ed-deferred-tax
September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
i2c-iesba-2010-2012
8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
hksir300
Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...
ssap36
SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...
agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
0417
友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...
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 ...
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IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...
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Amendments to HKAS 1 Issued December 2022 Effective for annual periods beginning on or after 1 January 2024 Non-current Liabilities with Covenants Amendments to HKAS 1 NON-CURRENT LIABILITIES WITH COV ...
sub_suv
AY-2. Are you responding as an individual, or on behalf of an organisation? Organisation AY-10. Would you like to include any additional introductory information? No Question 1—Strategic direction and ...
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1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
hksa26015
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021 Communication with Those Charged with Governance Hong Kong ...
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HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
01_11
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
hksa26015
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021 Communication with Those Charged with Governance Hong Kong ...
11sa26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022* Communication with Those Charged with Governance ...
SCPD19103101_190904145501
Industry Update Relating to Licensed Corporations Date Event code: SCPD19103101 31 October 2019 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen ...
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Guidelines 1.101A Revised December 2018 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules 1 Date: Revised December 2018 GUID ...
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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 ...
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1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...
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Exposure Draft ED/2016/1 June 2016 Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Comments to be received by 31 October 2016Definition ...
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International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code WSHP18121001 Language Cantonese with English terminology Event name Workshop for audit staff and senior CPD hours 14.0 Level 2 - Intermediate Contact ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR18121501 Language Cantonese Event name Golf Day at Phoenix Hill Golf Club Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19061502 Language Cantonese Event name Golf Day at Kau Sai Chau Public Golf Course Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19072001 Language Cantonese Event name Golf Day at Kau Sai Chau Public Golf Course Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19082403 Language Cantonese Event name Golf Day at Kau Sai Chau Public Golf Course Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19092802 Language Cantonese Event name Golf Day at Kau Sai Chau Public Golf Course Contact Mr. Stanley Wong (Deputy convenor, Golf Interest Group) ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19103101 Language Cantonese with English terminology Event name Industry Update Relating to Licensed Corporations CPD hours 1.5 Level 2 - Intermed ...
ed_s2
ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Workshop The Photography IG has organized a two-day workshop with lecture and field trip to Mai Po for members to learn the basics of capturing creatures ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Astrophotography Programme A 4-session astrophotography programme will be held in June and July for members who are interested in taking astrophotography using digita ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Astrophotography Programme A 4-session astrophotography programme will be held in June and July for members who are interested in taking astrophotography using digita ...
Standalone flyer (RMCG 2019) v
1 Risk Management and Corporate Governance Module This module from the Financial Controllership Programme (FCP) explores the practical issues of corporate governance and risk management in a company. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Tennis Fun Day cum Mini Tournament Tennis is a great activity that keep you in shape no matter what your age is. It keeps your cardiovascular and muscular system in g ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...
RIF event (4
Cross-border debt recovery in insolvency cases About the topic Recovering debts from Mainland debtors in insolvency cases involving cross-border elements can be a major challenge for insolvency practi ...
WSHP18111204a_181101173814
Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...
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Page 1 of 3 The Hong Kong Open-ended Fund Companies (OFCs) regime came into effect on 30 July 2018. It enables investment funds to be established in corporate form, in addition to the unit trust form, ...
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Page 1 of 3 The Hong Kong Open-ended Fund Companies (OFCs) regime came into effect on 30 July 2018. It enables investment funds to be established in corporate form, in addition to the unit trust form, ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Practical Bank ...
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Form R-7 (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INST ...
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i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
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HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017 January 2019, September 2019, July 2020, January 2021 December 2021, May 2022, January 2024, June 2024* Communication with Those ...
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Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...
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1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...
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IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...
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「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...
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1 Dear editors and reporters: HKICPA 2014 annual report picks up international awards (HONG KONG, 23 April 2015) – The Hong Kong Institute of CPAs' 2014 annual report has recently claimed two inte ...
tls14
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
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1 By email (response@hkex.com.hk) and by post 9 October 2012 Our Ref.: C/CFC, M85418 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance ...
aplus-e-20110801
1 A Plus media alert Dear editors and reporters: Ocean Park's revival A Plus explores how the Hong Kong icon made a comeback. Other features look at the nitty gritty behind the scandals of oversea ...
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Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...
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SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
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Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...
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August 2015 media alert (Eng) 1 A Plus media alert Dear editors and reporters: Corporate Japan's true colours The August issue studies Toshiba's misleading financial reporting, a CPA who feeds ...
candidate9-cm
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620222
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
ED_I2C_ISA_210_710
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18121301 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19010801 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110601 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18121901 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110301 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18122201 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110103 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19032701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19040901 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19040401 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19033001 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19051501 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19051601 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19051801 Language Cantonese Event name Singing Technique Intermediate Class - C Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19052101 Language Cantonese Event name Singing Technique Elementary Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19062701 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19062901 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19062601 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19070201 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19080801 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19081001 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19081401 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19082001 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19092801 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...