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Search Result for "%EC%88%99%EB%B0%95%20%ED%8C%8C%ED%8B%B0%20%EB%A3%B8%EF%BC%BBKaKaoTalk:Za32%EF%BC%BD%EC%B9%B4%EC%B9%B4%EC%98%A4%20%ED%86%A1%20%EC%83%81%EB%8B%B4%20%EA%B9%9C%EC%A7%9D%E2%86%90%ED%8F%89%ED%83%9D%E3%85%87%E3%85%81%E3%85%82%EA%B0%80%EA%B2%A9" : 2101 - 2150 of 11935

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2018_e

Update on Standard Convergence (18 October 2019) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. I ...

File Type: pdf | Size: 39 KB

sub_ias1def

1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 3 June 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Whar ...

File Type: pdf | Size: 195 KB

EF-CPD

Course Information Enquiry: 2287 7386 e-mail:cpd@hkicpa.org.hk HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CPD ENROLMENT FORM To confirm your CPD booking, just log on to “MyCPA” at http://www. ...

Release Date: 2009-01-16

File Type: pdf | Size: 86 KB

Mar05

Auditing and Assurance Standards Committee Meeting Summary – March 2005 The Auditing and Assurance Standards Committee (Committee) met on 15 March 2005. Members present at the meeting were: Carlson To ...

Release Date: 2005-05-09

File Type: pdf | Size: 150 KB

1bcucc

Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

File Type: pdf | Size: 1 MB

Exposure Draft 2020

Date Title 11 December 2020 Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback with link to Exposure Draft Press release (IASB's comment due date is 29 ...

Release Date: 2018-08-13

222

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

Release Date: 2015-07-29

File Type: pdf | Size: 162 KB

newbooks-mar

1 New Books in Library (Mar 2011) Audit and Assurance Title /Author: AAT. Paper 8, Principles of auditing and management information systems /Teresa M.H. Ho, Lisa S.K. Wong Publisher: Singapore : Pear ...

Release Date: 2011-03-03

File Type: pdf | Size: 331 KB

Exposure Draft 2007

DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...

Release Date: 2009-07-22

Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 13 December 2006 Invitation to Comment on IASB Discussion Paper on Fair Va ...

Release Date: 2009-07-22

0104

Page 1 of 1 Financial Accounting Standards Committee Meeting summary – January 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 January 2004. Present at the Committee’ ...

Release Date: 2004-02-17

File Type: pdf | Size: 96 KB

0401

Release Date: 2004-02-17

File Type: pdf | Size: 96 KB

FRSCMS-Jan

Release Date: 2004-02-17

File Type: pdf | Size: 96 KB

i2c_ibor

7 May 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/1 Interest Rate Benchmark Reform Proposed amendments to IFRS ...

File Type: pdf | Size: 102 KB

sub_taxdef

Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 November 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Cir ...

File Type: pdf | Size: 51 KB

itc_5

9 January 2024 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 Propos ...

File Type: pdf | Size: 323 KB

itc_240r

7 February 2024 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) PROPOSED INTERNATION ...

File Type: pdf | Size: 325 KB

itc_240rdu

File Type: pdf | Size: 325 KB

250min

1 Minutes of the 250th meeting of the Financial Reporting Standards Committee held on Tuesday, 28 May 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

File Type: pdf | Size: 111 KB

invitation_to_comment_edISA700_600

-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...

Release Date: 2004-01-12

File Type: pdf | Size: 353 KB

featuredbooks_feb15

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 Decision Making Books E-books E-journ ...

Release Date: 2015-02-11

File Type: pdf | Size: 377 KB

ed_ifrs9amend

Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

Release Date: 2012-11-28

File Type: pdf | Size: 409 KB

Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

File Type: pdf | Size: 187 KB

sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

File Type: pdf | Size: 603 KB

logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

File Type: pdf | Size: 603 KB

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

Release Date: 2017-05-19

File Type: pdf | Size: 549 KB

Meetings with IRD and FSTB

The Hong Kong Institute of CPAs holds annual meetings with the Inland Revenue Department to discuss matters of an administrative or procedural nature relating to the practical operation of the taxatio ...

