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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 ...

File Type: pdf | Size: 103 KB

0817

1 Page Date: August 19, 2019 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/Madam, Th ...

File Type: pdf | Size: 221 KB

featuredbooks-apr

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Financial Reporting Title: Advanced f ...

Release Date: 2012-04-05

File Type: pdf | Size: 410 KB

Module A (5th edition)_Part 2

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File Type: pdf | Size: 9 MB

reclasify-q-N-a

Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial Instru ...

Release Date: 2008-10-31

File Type: pdf | Size: 90 KB

reclasify_q&a

mp;a Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial I ...

File Type: pdf | Size: 90 KB

Comment Letters

Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37

Release Date: 2019-01-10

Comment Letters

Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes

Release Date: 2018-08-10

Comment Letters

Comment letters received on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes

Release Date: 2018-08-10

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 ...

Release Date: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan

Release Date: 2011-01-18

File Type: pdf | Size: 269 KB

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 ...

Release Date: 2010-04-14

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTableJuly

Release Date: 2009-07-15

File Type: pdf | Size: 148 KB

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 ...

Release Date: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

Release Date: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

Release Date: 2009-01-19

File Type: pdf | Size: 146 KB

ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

update 254

i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...

File Type: pdf | Size: 1 MB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

Release Date: 2002-03-12

File Type: pdf | Size: 101 KB

「把握機遇港深攜手共創輝煌」研討會 (20 Nov 20)

Release Date: 2019-10-17

Territory-wide_teen_survey_Press_release_Eng

To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...

Release Date: 2005-06-22

File Type: pdf | Size: 110 KB

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

Release Date: 2013-11-29

File Type: pdf | Size: 126 KB

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

Release Date: 2012-12-13

File Type: pdf | Size: 122 KB

techwatch121

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Release Date: 2012-11-13

File Type: pdf | Size: 339 KB

techwatch121

Release Date: 2012-11-13

File Type: pdf | Size: 339 KB

sp-recognising-liabilities-lawsuits

IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...

Release Date: 2010-04-07

File Type: pdf | Size: 59 KB

ed_16rent

IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...

File Type: pdf | Size: 180 KB

ed_rentcov

IFRS Standards Exposure Draft ED/2020/2 April 2020 Comments to be received by 8 May 2020 Covid-19-Related Rent Concessions Proposed amendment to IFRS 16Exposure Draft Covid-19-Related Rent Concessions ...

File Type: pdf | Size: 163 KB

hksa805cfd

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...

Release Date: 2019-03-25

File Type: pdf | Size: 246 KB

Business Proposal Writing_Vivien Ho 2014-2015

Business Proposal Writing Vivien Ho 1.1 What is a business proposal? •A type of report which provides suggestions to solve the problems identified. •Its purpose is to persuade the readers to follow an ...

Release Date: 2015-12-30

File Type: pdf | Size: 559 KB

Business Proposal Writing_Vivien Ho

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-20151 Business Proposal Writing 15.11.2014 Vivien Ho 1.1 What is a business proposal? • A type of report which ...

Release Date: 2014-11-17

File Type: pdf | Size: 398 KB

ED9_IASB_ED_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 14 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...

Release Date: 2008-01-16

File Type: pdf | Size: 66 KB

IFAC_060428

1 By email: 28 April 2006 Our Ref.: C/CGC, M40907 Technical Manager Professional Accountants in Business Committee International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New Yo ...

Release Date: 2006-04-28

File Type: pdf | Size: 130 KB

iaasb-4410

By e-mail 31 March 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

Release Date: 2011-04-06

File Type: pdf | Size: 126 KB

ed_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 19 July 2023 IASB/ED/2023/2 March 2023 Exposure Draft IFRS ...

File Type: pdf | Size: 302 KB

DTT_30-Oct-02

'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...

Release Date: 2002-10-31

File Type: pdf | Size: 3 MB

intuition-course_1

FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...

Release Date: 2015-04-01

File Type: pdf | Size: 1 MB

Comvita HK Order From (Nov2014)

Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

File Type: pdf | Size: 240 KB

IFAC_ED_070228

By email (Edcomments@ifac.org) and by post 28 February 2007 Our Ref.: C/CGC, M49044 Technical Manager Professional Accountants in Business Committee International Federation of Accountants 545 Fifth A ...

Release Date: 2007-03-05

File Type: pdf | Size: 163 KB

HKFRS/IFRS 17 Insurance Contracts

Supporting implementation of HKFRS/IFRS 17 Insurance Contracts Background In May 2017, the International Accounting Standards Board (IASB) issued IFRS 17 Insurance Contracts. The HKICPA's Financia ...

Release Date: 2018-10-09

HKFRS 17 Insurance Contracts

...

Release Date: 2018-01-11

223

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

Release Date: 2015-09-11

File Type: pdf | Size: 129 KB

219

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

Release Date: 2015-03-10

File Type: pdf | Size: 169 KB

F121018

Seminar on Proposed Amendment to the Code of Ethics – IESBA Exposure Draft on Responding to a Suspected Illegal Act Date 18 October 2012 (Thursday) Time 12:30 p.m. – 2:00 p.m. Venue Hong Kong Institut ...

Release Date: 2012-09-20

File Type: pdf | Size: 394 KB

File Type: pdf | Size: 310 KB

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253m

0817

featuredbooks-apr

Module A (5th edition)_Part 2

reclasify-q-N-a

reclasify_q&a

Comment Letters

Comment Letters

Comment Letters

ct-jan

ct-jan

ct-jan-2010

ComparisionTableJuly

ComparisionTableJuly

ComparisionTable122008

ComparisionTable122008

ComparisionTable122008

ed_issa5r

ed_issa5

ed_issa5

update 254

ssap31rm

「把握機遇 港深攜手 共創輝煌」研討會 (20 Nov 20)

Territory-wide_teen_survey_Press_release_Eng

eqmethod

ed_1028

techwatch121

techwatch121

sp-recognising-liabilities-lawsuits

ed_16rent

ed_rentcov

hksa805cfd

Business Proposal Writing_Vivien Ho 2014-2015

Business Proposal Writing_Vivien Ho

ED9_IASB_ED_submission

IFAC_060428

iaasb-4410

ed_fi23

DTT_30-Oct-02

intuition-course_1

Comvita HK Order From (Nov2014)

IFAC_ED_070228

HKFRS/IFRS 17 Insurance Contracts

HKFRS 17 Insurance Contracts

223

219

F121018

20221025274

subpdf_hkicpa

newbooks-may

「把握機遇港深攜手共創輝煌」研討會 (20 Nov 20)