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ED-ED9-IASB

September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...

Release Date: 2007-08-31

File Type: pdf | Size: 419 KB

IASB_ED9

Release Date: 2007-08-31

File Type: pdf | Size: 419 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

Release Date: 2007-06-12

File Type: pdf | Size: 86 KB

ed8

January 2006 ED8 EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 International Accounting Standards BoardExposure Draft ED 8 OPERATING SEGMENTS Comments to be received by ...

Release Date: 2006-01-11

File Type: pdf | Size: 433 KB

ED-IASB-ED8

Release Date: 2006-01-11

File Type: pdf | Size: 433 KB

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 1 MB

A_WK1_Guidance Notes (Dec10)

A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 1 MB

QP ETS (FE)_for upload

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File Type: pdf | Size: 1 MB

M12 Pilot Paper

Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...

File Type: pdf | Size: 700 KB

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

Release Date: 2013-05-16

File Type: pdf | Size: 460 KB

Quality Assurance Report 2019

QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...

File Type: pdf | Size: 3 MB

hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

File Type: pdf | Size: 1 MB

hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

Release Date: 2019-03-25

File Type: pdf | Size: 465 KB

hk(ifric)-int 7

Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...

Release Date: 2019-03-25

File Type: pdf | Size: 347 KB

update125

i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...

Release Date: 2019-03-25

File Type: pdf | Size: 666 KB

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

Release Date: 2013-06-25

File Type: pdf | Size: 203 KB

ie_leases

Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

Release Date: 2013-05-16

File Type: pdf | Size: 195 KB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

Release Date: 2007-03-30

File Type: pdf | Size: 101 KB

279_Budget_prposal_07-08_1218b

The Dream Ticket: Competitiveness and Stability – Strengthening Hong Kong’s Competitive Edge and Enhancing Stability Budget Proposals 2007 -081 Composition of the HKICPA Taxation Committee 2006 Chairm ...

Release Date: 2007-01-05

File Type: pdf | Size: 244 KB

ssap28

SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...

Release Date: 2004-05-28

File Type: pdf | Size: 239 KB

techwatch20

-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...

Release Date: 2004-02-06

File Type: pdf | Size: 375 KB

ED1_Basis conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

Release Date: 2002-07-30

File Type: pdf | Size: 147 KB

ED1_Basis_conclusion

Release Date: 2002-07-30

File Type: pdf | Size: 147 KB

update240

i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...

File Type: pdf | Size: 1 MB

hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

File Type: pdf | Size: 1 MB

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

File Type: pdf | Size: 2 MB

hkfrs16

HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 1 MB

LPMC_6thEdition

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File Type: pdf | Size: 11 MB

hkfrs1revised

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...

File Type: pdf | Size: 1 MB

HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

File Type: pdf | Size: 1 MB

nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

File Type: pdf | Size: 1 MB

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKICPA/ CFA In ...

File Type: pdf

update078

i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...

Release Date: 2019-03-25

File Type: pdf | Size: 6 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

Release Date: 2019-03-25

File Type: pdf | Size: 487 KB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Binder1

Student Notes Module B (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethic ...

Release Date: 2011-06-16

File Type: pdf | Size: 1 MB

Module B Student Notes (All)a

Module B Student Notes (All)a Student Notes Module B (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentati ...

File Type: pdf | Size: 1 MB

Module B Student Notes (All)

Module B Student Notes (All) Student Notes Module B (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentatio ...

File Type: pdf | Size: 1 MB

Module C 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Release Date: 2013-09-02

File Type: pdf | Size: 894 KB

hkas16

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...

File Type: pdf | Size: 826 KB

HKAS 16_2023

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...

File Type: pdf | Size: 860 KB

bc_ic

Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...

Release Date: 2013-06-20

File Type: pdf | Size: 609 KB

HKICPA’s recent research shows a step forward in Hong Kong’s ESG Development Increasing awareness in large listed companies adopting external ESG assurance

HKICPA’s recent research shows a step forward in Hong Kong’s ESG Development Increasing awareness in large listed companies adopting external ESG assurance (HONG KONG, 14 November 2023) The Hong Kong ...

Release Date: 2023-11-14

淨零排放之旅

近年，市場上越來越多的公司承諾實現淨零排放，以協助應對氣候變化。《A Plus》探討這些承諾淨零排放的公司所採取的措施、以及淨零排放的重要性。撰文：Nicky Burridge 插圖：Gianfranco Bonadies 今年年初，羅兵咸永道中國內地及香港宣佈，所有職級的員工來往北京與上海均可乘搭高鐵商務座位。表面上，這是一種員工福利，但實際上此是事務所為求減少碳排放的策略一部分。來往北京上海 ...

Release Date: 2021-05-20

hksa706cfd

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...

Release Date: 2019-03-25

File Type: pdf | Size: 200 KB

hksa51015

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...

Release Date: 2019-03-25

File Type: pdf | Size: 387 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 332 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

Release Date: 2019-03-25

File Type: pdf | Size: 160 KB

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ED-ED9-IASB

IASB_ED9

finalreport

ed8

ED-IASB-ED8

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)

QP ETS (FE)_for upload

M12 Pilot Paper

ed_leases

Quality Assurance Report 2019

hkas01revdec07

hksa81015

hk(ifric)-int 7

update125

ed_bplan1

ie_leases

sas700

279_Budget_prposal_07-08_1218b

ssap28

techwatch20

ED1_Basis conclusion

ED1_Basis_conclusion

update240

hkfrs162024f

nrs1624

hkfrs16

LPMC_6thEdition

hkfrs1revised

HKFRS 1_2023

nrs0125

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

update078

Module D Taxation Part 1

pn810_2

update071

Binder1

Module B Student Notes (All)a

Module B Student Notes (All)

Module C 6th Edition Learning Pack_Part 2

Module D Taxation Flashcards Fourth Edition

hkas16

HKAS 16_2023

bc_ic

HKICPA’s recent research shows a step forward in Hong Kong’s ESG Development Increasing awareness in large listed companies adopting external ESG assurance

淨零排放之旅

hksa706cfd

hksa51015

hk(ifric)-int 19

hkas11