Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...
i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
The Rational Planning Model is one of the approaches in formulating the business strategy to achieve and / or maintain a company’s competitive advantage. It provides a clear direction and allows the m ...
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
