submissionsIFRIC_D12D13D14
14 July 2005 By E-Mail and by Post Our Ref.: C/FRSC The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...
ms0716
Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 16 July 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...
ETS M13 Dec 2023
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ETS M13 Jun 2023
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ETS M13 Jun 2023
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2_12_2013_ModuleA_Essay
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2021_Champion
1 2 PART 1 A. Executive Summary (i) Current state of business: According to the Frost & Sullivan Report, Tsit Wing (TW) is the largest business-to-business(B2B) coffee and black tea solutions prov ...
Compliance Forum 2018 QA Session
Q1. I have a client who is residing overseas. My client does not provide full set of accounting records and only provides images of invoices and other supporting documents for audit purpose. Is this a ...
nb-b-amend
Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 2 -11 Learning Outcome Competency 3/2/1 GAP Special Topics Time Value (Hrs) Study Time (Hrs) CLP Preparation Question Additio ...
cl6_fgc
14 December 2020 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir, Re: Invitation to Com ...
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
q3 How are contract modifications accounted for? Few construction projects are completed as planned. Unanticipated problems can and often do arise like differing site conditions or the need to make ch ...
20151008_FE_upload
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QP ETS (FE)_for upload
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ETS_Module B
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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 ...
q3.pdf
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...
q3.pdf
Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...
IR_CIMA_faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...