Financial Statements

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Financial Statements

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rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

ED-IFRS03

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

AGM booklet 2023

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ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

...

P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

150211

Bankruptcy of former high net worth individuals -issues and challenges About the topic At this seminar, John Lees, Managing Director, JLA Asia and Richard Hudson, Partner, Deacons, will speak about le ...

pr-offsetting

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

c_appendix_a

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

acc-0110

accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...

SS-HKFRS1andHKAS27_Rev

Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Control ...

Submission_ias32ias1

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 26 October 2006 IAS 32 and IAS 1 Amendments International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear ...

Actuarial_Society30Apr04

1 30 April 2004 Our Ref: HKSA/Exposure Draft By e-mail (commentletters@hksa.org.hk) and fax (2865-6776) Mr Simon Riley Technical Director (Financial Reporting) Hong Kong Society of Accountants 4th flo ...

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

ETS_Module B

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MPS_D_PartI

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 ...

Mod_A_Part_II_Jun2017

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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

MPS_D_PartI

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glossaryfr

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 ...

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

28_11_2013_ModuleA_Case

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20130513_module_a_case

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811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

FE (Jun 15) Paper I_Answer

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2011 Update to JD_e

1 2011 Update to Joint Declaration (10 April 2012) As reported in the last update dated 7 December 2010 http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/mainland-sta ...

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

I2C_IFRIC_D22

6 August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETAT ...

I2C-IFRIC-D22

6 August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETAT ...

Invitation to comment

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

Ren_FB Weekday Buffet 2024 Jul

RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 ROAD, WANCHAI, KONGHARBOUR VIEW HOTEL HONG KONG 1 ...

2024

Publications Publications Item Date of Issue Category Subject -15 November Ethics A Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics 2024-14 25 October 2024 A ...

hkas26

Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...

sme-frf&sme-frs

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...

sme-frf&sme-frs

sme-frf&sme-frs SME-FRF & SME-FRSIssued August 2005 Effective for a Qualifying Entity’s financial statements that cover a period beginning on or after 1 January 2005Small and Medium-sized Enti ...

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

DP_Cframework

July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...

DP-Cframework

July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

DP-Measurement-ConVer

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

20121016_ModuleD_PartI

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ED-Disclosure-Initiative-Amdments-IAS-7-December-2014

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...