Comment Letters
Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments
Comment Letters
Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments
pr95
1 HKAB’s comments on IASB Post-implementation Review of IFRS 9 -Classification and Measurement IASB Questions HKAB Comments Question 1—Classification and measurement Do the classification and measurem ...
20141104_ETS_A_S3
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wpeq3
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 ...
Examples of Match Points and International Match Points Scoring Methods (2)
Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...
update114
i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...
snap_fi23
Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...
CL4pir9
1 Consultation on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Seq. Request for Information /Question HKAB Comments 1. Impairment Do the impairment requirements in IF ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
update120
i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
BMIG_1810
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 3 Octobe ...
BMIG_1809
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...
BMIG_1809_1
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 5 Septem ...
BMIG_1712
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...
BMIG_1607practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...
BMIG_1606practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 1 June (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 15 June (Wed) ...
BMIG_1605practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...
BMIG_1604practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 April (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 April (Wed ...
BMIG_1602practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 3 February (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 Februar ...
BMIG_1601practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 January (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 13 January ...
BMIG_1512practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 December (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Decembe ...
BMIG_1511practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 November (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Novembe ...
Orientation-Session-Reply-Slip-old
Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...
update115
Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...
SMPC150918
公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五),合辦南沙訪問團,藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流,拓展兩地合作商機,另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定) 早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況,10項創 ...
SMPC150918
公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五),合辦南沙訪問團,藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流,拓展兩地合作商機,另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定) 早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況,10項創 ...
revision_courses
Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
CL5pir9
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Fri ...
pr-hedge-accounting
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
c_additionalinformation_1
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
c_additionalinformation
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
apm
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
aug_sep
Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary I (Tuesday) Foxtrot – Elementary I (Thursday) 1. 10 August 2010 19 August 2010 2. 17 August 2010 26 August 2010 3. 24 August 2010 2 ...
090919
Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...
sub_ifrs9
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
qp-enrol-form-mar
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
af-final-exam
HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...
aml_2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml_2011_old
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...
aml2011
What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...
100304
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...