AEAS_GuidanceNotes
1 Guideline 2 The AE/AS or the individuals involved in training have no ethical or professional issues. CODE 1: The AE/AS exhibits professional and ethical practices. Guideline 3 The AE/AS identifies ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
640th_221117
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adm1_2023
Amendments to HKAS 1 Revised August December 2022 Effective for annual periods beginning on or after 1 January 2023 2024* Classification of Liabilities as Current or Non-current Amendments to HKAS 1 * ...
1_500rev_Oct 2019
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...
638th_220921
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643rd_Strategy Day_10 February 2023
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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 ...
651st_16 November 2023
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652nd_5 December 2023
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Paper 1
Paper 1 1 Background The purpose of this paper is to discuss the systematic basis to allocate insurance acquisition cash flows (IACF) and non-distinct investment component (NDIC) between the liability ...
645th_20 April 2023
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Case question_Mainland of China
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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20181210 HKTV Corporate Presentation HKICPA
28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...
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China tax updates from the Institute's meeting with the STA 中國稅務最新資訊-國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...
TF event (10
China tax updates from the Institute's meeting with the STA 中國稅務最新資訊-國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...
update184
i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...
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i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...
update148
i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...
bc_di
Comments to be received by 12 January 2022 Comment deadline changed from 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19 IFRS Stand ...
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Eng Annual Report 2021
TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...
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01_14
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ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...
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CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
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CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
Flyer_final_190830153728
Page 1 of 3 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...
Flyer_final_190923092011
Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: A new era of Hong Kong’s insurance industry Speaker Mr Tony Chan Associate Director, Policy and Development Division Insurance Autho ...
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Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...
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Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...
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MPS_Module A_Part 2
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Financial_Statements
-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...
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IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
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PEF Consultation Paper (Final) v 30-1-18
PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...
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Financial Statements
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ed_expert
International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...
pn870
Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...
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Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
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Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...
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Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...
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MPS_C_PartII
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MPS_C_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETS_Module D_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module D_final
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Module B_Preseen_20182
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Mod_A_Part_II_Jun2017
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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 ...
MPS_Module C_Part 2_Upload
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
Module A_Part 2
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20151008_FE_upload
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pr-0703-ea-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...
20150512_ETSI_C
Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...
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Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...
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March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...
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i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
tls070913
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
20121016_ModuleD_PartI
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aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
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tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
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2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
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Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...
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SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...
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