

HKBN Handbill 20230831 CHN

Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :1 ) 1 ) 1 ) 24 mo ...

2000 - 2014

Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...

SAT_2017_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2017 This material is intended for use of Institute members and students and Taxation Fac ...

i2c_eds

1 February 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DR ...

SMPDG Application Form

(01/2015) SMP Discussion Group SMP Discussion Group (“SMPDG”) provides an informal forum for members working in small and medium practices (“SMPs”) to exchange views and discuss matters of common inte ...

discussion-group

(02/2014) SMP Discussion Group SMP Discussion Group (“SMPDG”) is formed to provide a platform to enable members working in small and medium practices (“SMPs”) to exchange views and discuss matters of ...

Application Form

(02/2014) SMP Discussion Group SMP Discussion Group (“SMPDG”) is formed to provide a platform to enable members working in small and medium practices (“SMPs”) to exchange views and discuss matters of ...

20132_MC_Comparison

September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...

20132_MC_Comparison_1

September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...

order-form

CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

Lawchuiting

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

clement

Pg 1 10 September 2009 Exchange of Information under Double Taxation AgreementsPg 2 BackgroundPg 3 Comprehensive Avoidance of Double Taxation Agreement (CDTA) – benefits and progress Double taxation i ...

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 ...

1008

Page 1 of 2 Financial Reporting Standards Committee Meeting summary – October 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 October 2008. Members of the Committee p ...

FRSCMS-Oct

Page 1 of 2 Financial Reporting Standards Committee Meeting summary – October 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 2 October 2008. Members of the Committee p ...

30 Sep

892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...

20150410_MPSI_A

You don't have access right to view the details. Please login.

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 ...

D-15-1050P_28 Jul 2016

, IN THE MATTER OF A Complaint made under section 34(I)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Acco ...

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 ...

Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

Module D (Jun 11)_Answer

Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...

Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

(3)WK-D_Jun2012-WS2-REV

(3)WK-D_Jun2012-WS2-REV Student Notes Module D (Jun 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentation Gr ...

ag_rent

Page 1 of 10 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 ...

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

20121113_ModuleB_Case

You don't have access right to view the details. Please login.

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 ...

20121011_module_a_part1

You don't have access right to view the details. Please login.

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

Flashcard_Module A(5th edition)

You don't have access right to view the details. Please login.

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

ETS-FE_for presentation (for upload)

You don't have access right to view the details. Please login.

ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

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 ...

ETS_Module D

You don't have access right to view the details. Please login.

HKBN Handbill 20230930 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contractcontract contract periodperiod ...

BMIG_1810

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 3 Octobe ...

BMIG_1809

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...

BMIG_1809_1

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...

BMIG_1712

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...

user guide

Page 1 of 2 Mentorship Programme online form functions The following illustration will guide you to save and retrieve your unfinished form: Step 1: To save your unfinished form, press "Resume lat ...

BMIG_1607practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...

BMIG_1606practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 1 June (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 15 June (Wed) ...

BMIG_1605practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...

BMIG_1604practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 April (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 April (Wed ...

BMIG_1511practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 November (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Novembe ...

BMIG_1501practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 7 January (Wed) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 14 January ...

entryforma

Audit Practice Manual (APM) – Troubleshooting Guide Revision: 1.0 1 Case 1: Error Message Solution: 1. Right-click the APM icon on your desktop as below: 2. Select "Run as administrator" (以系 ...

apm-troublshooting

Audit Practice Manual (APM) – Troubleshooting Guide Revision: 1.0 1 Case 1: Error Message Solution: 1. Right-click the APM icon on your desktop as below: 2. Select "Run as administrator" (以系 ...

Event rundown-v2

Go-Karting in Shenzhen Proposed Rundown: 9:00am Gather at Lok Ma Chau Railway Station 9:25am Take shuttle bus at Futian Terminal 10:20am Arrive at race course 10:30am Change into proper attire/gear 10 ...

wallace-chi

1 零零年 律零零 年F02760略 行令 律 料 了例41例73 立料 例34(1A) 律略 Practice Note 810.1 "Insurance Brokers – Compliance with the Minimum Requirements specified by the Insurance Authority under sections 69(2) and ...

pr-20091231c

1 零零年 律零零 年F02760略 行令 律 料 了例41例73 立料 例34(1A) 律略 Practice Note 810.1 "Insurance Brokers – Compliance with the Minimum Requirements specified by the Insurance Authority under sections 69(2) and ...