update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

sub_15pir

Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 October 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

Important Notes for Qualification Programme Examinations (June 2022 Session)

You don't have access right to view the details. Please login.

eqs_manual

HKICPA Questionnaire System User Manual Prepared by Quality Assurance Department May 2018 1 Table of Contents Login – Step 1 Access Questionnaire webpage……....…………….………………….Page 2 Download User Manu ...

booking-form

Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...

wac62016

Workshops for Listing of a Company on Hong Kong Stock Exchange (“HKEx”) The workshops aim to assist participants to understand the key aspects for listing of a Company on HKEx through two Parts with s ...

f160407

New impairment model under IFRS/HKFRS 9: Implementation issues Date & Time 7 April 2016 12:30 p.m. – 2:00 p.m (Light refreshment starts at 12:00 p.m.) Venue Hong Kong Institute of CPAs, 27/F., Wu ...

226

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 December 2015 at 8:30 a.m. in the Rooms 3-4 of the Hong Kong Institute of Certified Public Accountants, 2 ...

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue151215o

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

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. ...

PCRC_201406

Revision Course for Candidates taking the Practising Certificate (“PC”) Examination on Law paper June 2014 Session The Institute will offer the following 36-hour revision course for candidates sitting ...

140115

Financial services fraud investigation About the topic The seminar will look at fraud investigation for the financial services industry. Topics include: • Differences in the risk characterization betw ...

steve-ong of HKEx

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) From: Steve Ong [mailto:SteveOn ...

WAS_IC

Internal Controls System and Corporate Governance Compliance for Hong Kong Listed Company The Corporate Governance Code on Appendix 14 of the Main Board Listing Rules and Appendix 15 of the Growth Ent ...

peq2

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

ff120112

Computer Forensics Series #2 : Forensic Data Analytics About the topic At this second session of the "Computer Forensics Series" of seminars, the speakers, Jack Jia at Ernst & Young and ...

s111027s

HKFRS 9 and HKAS 39 on Financial Instruments Programme Code: S111027S Financial Instruments standard, HKAS 39 is often viewed as one of the most complicated standards. HKFRS 9, issued in November 2009 ...

draftQA1

IFRS for SMEs General, Issue 1 Application of the IFRS for SMEs for fi nancial periods ending before the IFRS for SMEs was issued September 2011Es G he SM pplic era Es Iss a ndi Draft Q&A Response ...

Exposure Draft 2011

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 22 December 2011 Invitation to Comment on IASB Exposure Draft of Transition Guidance (Propo ...

100315

Corporate Finance Interest Group (CFIG) lunch seminar – Privatisation and Takeover Issues About the topic At this seminar, Ms. Hilda Chiu, partner and head of corporate of Stephenson Harwood, will loo ...

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

rif-091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

FRSCMM-Aug

1 Minutes of the 174th meeting of the Financial Reporting Standards Committee held on Monday, 10 August 2009 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

WS-PRCTaxation_Apr-May2009

This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...

TIG090612

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

TIG080515

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirst served basis with priority given to Institute members. To register: Ø Online reg ...

TIG080515

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirst served basis with priority given to Institute members. To register: Ø Online reg ...

0108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

FRSCMS-Jan

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

rc-form

You may use the mailing label above to return this form together with cheque(s).Deadline: Monday, 21 February 2005 Please read the related article about the functions in the January 2005 edition of “T ...

IAS_COMMENT

Summaryo f commentsr equestedin the FA SC's Invitation to Commen! Paragrapnhu mbersc orrespondto thosea ppearingin the FASC'sI nvitationt o Comment. Aaree Disaaree Comment IAS 1, Presentationo ...

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

BookingformsTermsofusage2019Apr

Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...

Financial reporting issues

References to specific sections of the CO Question B1 – References to specific sections of the CO How should a company refer to the Companies Ordinance in its annual report for a financial year ending ...

Shangri-La 2023 Sep ISL

港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...

Location and opening hours

Address: 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel. No.: 2287-7018 Opening Hours: Monday to Friday 9:00 a.m. – 7:00 p.m. Saturday 9:00 a.m. – 12:00 noon Sunday & Public H ...

edimprov5

May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

AP Book Centre 2021 Singapore - The Fintech Nation

B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

hkas20

Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ms2711

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...

FE (Dec 15) Paper I_Question

You don't have access right to view the details. Please login.

FE (Jun 17) Paper I_Question

You don't have access right to view the details. Please login.

spi

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

ie16

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

Comment Letters

Comment Letters

practice schedule_1711

Basketball Interest Group Practice Schedule (Pre-registration is required) October 2017 Date: 1, 8, 15, 22 & 29 November 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 October 2017 (Thursdays) – TB ...

practice schedule_1708

Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 2, 9, 16, 23 & 30 August 2017 (Wednesdays) – TBC 3, 10, 17, 24 & 31 August 2017 (Thursdays) – TBC ( ...

