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9

Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...

hkfrs-9

HKFRS 9 Financial Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summ ...

Part 9

Questions and Answers relating to consolidated and company level financial statements prepared under Part 9 of the the new Companies Ordinance (Cap. 622) These Questions and Answers ("Q&As&qu ...

Module 9

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HKFRS 9 Financial Instruments

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hkfrs-9-dec

HKFRS 9 HKFRS 9 Financial Instruments Financial Instruments Financial Instruments Financial Instruments – Financial Financial Liabilities Liabilities HKICPA Standard Setting Department Staff Summary H ...

tue-tts-9-10

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

HKFRS 9 Financial Instruments

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ws-bfs-9-11

Hong Kong Institute of CPAs presents this business finance series between September 2011 and November 2011. This series of workshops is designed to provide a comprehensive understanding of various typ ...

Update No. 9

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Awardee list - Round 9

Awardee list - Round 9 Awardees of the Specialist Designation in Insolvency Application round 9 (effective 1 July 2015) 1. LI Chung Nga 2. NG Kwok Wai, Eric

Module 9 – Principles of Taxation

This module provides students with an overview of the Hong Kong tax system and the ability to advise on simple tax matters and prepare straightforward tax calculations. Syllabus area Weight (%) Demons ...

Comic 9 “雪神預算案”

Spender Boy and Curious Girl were facing a long cold winter. With the blessing of the God of Snow, will they tackle the challenge? Comic 9 “雪神預算案” (The God of Snow’s budget) focusing on the “Budgetin ...

Mentorship Programme - Ceremony (9 April 2016)

Mentorship Programme - Ceremony (9 April 2016)

Field Visit to Dongguan (8-9 June 2023)

8-9 June Dongguan Visit

Disciplinary Proceedings in progress as at 9 October 2017

Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and Measurement of Financial Instruments

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京港兩地中小會計師事務所聯盟會議 (27/9/2017)

27/9/2017

Managing Your Cross-border Tax Risk (HKGCC Seminar 9 Mar 2023)

Managing Your Cross-border Tax Risk (HKGCC Seminar 9 Mar 2023)

Merry Monday - A taste of Spanish ham on 9 October 2017

Mentorship Programme - Training session for mentors and mentees (9 April 2016)

Mentorship Programme - Training session for mentors and mentees (9 April 2016)

Government Budget 2020-21: Will fiscal gifts ease Hong Kong's suffering? (HKGCC Webinar 9 Mar 2020)

Government Budget 2020-21: Will fiscal gifts ease Hong Kong's suffering? (HKGCC Webinar 9 Mar 2020)

GBA Industry Focus Series: Financial Services Development and Opportunities (HKGCC Webinar on 9 Sep 21)

GBA Industry Focus Series: Financial Services Development and Opportunities (HKGCC Webinar on 9 Sep 21)

知創企業家聚滙：透視大灣區 (HKPC Seminar 9 Nov 2021)

知創企業家聚滙：透視大灣區 (HKPC Seminar 9 Nov 2021)

2021 China’s Economic Outlook, Focus on the 14th Five-Year Plan (HKGCC webinar on 9 Dec 2020)

2021 China’s Economic Outlook, Focus on the 14th Five-Year Plan (HKGCC webinar on 9 Dec 2020)

Hong Kong's Unique Role in Enhancing Financial Connectivity in the Greater Bay Area (HKGCC Webinar 9 Oct 20)

Hong Kong's Unique Role in Enhancing Financial Connectivity in the Greater Bay Area (HKGCC Webinar 9 Oct 20)

中國稅務發票的鑒別與管理 (HKPC Seminar 9 Jan 2020)

中國稅務發票的鑒別與管理 (HKPC Seminar 9 Jan 2020)

MichaelChung_compressed

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HKICPA Bridge Tournament 2015#1_deal

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qp-bd-ws-dec

QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...

qp-ab-ws-dec

KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...

qp-cd-ws-jun

KPMG In-house Workshop of Module C, D (June 2016 intake) Updated as at 15 Mar 2016 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module C Module D Class 1 Class 1 CHK3C2101 CHK3D ...

