2023
webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...
hkas32hkfrs7
Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...
Module D _Jun14_Question
Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...
OLD_hk-int520
HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...
311n5int
HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...
Infiniti Special Offer Proposal
Infiniti Hong Kong is launching a special offer programme exclusively for Members of The Hong Kong Institute of Certified Public Accountants (HKICPA). This programme offers a great chance for esteemed ...
calendar
December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...
calendar
December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...
calendar
Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...
calendar
JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...
calendar
December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...
calendar
May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
ed_1214improve
Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...
BRIGE_practice schedule_July 10
Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...
Comment Letters
Comment Letters IASB Exposure Draft on Fair Value Measurement
Comment Letters
Comment Letters IASB Exposure Draft on Fair Value Measurement
FE June 2016 Paper I Panelists Report_Final
You don't have access right to view the details. Please login.
Module D (Dec 11)_Question
Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
FE (Jun 2015)_Paper II_Panelists Report_Final
You don't have access right to view the details. Please login.
FE June 2016 Paper I Panelists' Report_Final
You don't have access right to view the details. Please login.
Panelists Report_Module C (Dec 15)_Final
You don't have access right to view the details. Please login.
FE (Jun 2015)_Paper II_Panelists Report_Final_20151007
You don't have access right to view the details. Please login.
Panelists Report_Module C (Dec 15)_Final_1
You don't have access right to view the details. Please login.
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
calendar
AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...
Financial Reporting - commonly asked technical questions
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...