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

practice schedule_1703

Basketball Interest Group Practice Schedule (Pre-registration is required) March 2017 Date: 1, 8, 15,22 & 29 March 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 March 2017 (Thursdays) – TBC (Note: ...

practice schedule_1702

Basketball Interest Group Practice Schedule (Pre-registration is required) Febraury 2017 Date: 1, 8, 15 & 22 February 2017 (Wednesdays) – TBC 2, 9, 16 & 23 February 2017 (Thursdays) – TBC (Not ...

practice schedule_1611

Basketball Interest Group Practice Schedule (Pre-registration is required) November 2016 Date: 2, 9, 16, 23 & 30 November 2016 (Wednesdays) – TBC 3, 10, 17 & 24 November 2016 (Thursdays) – TBC ...

27-floor-plan

Rooms 5 – 9 can be combined Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center cation 27th Floor, to form an auditorium. cente f ter Wu Chung H ...

BMIG_1507practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 24 July (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 31 July (Fri) 9:00 – 11:00 p ...

BMIG_1508practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 7 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 14 August (Fri) 9:00 – 11:0 ...

TTIG_practice schedule_June11

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...

BMIG_PS_Jul

Badminton Interest Group Practice Schedule 2009 Date Time Quota Venue 10 July (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Western Park Sports Centre (court no. 9 – 12) 24 July (Fri) Venue address: Western ...

Floor_Plan_2019Apr

Rooms 5 – 9 can be combined to form an auditorium. Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center 27th Floor, Wu Chung House, 213 Queen’s R ...

u6315-POL-eposter-v4c

Co-organizers 合辦： Organizer 主辦： Supporting Organization 支持機構： Opportunities and Challenges in Belt-Road projects: Insights of Leaders in the Field 會計專業和企業在一帶一路項目的經驗zAbout CSHK 研究中心簡介y Led by Professor ...

pms-jan-apr

1123_20160309 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT ...

Form S2_School Block Enrolment Form with ETS form sample

香港會計師公會「企會財考試」－學校團體報名表格HKICPA Examination in BAFS －School Block Enrolment Form (只供本會填寫) (For office use only) 請用英文正楷填寫表格。Please print in Block Letters. Ref No. 1. 學校資料School Information 學校名稱Name of Sc ...

workshops05

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

vs-apr-may

955r1_20140224 Hong Kong Institute of CPAs presents this series between April and May 2014. This valuation workshop series will provide participants with an integrated understanding of valuation, with ...

valuation-oct-nov

955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

wbsmw-apr-jun

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

i2c-fvo-finacial-liabilities

13 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be recei ...

hkfrs1revised

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...

HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

Module A 20140422 handouts

You don't have access right to view the details. Please login.

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec-pe12apm1

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

Tax_Bulletin_2005

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心（B型）稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...

2023

Date Subject 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers Comment letters received 26 September 2023 IASB Request for Informati ...

2022

Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...

Comment Letters

Comment Letters

180917_President_Dinner_e-card_pdf

ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...

Programme_ceremony

Mentorship Programme Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road Ea ...

BMIG_1510practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 14 October (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 28 October ...

Comment letters

Comment letters Reporting the Financial Effects of Rate Regulation

Comment letters

Comment letters Reporting the Financial Effects of Rate Regulation

BMIG_1405practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 2 May (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 14 May (Wed) 9:00 – 11:00 p.m. ...

practice schedule_1401

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

practice schedule_1305

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

practice schedule_1202

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

BMIG_practice schedule_May 10

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 14 May (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Hong Kong Park Sports Centre 28 May (Fri) 9:00 – 11:0 ...

ps-april

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 16 April (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Sheung Wan Sports Centre 30 April (Fri) 9:00 – 11:0 ...

BMIG1002

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 12 February (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Shek Tong Tsui Sports Centre 19 February (Fri) 9 ...

BIG0912

Basketball Interest Group Practice Schedule 2009 Date Time Venue 22 December (Tue) 9:00 – 11:00 p.m. Sheung Wan Sports Centre 29 December (Tue) 9:00 – 11:00 p.m. Shek Tong Tsui Sports Centre Venue add ...

2023

Comment letters Comment letters Item Date of Submission Subject -5 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 2023-4 26 Septe ...

2022

Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...

ED-IFRIC-D21

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

IFRIC_D21_Draft_Interpretation

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

Accounting and Financial Reporting

  Institute courses HKFRS 3 Business Combinations   Publications IFRS 3 Business Combinations IFRS: Business Combinations under Common Control Ne ...

Important Dates for Associate and Professional Module Examinations (June 2021 Session)

You don't have access right to view the details. Please login.

Important Dates for Module and Final Examination (December 2019 session)

You don't have access right to view the details. Please login.

Important Dates for Module and Final Examination (June 2019 session)

You don't have access right to view the details. Please login.

Steven Lee_final_Projection

Mr. Steven Lee Founder & CEO The Digital Innovation Blockchain Traceability & Refinancing SolutionThe 1st blockchain business platform in Hong Kong that connects different industries to create ...

ApplicationForm_Dec2015_MPS

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

ApplicationForm_Dec2015_MPS

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Exposure Draft 2015

DateTitle 11 December 2015 Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) with link to Ex ...