HKICPA 2014 Bridge Tournament

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ed-ifrs9efdate

August 2011 Exposure Draft ED/2011/3 Comments to be received by 21 October 2011 Mandatory Effective Date of IFRS 9Exposure Draft Mandatory Effective Date of IFRS 9 (proposed amendment to IFRS 9 (Novem ...

qp-bd-ws-jun

KPMG In-house Workshop of Module B & D (Jun 2014 intake) Updated as at 22 Apr 2014 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module B Module D Class 1 CHK3B3401 Date Venu ...

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

DBIG -120130 (training schedule Feb - Jun)

DBIG -120130 (training schedule Feb - Jun) DBIG Dragon Boat Training & Race Schedule February -June 2012 Date Week From To Venue Remarks 26-Feb-12 Sun 9:00 AM 11:30 AM Sai Kung Training 4-Mar-12 S ...

qp-bd-ws-jun

QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

qp-bd-ws-dec

QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...

update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

qp-bd-ws-dec

KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...

calendar

May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...

DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

calendar

july 2006 Event Calendar 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 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

DBIG -110615 (updated schedule)

DBIG -110615 (updated schedule) DBIG Dragon Boat Training & Race Schedule June – October 2011 Date Week From To Venue Remarks 12-Jun-11 Sun 9:00 AM 11:30 AM Sai Kung Training 15-Jun-11 Wed 7:30 AM ...

calendar

September 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 24 25 26 1 QP event Examination assistance functions Practical training f ...

2013_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

calendar

Event Calendar March 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training f ...

2013_Recruitment leaflet (combined)

2013_Recruitment leaflet (combined) The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. Y ...

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

pamphlet

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June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

DBIG -130218

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...

calendar

June 2007 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 24 25 26 1 QP event Examination assistance functions Practical training functi ...

calendar

October 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 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 QP event Examination assistance functions Practical training ...

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

calendar

june 2008 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 QP event Examination assistance functions Practical training funct ...

calendar

Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...

calendar

January 2007 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 QP event Examination assistance functions Practical training ...

calendar

March 2006 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 Seminar on investment properties, hotel properties and impairm ...

summary_sheet

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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 ...

sept2004

06/2004 Timetable for Professional Programme Workshops SEPTEMBER 2004 INTAKE Important dates for Enrolment in the September 2004 Intake: Enrolment Application Deadline 13 August 2004 Enrolment Result ...

hkfrs9_hedge

HKFRS 9 Financial Instruments – Hedge Accounting HKICPA Standard Setting Department Staff Summary (January 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

ed_ifrs9amend

Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

update042

Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

calendar

April 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 QP event Examination assistance functions Practical training func ...

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 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 SUN Examination Assistance Course for Module A -4th session (6:30 ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 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 SUN Examination Assistance Course for Module A -4th session (6:30 ...

qp-tt-may

Timetable for Workshops May 2010 Intake Important dates for Enrolment in the May 2010 Intake: Enrolment Application Deadline 23 April 2010 Enrolment Result 15 May 2010 * Module Commencing 24 May 2010 ...

hkicpa-qp-tt-feb

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

20101-hk

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

20101-hk

Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...

timetable-Sep09

Timetable for Workshops September 2009 Intake Important dates for Enrolment in the September 2009 Intake: Enrolment Application Deadline 14 August 2009 Enrolment Result 5 September 2009 * Module Comme ...

timetable_May09

Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...

timetable0902

Timetable for Workshops February 2009 Intake Important dates for Enrolment in the February 2009 Intake: Enrolment Application Deadline 2 January 2009 Enrolment Result 24 January 2009 Module Commencing ...

HKICPA_time table

CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...

may2004

02/2004 Timetable for Professional Programme Workshops MAY 2004 INTAKE Important dates for Enrolment in the May 2004 Intake: Extended Enrolment Application Deadline 8 May 2004 Enrolment Result 21 May ...

calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

calendar

November 2006 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 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

rf9

IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...

update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

DBIG -110527_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

pamphlet2004

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sub_1709

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 27 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

note

1 Hong Kong Institute of Certified Public Accountants – Insurance Implementation Support Group (IISG) Note on certain considerations following the debate of the IISG on agenda paper 03 at the meeting ...