techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...
JudgesReport2001
CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...
hkfrs17
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
invitation_to_comment_coe
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IFAC EXPOSURE DRAFT OF PROPOSED REVISIONS TO THE CODE OF ETHICS The International Federation of Accountants (IFAC) has issued an e ...
ED10_ConsolidatedFinancialStatements
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 25 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ed-ifrs1-ifrs7
November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...
2017 Feb Promotion for HKICPA_rv
2017 Feb Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 329116 Bernadotte Haut-Médoc 2007 75CL 155 115 --Red Bordeaux 367864 Male ...
sub_coerev
Our Ref.: C/EC 20 April 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
coe_conflicts
30 March 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Changes to the Co ...
Submission_breachreq
Our Ref.: C/EC Sent electronically through the IFAC Website (www.ifac.org) 20 January 2012 International Ethics Standards Board for Accountants International Federation of Accountants 545 Fifth Avenue ...
sub-ir-bill
6 July 2011 By fax (2121 0420) and by hand Our Ref.: C/TXG, M78134 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislative Council Building 8 Ja ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
ED06-i2c
21 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 6, EXPLORATION FOR AND EVALUATION OF MIN ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
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 ...
iasb-ed5
By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...
ed-hedge-accounting
Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...
sub_IRB
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 20 June 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
Performance statistics_D15_to promotion
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...
invitation_to_comment_fi
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT “REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE AUDITOR OF THE ENTITY” The International Audi ...
invitation_to_comment_fi
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT “REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE AUDITOR OF THE ENTITY” The International Audi ...
quality_control
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...
quality_control
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...
ed-fvo-finacial-liabilities
May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...
hkfrs14
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...
update138
i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
IAS19-i2c
5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS – ACTUARIAL GAINS AND LOSSES, GROUP ...
GPLTB_2014_EN_extracted
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
ED-IAS19
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures Comments to be received by 31 July 2004 International Accounting St ...
extmins
Page 1 of 4 Summary of meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Q ...
update245
1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
i2c_is600full
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
invitation_to_comment1015
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...
invitation_to_comment1015
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...
techwatch86
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 ...
techwatch86
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-IFRS7-Amend
December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...
HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
ED-IFRS6-IFRS1
Exposure Draft of Proposed AMENDMENTS TO IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES AND IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be receive ...