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list2109

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021 Standards affected New standard and am ...

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newad2112

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to December 2021 year-end Standards affected New standard and amendments relate to Members' H ...

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nas1221

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...

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nas226

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to accounting periods beginning on or after 1 January 2022 Standards aff ...

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Proxy Form 2023

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candidate4

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Ren_Dynasty Festive Delights 2023

2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購， ...

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update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

Release Date: 2019-03-25

File Type: pdf | Size: 687 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

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Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

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CPD_record-form_specimen_v3_support

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CPDrecordformspecimenv31support

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Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

Release Date: 2017-03-01

File Type: pdf | Size: 7 MB

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

Release Date: 2016-08-04

File Type: pdf | Size: 420 KB

qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

File Type: pdf | Size: 423 KB

0427agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 27, 2018 Time: 9am Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...

Release Date: 2018-04-23

File Type: pdf | Size: 40 KB

e3_13

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2013 ELECTION TIMETABLE The following is a timet ...

Release Date: 2013-10-15

File Type: pdf | Size: 51 KB

e3_12

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2012 ELECTION TIMETABLE The following is a timet ...

Release Date: 2012-10-12

File Type: pdf | Size: 51 KB

Student Registration

What kind of qualifications can be considered for obtaining exemption from the Associate Modules Any Subject to the institute's qualification assessment, completion of academic qualification of Hi ...

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...

Release Date: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...

Release Date: 2019-04-25

ed-fs-classification

8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

Release Date: 2010-09-08

File Type: pdf | Size: 196 KB

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 148 KB

FE (Dec 16) Paper II Panelists Report_Final

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2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

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update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

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ETS_Module A

Disclaimer 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 pu ...

Release Date: 2018-05-17

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ETS_Module A

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Release Date: 2018-05-17

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Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

Release Date: 2018-10-25

File Type: pdf | Size: 389 KB

3

Final Examination (December 2017 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2017 Session) Paper II (The main purpose of the followi ...

Release Date: 2018-03-23

File Type: pdf | Size: 220 KB

P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

Release Date: 2017-11-28

File Type: pdf | Size: 6 MB

P016

Release Date: 2017-11-28

File Type: pdf | Size: 6 MB

976r6_SET_StudentExpress_online

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...

Release Date: 2015-09-16

File Type: pdf | Size: 803 KB

201405_Yachting Courses

Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...

Release Date: 2014-04-25

File Type: pdf | Size: 707 KB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

Release Date: 2013-08-26

fe-paper2-panelistreport

Final Examination (June 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper II (The main purpose of the following repor ...

Release Date: 2013-08-13

File Type: pdf | Size: 151 KB

qp-enrol-form-jan

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

Release Date: 2009-11-23

File Type: pdf | Size: 194 KB

QP-enrol_form0811

Release Date: 2008-11-17

File Type: pdf | Size: 191 KB

HKICPA_SR-EN_N

Form: SR-E1 (25-2007) I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: ...

Release Date: 2007-11-05

File Type: pdf | Size: 402 KB

HKICPA_SR-EN_N_JES

CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...

Release Date: 2005-07-05

File Type: pdf | Size: 109 KB

HKICPA_SR-EN_N_new

Release Date: 2005-06-30

File Type: pdf | Size: 109 KB

HKICPA_SR-EN_N_Sep05

Release Date: 2005-06-30

AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

Release Date: 2007-08-20

File Type: pdf | Size: 263 KB

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

Release Date: 2006-02-06

File Type: pdf | Size: 1 MB

update283

i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...

File Type: pdf | Size: 195 KB

0405_2017 HKCPS Internship Program Brief

Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk Hong Kong Coalition of Profes ...

Release Date: 2017-04-03

File Type: pdf | Size: 408 KB

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

Release Date: 2017-02-01

File Type: pdf | Size: 435 KB

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

Release Date: 2002-02-04

File Type: pdf | Size: 4 MB

Annex-E-Checklist-Full&DeskReview-Apr15

Annex-E-Checklist-Full&DeskReview-Apr15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme ...

File Type: pdf | Size: 336 KB

Annex-E_Checklist_Full&Desk_Jun15

Annex-E_Checklist_Full&Desk_Jun15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme detai ...

File Type: pdf | Size: 337 KB

eqs

1 Practice Review Self-assessment 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 s ...

Release Date: 2018-04-25

File Type: pdf | Size: 341 KB

Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

Release Date: 2017-06-29

File Type: pdf | Size: 3 MB

Membership_Survey_report

Release Date: 2017-06-29

File Type: pdf | Size: 3 MB

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

Release Date: 2014-04-23

File Type: pdf | Size: 283 KB

Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

File Type: pdf | Size: 277 KB

Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

File Type: pdf | Size: 302 KB

w160612j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

Release Date: 2016-05-11

File Type: pdf | Size: 308 KB

superstar_leaflet_tuenng20160510

原價(HK)優惠價6/5至30/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7866628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7866528508送券/貨日期糙米蕃薯糭(2隻)9278公司名稱:五彩素糭皇(2隻)9884收貨人/電話懷舊家鄉糭(2隻)11096398378訂購細則:原粒瑤柱火腿 ...

Release Date: 2016-05-10

File Type: pdf | Size: 273 KB

w151004j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

Release Date: 2015-09-01

File Type: pdf | Size: 309 KB

Flyer for Windsurfing_2014

Windsurfing Training Courses The Sailing Interest Group (SIG) cordially invites you to join its new windsurfing training courses -one for beginners and one for those members who have already completed ...

Release Date: 2014-08-20

File Type: pdf | Size: 346 KB

ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

Release Date: 2010-06-24

File Type: pdf | Size: 179 KB

agm

37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第37屆周年大會，並處理下列事項：1. 會 ...

Release Date: 2009-11-03

File Type: pdf | Size: 532 KB

ETS_Module B

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Release Date: 2017-05-15

File Type: pdf | Size: 1 MB

Exam Technique Seminar_Module A

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Release Date: 2016-11-11

File Type: pdf | Size: 4 MB

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

Release Date: 2013-12-06

File Type: pdf | Size: 700 KB

e4_12

Restructuring and Insolvency Faculty Executive Committee 2012 Composition NAME TITLE Remarks 1. Mr. ARBOIT, Bruno Chairman Note 1 2. Mr. NG, Mat Deputy Chairman Note 3 3. Mr. ARTHUR, Randall Member No ...

Release Date: 2012-10-12

File Type: pdf | Size: 17 KB

FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

Release Date: 2009-04-30

File Type: pdf | Size: 40 KB

calendar

Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-11-24

File Type: pdf | Size: 264 KB

calendar

AuGUST 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training f ...

Release Date: 2008-08-28

File Type: pdf | Size: 230 KB

ReadershipSurvey

Findings on Readership Survey on Perspective CPA Number of questionnaire sent : 7703 Number of returned questionnaires : 679 Response rate : 8.8% 1. Contents of e-Newsletter – 64% respondents find it ...

Release Date: 2006-05-24

File Type: pdf | Size: 81 KB

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Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

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Annex-E-Checklist-Full&DeskReview-Apr15