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update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
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ed_ifrs8
Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...
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i2c_edab6
16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...
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ss-ifrs-for-sme
1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...
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ss-ifrs-for-sme-v2
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
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ss-ifrs-for-sme-v1
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
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Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
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Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
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Report_RRM
Report on the Review of Registration Matters By the Registration and Practising Committee 2006 Hong Kong Institute of Certified Public Accountants CONTENTS Page 1. Introduction 1 – 2 2. Registration ...
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020923standard
By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...
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Module A (Dec 12) Workshop 2
Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...
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ed_lback
IFRS Standards Exposure Draft ED/2020/4 November 2020 Comments to be received by 29 March 2021 Lease Liability in a Sale and Leaseback Proposed amendment to IFRS 16Exposure Draft Lease Liability in a ...
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hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
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ab3
AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...
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update043
Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...
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DNA of a CFO Asia_web
DNA OF A CFO The makings of a finance leader in Asia hays.cn hays.co.jp hays.com.sg hays.com.my hays.com.hk 2 THE DNA OF A CFO CONTENTS INTRODUCTION 3 FINDINGS OVERVIEW 4 SURVEY RESULTS: . Backgro ...
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ED-improve-IFRS-rd
Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...
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570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
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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 ...
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bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
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bs2002
.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...
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hksrs4410_rev
Compilation Engagements Hong Kong Standard on Related Services 4410 (Revised) HKSRS 4410 (Revised) Revised July 2012 Effective for compilation engagement reports dated on or after 1 July 2013 COMPILAT ...
![Update 246](/images/search_icon_pdf.gif)
Update 246
i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...
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ed_nssb
IFRS Foundation Exposure Draft April 2021 Comments to be received by 29 July 2021 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standa ...
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hkas28_2011
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...
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441022
Compilation Engagements Hong Kong Standard on Related Services 4410 (Revised) HKSRS 4410 (Revised) Revised July 2012, January 2019, September 2019, July 2020, December 2021, May 2022, March 2023, Janu ...
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440022
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...