ed-technical-info-p1
INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations Comments to be received by 30 April ...
Module A 6th Edition Learning Pack_Part 2
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HKAS 7_2023
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
ab4
AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...
update084
i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...
Module A 6th Edition Flash Card
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adm_hkas211
Amendments to HKAS 21 Issued September 2023 Effective for annual reporting periods beginning on or after 1 January 2025 Lack of Exchangeability Amendments to HKAS 21 LACK OF EXCHANGEABILITY Copyright ...
reasons-order-1003
Proceedings No.: D-12-0700O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
ssap27
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ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
Janet_2 SSG Analysing Financial 2015 (L2)
Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...
Janet_2 SSG Analysing Financial 2015 (L2)_1
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Update 252
i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...
HK Best written proposal 2020_Undergraduate group
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
ag5_re20
Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...
SmallGroupMeetings
Classification and MeasurementAmortised cost criterion Basic loan features Contractual terms that give rise to cash flow amounts that represent both principle and interest Interest represents consider ...
wga-case2-template
working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
alert46
1 Issue 46 (9 March 2023) Dear members, Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules The Insurance (Financial and ...
20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
D9
IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...
ED-D9
IFRIC DRAFT INTERPRETATION D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be ...
Presentation_Master
# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
ED-RR-Activities-IE
Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...
ED_Accounting_Guideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
IFRIC-d04
IFRIC DRAFT INTERPRETATION D4 Decommissioning, Restoration and Environmental Rehabilitation Funds International Financial Reporting Interpretations Committee IFRIC Comments to be received by 19 March ...
rp_goodwill20
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
techwatch71
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
ed-hedge-accounting-basic
Hedge Accounting Comments to be received by 9 March 2011 December 2010 Basis for Conclusions and Illustrative Examples Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Basis for Conclusions an ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
810122
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
dp_dpfice
IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...
nas2125
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...
FASB_preliminary_views0508
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
ed-ias39mh
Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...
09-Financial
Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...
edifrs2
Exposure Draft ED/2014/5 November 2014 Comments to be received by 25 March 2015 Classification and Measurement of Share-based Payment Transactions Proposed amendments to IFRS 2Classification and Measu ...
20141009_MPS_C_S1
Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...
Financial Statements
93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
HKICPA_Order Form - MAF Offer_1
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...
HKICPA_Order Form - MAF Offer
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Luis Felipe Edwards Late Harvest Viognier/Sauvignon Blanc Colchagua Valley, Chile Concurso Vinalies Latinoameri ...
Submission_IFRS1
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 2 May 2007 Mr. Jeff Singleton International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Singleton ...
0207
page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...
FRSCMS-Jul
page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
Module 8
Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module 8 ...