ED-Derecognition
Exposure Draft ED/2009/3 March 2009 Derecognition Proposed amendments to IAS 39 and IFRS 7 Comments to be received by 31 July 2009Exposure Draft DERECOGNITION (proposed amendments to IAS 39 and IFRS 7 ...
ed_expert
International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...
Butterfield_reciprocalclubs
Reciprocal Privileges 聯網會所優惠AUSTRALIA 澳洲The American Club, Sydney Level 15, 131 Macquarie Street Tel: (61-2) 9241 2015 Sydney NSW 2000 Fax: (61-2) 9251 4658 Australia Web: www.amclub.com.au The Wester ...
ed-valuation-uncertainty
INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...
techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch85
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
audit_partner_rotation
To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IFAC EXPOSURE DRAFT OF ETHICS CODE REVISION ON AUDIT PARTNER ROTATION The International Federation of Accountants (IFAC) has issu ...
techwatch96
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch96
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
GPLTB_2014_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會非常榮幸能與廣東省地方稅務局(“省地稅”)於2014 年12 月19 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束 ...
GPLTB_2014_SC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会非常荣幸能与广东省地方税务局(“省地税”)于2014 年12 月19 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省地税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束 ...
hk(ifric)-int 16
Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...
framework-consultation
1 Draft Proposed Framework for Independent Regulation of Listed Company Auditors A. Broad Principles for the reform 1. Key principles -Hong Kong’s auditor oversight regime should be benchmarked agains ...
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 ...
ED-BasisConclusion
Basis for Conclusions Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Basis for Conclusions on Exposure Draft FINA ...
ED-ReqInfo
IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-FSP
International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...
Invitation to comment
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
rt_issa5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
rt_issa5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
ED-IASB-ED8
January 2006 ED8 EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 International Accounting Standards BoardExposure Draft ED 8 OPERATING SEGMENTS Comments to be received by ...
ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
acc_ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED05-i2c
1 8 August 2003 To: HKSA members Finance Directors of listed companies Commissioner of Insurance Hong Kong Federation of Insurers All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD ...
code_of_ehtics
Society News 12 THE HONG KONG ACCOUNTANT NOVEMBER 2002 An Exposure Draft (ED) of the proposed HKSA Code of Ethics (Hong Kong Code) has been released for consultation until 15 December 2002. The ED is ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
rt_issa5r
Response Template forEXPOSURE DRAFT OF Proposed ISSA 5000, General Requirements for Sustainability Assurance EngagementsGuide for RespondentsComments are requested by December 1, 2023. Note that reque ...
ed-ISA_230_540_560_580_610_720_ED
5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...
ED2
Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...
DC order_ D-15-1100H_11 Jul 2017_edited
IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...
chaoda
t ".f"" '.;.i..-J.:.!I.'i j!;.,U RiGA 2062J UL \ 2 /\\1\0:3 8 Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 Queensway Hong Ko ...
ed-leases-basis
August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...
02-imp-ed
Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...
sub_5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
ED-D23
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D23 Distributions of Non-cash Assets to Owners Comments to be received by 25 April 2008IFRIC Draft Interpre ...
ef-el110729
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
ED-ED9-IASB
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
update076
Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...
Board diversity research
The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...
msrd
1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...
techwatch99
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch99
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
ED-FairValueMeasurement
Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...
ed-aip
August 2010 IFRS Foundation Comments to be received by 30 November 2010 The annual improvements process: Proposals to amend the Due Process Handbook for the IASBIFRS Foundation Consultation Document C ...
ed_isqm1
Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...
ed_novation
Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...
Kingsway_form
Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...
TFEC AEOI reportable jurisdictions subm_170511
By Email (bc_03_16@legco.gov.hk) & By Hand 11 May 2017 Our Ref.: C/TXG, M111313 The Hon Kenneth Leung Chairman Bills Committee on the Inland Revenue (Amendment) (No.3) Bill 2017 Legislative Counci ...
sub_auditclient
Our Ref.: C/EC 10 May 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Inter ...
sub_cpartcoe
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 15 April 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th ...
powerpoint
Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...
Anonymous
1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...
islamic-bond
15 June 2012 By email (sukuk_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXG, M83786 Miss Salina Yan, JP Deputy Secretary for Financial Services and the Treasury (Financial Services) 1 Financial ...
090918
By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...
IESBA-COE-Submission
By e-mail 17 October 2008 Our Ref.: C/EC International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. For ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
Submission_IFRIC_D21
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
IESBA_Strategic_Review
Our Ref.: C/EC By Email dorothyofori@ifac.org and By Fax (0062 1 212 286 9570) 2 May 2007 Ms. Jan Munro Senior Technical Manager, IESBA International Federation of Accountants 545 Fifth Avenue 14th Fl ...
Submission_cframework
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 Ms. Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Unite ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
securitiesandfuturesbill
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
391ma
1 Minutes of the 391st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 20 April 2021 at 8:30 a.m. Board Room of the Hong ...
iasb-ed1
-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...
KPMG 6-Sep-02_1
852 28452588 j(Jij4iJ 8th Floor, Prince's Building '0 Chater Road Central, Hong Kong Telephone (852) 2522 6022 Fax (852) 2845 2588 POBox 50 General Post Office Hong Kong To Organisation Elsa H ...
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 ...
ED-DPLeasesPreliminaryViews
Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...
ED-IAS37nIAS19
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 ...
preface
October 2004 Exposure Draft Response Due Date 31 December 2004 Proposed Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services 2 CONTENTS Page Invitation to Commen ...
preface
October 2004 Exposure Draft Response Due Date 31 December 2004 Proposed Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services 2 CONTENTS Page Invitation to Commen ...
030310
1 3 March 2010 By email (hklrc@hkreform.gov.hk) and by post Our Ref.: C/PLRWG, M69012 The Secretary The Class Actions Sub-committee The Law Reform Commission 20th Floor Harcourt House 39 Gloucester Ro ...
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 ...
update097
i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...
invitation_to_comment
-1 -To: HKSA members All other interested parties INVITATION TO COMMENT (1) IAASB's EXPOSURE DRAFT OF ASSURANCE ENGAGEMENTS • PROPOSED INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS • PROPOSED ...
invitation_to_comment
-1 -To: HKSA members All other interested parties INVITATION TO COMMENT (1) IAASB's EXPOSURE DRAFT OF ASSURANCE ENGAGEMENTS • PROPOSED INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS • PROPOSED ...
RIF_CWUMPO_Bill_submission_151126
By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...
LN-orderform_111223
Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
scrutineer
7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...
I2C-SME-ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...