ApplicationForm_Jun2015_MESharingForum

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

ApplicationForm_Jun2015_MESharingForum_3 Mar

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

Cir_BP_IFRS2015BLUE

2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...

wpe140922

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

Mem-1307_Issue 3

Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...

apm04

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

wqc03

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

wqc07

Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

apmq3

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

APMq2

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

Informaton Sheet to Candidates on QPLSC_20112

1 The AsiaWorld-Expo as the QP examination centre The Institute’s qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo will ...

Informaton Sheet to Candidates on QPLSC_20112

1 The AsiaWorld-Expo as the QP examination centre The Institute’s qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo will ...

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

pubforsale_coursenotes-aug

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 30 Jul 10 Ho ...

f091219

Financial Reporting Forum -HKFRS 9 Financial Instruments and IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment 1 Date Tuesday, 15 December 2009 Time 7:00 p.m. – 8:30 p.m. Venue ...

I090909-with-EF

More Clean Energy Better Air Quality The September 2009 breakfast gathering for our senior members will be held on 9 September. Past President Peter H. Y. Wong will be our host and Mrs. Betty Yuen, Ma ...

031030

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...

Convergence of Financial Reporting Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...

031030

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...

W090228

Continuing Professional Development (CPD) Programme Leadership for Performance & Retention (re-run) 28 Feb, 14 Mar & 28 Mar 2009 (Sat) (Leadership Series) (Programme Code: ) Speaker : Ms. Ange ...

W090228

Continuing Professional Development (CPD) Programme Leadership for Performance & Retention (re-run) 28 Feb, 14 Mar & 28 Mar 2009 (Sat) (Leadership Series) (Programme Code: ) Speaker : Ms. Ange ...

080112_flyer

Hong Kong Institute of CPAs & Securities Futures Commission Joint Seminar on the Update of PN 820 – The Audit of Licensed Corporations and Associated Entities of Intermediaries Date Saturday, 12 J ...

I2C_IASB_ED9

2 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 9 JOINT ARRANGEMENTS Comments to be received by 14 December 2 ...

I2C-IASB-ED9

2 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 9 JOINT ARRANGEMENTS Comments to be received by 14 December 2 ...

TIG070509

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

TIG070509

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

bpubforsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

Interpretation24_ED

DRAFT INTERPRETATION SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties 1 Contents SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale ...

Gala Dinner 2013_Sponsorship+supplement

GALA DINNER 2013 "Accounting for Hong Kong since 1973 計往開來四十年" Date: Monday, 9 December Venue: Grand Hall, Hong Kong Convention and Exhibition Centre Sponsorship Package for Member Practices ...

sub_imp18

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 15 August 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wha ...

Proxy Form 2021

You don't have access right to view the details. Please login.

20220712272

1 Minutes of the 272nd meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Gary ...

candidate4

You don't have access right to view the details. Please login.

cl6_tad917

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Monday, 24 April 2023 2: ...

update089

i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...

update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

lpa

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version_1

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

fco21

STANDARD SETTING MARCH 2022 Financial reporting considerations for closing out 20211 CONTENTS Foreword 2 Introduction 3 Section I – New and revised HKFRSs mandatorily effective from 4 1 January 2021 S ...

pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

Associate level examination results of the December 2023 Session

You don't have access right to view the details. Please login.

Associate level examination results of the December 2022 Session

You don't have access right to view the details. Please login.

Cert-Acknowledgement-Slip-Jun2018

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2018 Session is now ready for collection with details as follows: Collection Period: 22 ...

IT Support

How to avoid Institute email from being delivered to your Spam/Junk mail Yahoo Gmail Hotmail Best Practices for Attending HKICPA Virtual Meetings Best Practices for attending HKICPA Virtual Meetings M ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Cert-Acknowledgement-Slip-dec2017

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2017 Session is now ready for collection with details as follows: Collection Period ...

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 20, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...

Cert-Acknowledgement-Slip-Jun2017

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2017 Session is now ready for collection with details as follows: Collection Period: 13 ...

Cert-Acknowledgement-Slip-Dec2016

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2016 Session is now ready for collection with details as follows: Collection Period ...

Web_i-Runners_2017

i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA membe ...

Web_i-Runners_20160713

i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Complimentary VIP Member membership except discounted items with ye ...

Web_TWGH_160427

Tung Wah Group of Hospitals is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registere ...

Cert-Acknowledgement-Slip-Dec2015

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2015 Session is now ready for collection with details as follows: Collection Period ...

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

Cert-Acknowledgement-Slip-Jun2015

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2015 Session is now ready for collection with details as follows: Collection Period: 19 ...

lec150912v

Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

practice schedule_1507

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

Cert-Acknowledgement-Slip-Dec2014

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2014 Session is now ready for collection with details as follows: Collection Period ...

lec150418v

Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...

practice schedule_1504

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

lec150305v

Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...

Cert-Acknowledgement-Slip

Qualification Program (QP) Graduation Certificate Collection Notice Your QP Graduation Certificate for the QP June 2014 Session is now ready for collection with details as follow: Collection Period: 2 ...

lec131207v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...

BMIG_1406practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 6 June (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 11 June (Wed) 8:00 – 10:00 p. ...

lec140515v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...

lec130615v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...