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FRSCMS-Jan

Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...

Release Date: 2006-02-20

File Type: pdf | Size: 54 KB

sas220

SAS 220 (January 97) 1 STATEMENT OF AUDITING STANDARDS 220 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduct ...

Release Date: 2005-06-30

File Type: pdf | Size: 21 KB

ED_IFRS_3pr

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 ...

Release Date: 2005-06-30

File Type: pdf | Size: 55 KB

PR-IFRS3

Release Date: 2005-06-30

File Type: pdf | Size: 55 KB

i2c_hkas27

19 January 2005 To: HKICPA members All other interested parties Exposure Draft – Proposed Guidance on the Accounting of a Deemed Disposal (to be appended to HKAS 27) Comments to be received by 25 Febr ...

Release Date: 2005-01-21

File Type: pdf | Size: 187 KB

hksa320

AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

Release Date: 2004-11-16

File Type: pdf | Size: 90 KB

hksa320

Release Date: 2004-11-16

File Type: pdf | Size: 90 KB

Mar04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...

Release Date: 2004-05-03

File Type: pdf | Size: 119 KB

010607

-1 -BY FAX AND BY POST (2511 7414) Our Ref.: C/TXP, M3895 7 June 2001 Mrs. Alice Lau, Acting Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, Wanchai, ...

Release Date: 2004-04-23

File Type: pdf | Size: 113 KB

2004pr02

Release Date: 2004-01-13

File Type: pdf | Size: 28 KB

0305

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...

Release Date: 2003-06-24

File Type: pdf | Size: 30 KB

FRSCMS-May

Release Date: 2003-06-24

File Type: pdf | Size: 30 KB

ssap13-0208

The Hong Kong 64 ACCOUNTANT AUGUST 2002 TECHNICAL BRIEFING Investment property portfolios are a significant component of many corporate balance sheets, and with those portfolios potentially subject to ...

Release Date: 2003-01-08

File Type: pdf | Size: 57 KB

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

Release Date: 2002-09-25

File Type: pdf | Size: 84 KB

FRSCMS-Aug

Release Date: 2002-09-25

File Type: pdf | Size: 84 KB

commentletterontheiasbpreface

-1 -By air-mail and e-mail Our. Ref.: C/FASC 24 January 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft Preface to Internat ...

Release Date: 2002-02-06

File Type: pdf | Size: 103 KB

Comment letter on the IASB Preface

Release Date: 2002-02-06

File Type: pdf | Size: 103 KB

Comment letter on the IASB Preface

Release Date: 2002-02-06

File Type: pdf | Size: 103 KB

ssap12q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 22-Jul-2003 SSAP 12, Income Taxes Page 1 of 3 SSAP 12, Income Taxes SSAP 12 came into effect in respect of financi ...

File Type: pdf | Size: 20 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

File Type: pdf | Size: 97 KB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 117 KB

msrd

1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...

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Panelists_Report_Mod_A_(Dec_17)_Final_2

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Panelists_Report_Mod_A_(Dec_17)_Final

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ms_RD

1 Meeting Summary of HKICPA Roundtable Discussion Date: 6 October 2020, Tuesday Time: 4:00 p.m. – 6:00 p.m. IASB Discussion Paper DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment ...

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Panelists_Report_Mod_A_(Dec_17)_Final

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Panelists_Report_Mod_A_(Dec_17)_Final_1

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Panelists_Report_Module_A_(Jun_15)_Final

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Audit health screening checklist

1 AUDIT HEALTH SCREENING CHECKLIST Appendix 1 No. Questions Answers (Please circle the correct answer) Section A – Quality control policies and procedures 1 Does your practice have quality control pol ...

File Type: pdf | Size: 151 KB

AGM-46th

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File Type: pdf | Size: 341 KB

2021 Level 2 Case QuestionsEngFinal20211103

The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 2)Bonjour Holdings Limited (Bonjour),together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mos ...

File Type: docx | Size: 206 KB

2022 Level 2 Case Questionsfinal

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 2)Case backgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 205 KB

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

File Type: pdf | Size: 276 KB

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

Release Date: 2002-10-21

File Type: pdf | Size: 345 KB

Module A (Jun 2012)_WS 1

Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...

File Type: pdf | Size: 1 MB

update184

i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 MB

4sir21

Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on In ...

File Type: pdf | Size: 1 MB

4sir21

File Type: pdf | Size: 1 MB

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

Release Date: 2019-03-25

File Type: pdf | Size: 384 KB

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

Release Date: 2019-03-25

File Type: pdf | Size: 280 KB

Module C_Preseen_20182

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Release Date: 2018-07-31

File Type: pdf | Size: 912 KB

Module C Pre-seen 20162

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 ...

Release Date: 2016-08-05

File Type: pdf | Size: 379 KB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

Release Date: 2015-09-10

File Type: pdf | Size: 1013 KB

Module C Preseen

Release Date: 2013-08-09

File Type: pdf | Size: 1 MB

P00 Module C Business Assurance pre-workshop materials LN 090712

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Release Date: 2012-09-25

File Type: pdf | Size: 1 MB

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

Release Date: 2008-07-04

File Type: pdf | Size: 1 MB

ComparisonTable2007

Release Date: 2008-07-04

File Type: pdf | Size: 1 MB

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i2c_hkas27

hksa320

hksa320

Mar04

010607

2004pr02

0305

FRSCMS-May

ssap13-0208

0208

FRSCMS-Aug

commentletterontheiasbpreface

Comment letter on the IASB Preface

Comment letter on the IASB Preface

ssap12q&a

Module B (Dec 12)_Question

Module B (Jun 11)_Question

Module C (Jun 11)_Question

msrd

Panelists_Report_Mod_A_(Dec_17)_Final_2

Panelists_Report_Mod_A_(Dec_17)_Final

ms_RD

Panelists_Report_Mod_A_(Dec_17)_Final

Panelists_Report_Mod_A_(Dec_17)_Final_1

Panelists_Report_Module_A_(Jun_15)_Final

Audit health screening checklist

AGM-46th

2021 Level 2 Case QuestionsEngFinal20211103

2022 Level 2 Case Questionsfinal

template

update194

ED2

Module A (Jun 2012)_WS 1

update184

Module C Business Assurance_Part 2

4sir21

4sir21

hksa510cfd

hkas31

Module C_Preseen_20182

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C-Preseen-Dec2015

Module C Preseen

P00 Module C Business Assurance pre-workshop materials LN 090712

ComparisonTable2007

ComparisonTable2007