i2c_issa5
4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
2022
Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...
2018
Date Subject 2 August 2018 Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Cons ...
2018
Date Subject 2 August Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Consulta ...
2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...
0409
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
FRSCMS-Nov
Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...
20150528_ETSII_D
FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...
20150528_ETSII_D
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snap_leases
Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
ED-IFRS-1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
ED-IFRIC-D20
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...
IR_Guide_to_Membership
1 October 2006 Guide to Membership in the Hong Kong Institute of CPAs June 200701 Guide to Membership in the Hong Kong Institute of CPAs I. Membership admission requirements 1. To become a member of t ...
253m
1 Minutes of the 253rd meeting of the Financial Reporting Standards Committee held on Thursday, 7 November 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
i2ced_coepartg
Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...
ed_11
Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...
techwatch117
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 Financ ...
techwatch117
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 Financ ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch103
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
Comment Letters
Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37
Comment Letters
Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes
Comment Letters
Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes
LPMD_6thEdition
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