Release Date: 2009-04-29

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 ...

Release Date: 2015-03-16

File Type: pdf | Size: 6 MB

DP_LCE

DISCUSSION PAPER COMMENTS DUE: SEPTEMBER 12, 2019 Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAsThe International Auditing and Assurance Sta ...

File Type: pdf | Size: 619 KB

fraa-11

1 Issue Issue 11 11 (29 November November November November 2010) Dear Members, embers, HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpret ...

Release Date: 2010-11-29

File Type: pdf | Size: 66 KB

sas110

SAS 110 (February 02) 1 STATEMENT OF AUDITING STANDARDS 110 THE AUDITORS' RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statemen ...

Release Date: 2004-10-28

File Type: pdf | Size: 246 KB

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

Release Date: 2017-09-07

File Type: pdf | Size: 422 KB

newbooks_jan15

New Books in Library (January 2015) Accounting Title /Author: International accounting/financial reporting standards guide 2014 ISBN: 9780808035701 Publisher: CCH Year: 2014 Call No.: HF5626 .M55 2014 ...

Release Date: 2015-01-14

File Type: pdf | Size: 274 KB

i2c_annual1820

23 May 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 Comments ...

File Type: pdf | Size: 80 KB

i2c_diap

2 August 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/6 Disclosure of Accounting Policies Comments to be receiv ...

File Type: pdf | Size: 51 KB

i2c_dta

25 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/5 Deferred Tax related to Assets and Liabilities arising f ...

File Type: pdf | Size: 51 KB

i2c_gpd

19 December 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/7 General Presentation and Disclosures Comments to be ...

File Type: pdf | Size: 75 KB

Office Location (China)

Beijing Office Address: Room 815, 8/F, Zhongkun Plaza, No. 59 Gaoliangqiaoxiejie, No.1 yard, Haidian District, Beijing (Post code: 100044) 北京市海淀區高梁橋斜街59號院1號樓中坤大廈8層815室 (郵編: 100044) Tel: (86) 10 6211 6 ...

Release Date: 2017-03-29

comvita_120326

姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...

Release Date: 2012-03-26

File Type: pdf | Size: 170 KB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

sub_NAShkicpa

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...

File Type: pdf | Size: 96 KB

HKICPA PEF Booklet(singlepages)_30_01_byVendor

HKICPA PEF Booklet(singlepages)_30_01_byVendor Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Expe ...

File Type: pdf | Size: 5 MB

PEF Consultation Paper (Final) v 30-1-18

PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...

File Type: pdf | Size: 1 MB

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

Release Date: 2012-11-19

File Type: pdf | Size: 236 KB

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

File Type: pdf | Size: 752 KB

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2018_e

sub_ias1def

EF-CPD

Mar05

1bcucc

Exposure Draft 2020

222

newbooks-mar

Exposure Draft 2007

Exposure Draft 2006

0104

0401

FRSCMS-Jan

i2c_ibor

sub_taxdef

itc_5

itc_240r

itc_240rdu

250min

invitation_to_comment_edISA700_600

ISA700_600

ISA700_600

invitation_to_comment_edISA700_600

invitation_to_comment0306

invitation_to_comment0306

featuredbooks_feb15

ed_ifrs9amend

Paper 2

sublog12

logjan20

D-15-1095F_Pan China_Edited

Meetings with IRD and FSTB

Module A Financial Reporting_Part 2

DP_LCE

fraa-11

sas110

20171104_Football Competition

newbooks_jan15

i2c_annual1820

i2c_diap

i2c_dta

i2c_gpd

Office Location (China)

comvita_120326

update129

sub_NAShkicpa

HKICPA PEF Booklet(singlepages)_30_01_byVendor

PEF Consultation Paper (Final) v 30-1-18

sub-co-rewrite

ed_ISA_260_320_450(Redrafted)