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ED-First-timeAdopters_Submission

Release Date: 2009-03-16

File Type: pdf | Size: 230 KB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

Release Date: 2009-02-16

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

Release Date: 2007-12-20

File Type: pdf | Size: 208 KB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

Release Date: 2007-03-30

File Type: pdf | Size: 101 KB

eframework_guide

Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...

Release Date: 2006-03-08

File Type: pdf | Size: 330 KB

ed8bc

January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...

Release Date: 2006-01-11

File Type: pdf | Size: 481 KB

ED-IASB-ED8bc

Release Date: 2006-01-11

File Type: pdf | Size: 481 KB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

Release Date: 2004-06-16

File Type: pdf | Size: 376 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

File Type: pdf | Size: 215 KB

ssap30

SSAP 30 (January 2001) 1 SSAP 30 STATEMENT OF STANDARD ACCOUNTING PRACTICE 30 BUSINESS COMBINATIONS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the ...

File Type: pdf | Size: 218 KB

ssap29

SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...

File Type: pdf | Size: 229 KB

ssap28

SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...

File Type: pdf | Size: 239 KB

ssap01

SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...

File Type: pdf | Size: 245 KB

isa240

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 240 Issued for Comment by ...

Release Date: 2003-08-12

File Type: pdf | Size: 333 KB

isa240

Release Date: 2003-08-12

File Type: pdf | Size: 333 KB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

Release Date: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

Release Date: 2003-06-06

File Type: pdf | Size: 130 KB

ETS-FE

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

File Type: pdf | Size: 960 KB

bc_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7 Basis for ConclusionsBasis for Conclusions on Expos ...

File Type: pdf | Size: 259 KB

ETS-FE_for presentation (for upload)

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Exam Technique Seminar_Module D_for student

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ETS_Module D

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File Type: pdf | Size: 960 KB

ETS-FE

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ETS_Module D

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Exam Technique Seminar_Module D

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Reasons for Decision_1178F_31 Dec2019_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...

File Type: pdf | Size: 460 KB

hkas34

Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...

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

ed_pswke

PROPOSED IESBA STRATEGY AND WORK PLAN, 2024 – 2027 TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS CONSULTATION PAPER Comments are due by July 7, 2023 APRIL 2023PROPOSED IESBA ST ...

File Type: pdf | Size: 597 KB

em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

HKAS 34_2023

Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...

File Type: pdf | Size: 807 KB

315n97adm

Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...

File Type: pdf | Size: 576 KB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

File Type: pdf | Size: 716 KB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

Release Date: 2013-05-16

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

update106

i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...

File Type: pdf | Size: 4 MB

t1tb2

TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...

File Type: pdf | Size: 614 KB

1tb2

File Type: pdf | Size: 612 KB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

Release Date: 2018-04-26

File Type: pdf | Size: 12 MB

frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

Release Date: 2012-07-27

File Type: pdf | Size: 11 MB

update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

File Type: pdf | Size: 5 MB

Module B 6th Edition Flash Card

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Release Date: 2017-08-29

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

Release Date: 2016-11-24

File Type: pdf | Size: 6 MB

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

Release Date: 2016-03-01

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Release Date: 2013-12-06

File Type: pdf | Size: 460 KB

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

Release Date: 2013-05-16

pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

Release Date: 2005-01-05

File Type: pdf | Size: 855 KB

Annual Report 2020_eng

ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...

File Type: pdf | Size: 9 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 9 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

File Type: pdf | Size: 13 MB

HKICPA_AR2020_EN_20201125V3_final

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File Type: pdf | Size: 9 MB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1001 KB

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 6 MB

Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

File Type: pdf | Size: 810 KB

dp_dpfice

IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...

Release Date: 2018-06-27

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

Release Date: 2016-09-15

Module A Supplement 20162

Release Date: 2016-09-15

Module A Supplement 20162

Release Date: 2016-09-15

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

Release Date: 2013-08-20

File Type: pdf | Size: 738 KB

ED_IAS_37_19_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

Release Date: 2005-06-30

ED-IAS37nIAS19

Release Date: 2005-06-30

File Type: pdf | Size: 738 KB

npn830mkpdf

PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting peri ...

File Type: pdf | Size: 920 KB

212247 HKICPAEng ESSfinal version

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File Type: pdf | Size: 7 MB

Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

File Type: pdf | Size: 7 MB

hkas39

Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...

File Type: pdf | Size: 901 KB

HKICPA Eng Annual Report 2023

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File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

Release Date: 2023-11-21

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

File Type: pdf | Size: 422 KB

framework

Conceptual Framework for Financial Reporting 2010 Conceptual Framework Issued October 2010 Effective upon issue Copyright 2 COPYRIGHT Copyright 2011 Hong Kong Institute of Certified Public Accountan ...

File Type: pdf | Size: 399 KB

update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...

update094

i Update No. 94 (Issued 25 October 2010) This Update contains: Conceptual Framework for Financial Reporting Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Disc ...

File Type: pdf | Size: 595 KB

i2c_edla

17 February 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE D ...

Release Date: 2016-02-16

File Type: pdf | Size: 613 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

Release Date: 2015-12-09

File Type: pdf | Size: 380 KB

140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告：《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告：《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告：《如何為我們的將來投資一千億》•第四份報告：《如何建立世界級醫療體系》•第五份報告：《幸福繫萬家，活力聚香江：香港人口未來二十年的機與危》3 可在以下網址下 ...

Release Date: 2014-05-15

File Type: pdf | Size: 5 MB

Module C Business Assurance Flashcards Fourth Edition

Qualification Programme Module C: Business Assurance F O U RT H E D I T I O N Qualification Programme Module C Business Assurance Flashcards First edition 2010, Fourth Edition 2013 ISBN 9781 4453 6971 ...

Release Date: 2013-09-02

File Type: pdf | Size: 693 KB

Module A Financial Reporting Flashcards Fourth Edition

Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

Release Date: 2013-09-02

File Type: pdf | Size: 674 KB

Dec 12 Module B student notes_WS1

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Release Date: 2012-11-07

File Type: pdf | Size: 972 KB

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2012-10-15

File Type: pdf | Size: 352 KB

21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2011-08-08

File Type: pdf | Size: 689 KB

ED_CF

May 2008 EXPOSURE DRAFT OF An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision- ...

Release Date: 2008-06-02

File Type: pdf | Size: 638 KB

ED-CF

Release Date: 2008-06-02

File Type: pdf | Size: 638 KB

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

Release Date: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

Release Date: 2008-05-29

File Type: pdf | Size: 581 KB

GST_Final_FSTB

Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

Release Date: 2007-04-16

File Type: pdf | Size: 771 KB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

Release Date: 2004-06-14

File Type: pdf | Size: 241 KB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...