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Comment Letters
Comment Letters Annual Improvements to IFRS 2014-2016 Cycle
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Comment Letters
Comment Letters Annual Improvements to IFRS 2014-2016 Cycle
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DC order -0584F_1
1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
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wpe150114
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
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C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
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C080123
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
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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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compar3112
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...
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compar2109
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
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compar2112
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...
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comp1221
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...
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comp226
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
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compar23dec
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...
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compar300623
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
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stds0120
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to accounting periods beginning on or after 1 January 2020 ...
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Appendices
137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...
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4clr
Circular on Reporting related to the Private Columbaria Ordinance 1 February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of Certified Pub ...
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4mkr
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of ...
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cicpa
Body: Body: Body: Body: Body: Body: Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountant ...
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9pcotc
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guid ...
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Technical Articles
A Plus Technical Articles Financial Reporting 2024 Distinction between debt and equity (April 2024) A review of the revenue recognition requirements (January 2024) A Plus Article: Goodbye IAS 1; Hell ...
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976r3_EandT_TeacherExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
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tuecoe13jan
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
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Inside Business
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std1912end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2019 year-end Standards affected New standard and amendme ...
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nas23yr
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to December 2023 year-end Standards affected New standard and amendments relate to Member ...
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nas0123
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standar ...
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Example Reports for Auditors and Companies
(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...