RIF event (21
Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...
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 ...
Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
HKICPA_AML_Enforceable_GLs_Feb2018_20180228
February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
ed2
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...