![ED-IFRS-1](/images/search_icon_pdf.gif)
ED-IFRS-1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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techwatch65
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 Spotli ...
![ED_IAS_39](/images/search_icon_pdf.gif)
ED_IAS_39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
![ED-IAS39](/images/search_icon_pdf.gif)
ED-IAS39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
![Diploma in Insolvency 2011-2012 flyer (FINAL)](/images/search_icon_pdf.gif)
Diploma in Insolvency 2011-2012 flyer (FINAL)
Diploma in Insolvency 2011-2012 flyer (FINAL) Diploma in Insolvency 2011/2012 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different ...
![Module A (Jun 2017)_Answer](/images/search_icon_pdf.gif)
Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
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Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
![Disciplinary Proceedings in progress as at 5 Nov 2018](/images/search_icon_pdf.gif)
Disciplinary Proceedings in progress as at 5 Nov 2018
2 Disciplinary proceedings in progress as at 5 November 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing1 15 April ...
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FE (Jun 15) Paper I_Question
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Module A (Dec 16)_Answer
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FE (Jun 15) Paper I_Question_v2
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![Dec](/images/search_icon_pdf.gif)
Dec
2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...
![248](/images/search_icon_pdf.gif)
248
1 Minutes of the 248th meeting of the Financial Reporting Standards Committee held on Tuesday, 26 February 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
![ms130320](/images/search_icon_pdf.gif)
ms130320
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 13 March 2020 Attendance HKICPA representatives Ernest Lee, Chairman, Financial Reporting Standards Committee (FRS ...
![1278F_DC Order_Redacted](/images/search_icon_pdf.gif)
1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
![Module 1](/images/search_icon_pdf.gif)
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
![Module 1](/images/search_icon_pdf.gif)
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
![adm_as12](/images/search_icon_pdf.gif)
adm_as12
Amendments to HKAS 12 Issued July 2023 Entities are required to apply the temporary exception to the requirements in HKAS 12 to account for deferred taxes related to Pillar Two income taxes immediatel ...
![update214](/images/search_icon_pdf.gif)
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 ...
![ed_1510](/images/search_icon_pdf.gif)
ed_1510
Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...
![edlevy](/images/search_icon_pdf.gif)
edlevy
May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...
![techwatch109](/images/search_icon_pdf.gif)
techwatch109
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 ...
![techwatch109_pdf](/images/search_icon_pdf.gif)
techwatch109
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 ...
![techwatch97_pdf](/images/search_icon_pdf.gif)
techwatch97
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 ...
![techwatch97](/images/search_icon_pdf.gif)
techwatch97
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-IFRS1nIAS27](/images/search_icon_pdf.gif)
ED-IFRS1nIAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
![IASB_ED_IFRS1_IAS27](/images/search_icon_pdf.gif)
IASB_ED_IFRS1_IAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
![techwatch43](/images/search_icon_pdf.gif)
techwatch43
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...