![Flyer_GIG150207_rv](/images/search_icon_pdf.gif)
Flyer_GIG150207_rv
Golf Lesson on "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use of driver and woods. The ...
![Circular_1501_rv](/images/search_icon_pdf.gif)
Circular_1501_rv
Bridge Training Course – Better Bidding for Beginners The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick ...
![order-reason-1119](/images/search_icon_pdf.gif)
order-reason-1119
Proceedings No.: D-11-0589C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
![featuredbooks-apr](/images/search_icon_pdf.gif)
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 Disclosure of Information Books E-boo ...
![jf_jan](/images/search_icon_pdf.gif)
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
![hkas32hkfrs7](/images/search_icon_pdf.gif)
hkas32hkfrs7
Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...
![dec](/images/search_icon_pdf.gif)
dec
Latin/Ballroom Dance Class Date & Class Date Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 13 December 2011 8 December 2011 2. 20 December 2011 15 December 2011 3. 3 J ...
![0623-1](/images/search_icon_pdf.gif)
0623-1
IN THE MATTER OF a complaint against [the Respondent, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong I ...
![december](/images/search_icon_pdf.gif)
december
1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
![feb](/images/search_icon_pdf.gif)
feb
Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...
![yk-order](/images/search_icon_pdf.gif)
yk-order
1 IN THE MATTER OF a complaint against Mr. Tsang Yiu Kai, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 ____________________ BETWEEN THE REG ...
![ed-ifrs1-ifrs7](/images/search_icon_pdf.gif)
ed-ifrs1-ifrs7
November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Accounting & Auditing
Accounting & Auditing 本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncemen ...
![TUE_Flyer_feb_060303c](/images/search_icon_pdf.gif)
TUE_Flyer_feb_060303c
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
![0403](/images/search_icon_pdf.gif)
0403
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – March 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 10 March 2004. Present at the Committee’s me ...
![FRSCMS-Mar-1](/images/search_icon_pdf.gif)
FRSCMS-Mar-1
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – March 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 10 March 2004. Present at the Committee’s me ...
![231203e](/images/search_icon_pdf.gif)
231203e
-1 -To: News/Business Editor 23 December 2003 (FOR IMMEDIATE RELEASE) Hong Kong Society of Accountants’ announcement following finalisation of the revised International Accounting Standards on financi ...
![wga-case2-template](/images/search_icon_xls.gif)
wga-case2-template
working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
![ec249m](/images/search_icon_pdf.gif)
ec249m
1 Minutes of the 249th meeting of the Ethics Committee held on Thursday, 25 November 2021 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
![Flyer - Subscription to Mainland Accounting and Tax Journals (20171031)](/images/search_icon_pdf.gif)
Flyer - Subscription to Mainland Accounting and Tax Journals (20171031)
Flyer - Subscription to Mainland Accounting and Tax Journals (20171031) 訂閱內地會計及稅務期刊Subscription to Mainland Accounting and Tax Journals 公會會員現可透過公會訂閱以下刊物,以助掌握中國內地會計及稅務行業的最新資訊: 1. 《中國註冊會計師》(2018 年1 月至12 ...
![update277](/images/search_icon_pdf.gif)
update277
i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
![IAP_submissionlog_20230427](/images/search_icon_pdf.gif)
IAP_submissionlog_20230427
This document lists the agenda papers discussed at the IAP (formerly HKIISG) meetings, organized by category.Refer to the IAP (formerly HKIISG) submissions log for a full list of submissions in numeri ...
![26022](/images/search_icon_pdf.gif)
26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...
![COEr22_discard310](/images/search_icon_pdf.gif)
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
![ed-supplementary](/images/search_icon_pdf.gif)
ed-supplementary
January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...
![update055](/images/search_icon_pdf.gif)
update055
Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...
![2clr](/images/search_icon_pdf.gif)
2clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...
![hksa56015](/images/search_icon_pdf.gif)
hksa56015
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...