20121108_ModuleC_PartII
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hkfrs-int11
HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...
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 ...
update058
Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...
FE Dec 18 Paper IQuestion
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Case Background and Questions 2018
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...
DC order_1138P_edited
IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...
1603 HKICPA Easter Member Promotion
HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...
order-0712X
1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...
comparison_dec14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
Knafo JOA Article on GAA Succession Planning Survery Results - November
Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...
comparison_Jun14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
comparison_dec13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
workshop134q
Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...
comparison_jun13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
comparison_ Dec12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison_jun12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
ednci
May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...
comparison_ dec11
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison-30june
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
companies-bill-110628
By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ct-jan
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
tts-apm
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
techwatch93
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 ...
techwatch93
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 ...
ct-jan-2010
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
techwatch90
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 ...
techwatch90
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 ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable122008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
ComparisionTable072008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable072008_1
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
concordance_012008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
Module A (June 2013)_Answer
Module A (June 2013)_Answer Module A (June 2013 Session) Page 1 of 16 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Janice Lam, Director of DBL From: Raymond Wong, Accounting Manager, DBL c.c.: ...
Module D (Dec 14)_Answer
Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...
Module C (Dec 15)_Question
Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
FE (Jun 16) Paper II_Question
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FE (Jun 16) Paper II_Question_1
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FE (Jun 16) Paper II_Question_2
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update243
i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...
DC order_24 Dec_1203F_edited
* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
Module 2
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...
hksicint 32
Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...