iasb-fi
-1 -By air-mail and e-mail Our. Ref.: C/FASC 23 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Amendme ...
fco21
STANDARD SETTING MARCH 2022 Financial reporting considerations for closing out 20211 CONTENTS Foreword 2 Introduction 3 Section I – New and revised HKFRSs mandatorily effective from 4 1 January 2021 S ...
rf1523
Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...
hkfrs-int13
Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...
AG5Feedback
Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...
AG5Feedbackold
Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...
Ref_Best Written Report
Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...
DC Order 988F_ 12 Sep 2016
, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...
ETS_Module_A
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_A
You don't have access right to view the details. Please login.
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
20141118_ETS_A_S4
You don't have access right to view the details. Please login.
SSG_201314_2ndrunnerup
Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...
Module B Dec 2014
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 ...
Module B WS2 - Jun 2013_v3
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethi ...
Module B WS2 - Jun 2013_v2
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Ethics ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
ed-annual-improvement
June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
Case question 2008
Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...
ED-D14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
ifric-d14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
ssap21
SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...
011029
-1 -BY E-MAIL AND BY POST (consultation@fb.gov.hk) Our Ref.: C/TXP(47), M6916 29 October 2001 Advisory Committee on New Broad-based Taxes 4th Floor, Main Wing Central Government Offices Lower Albert R ...
taxsystem
-1 -BY E-MAIL AND BY POST (consultation@fb.gov.hk) Our Ref.: C/TXP(47), M6916 29 October 2001 Advisory Committee on New Broad-based Taxes 4th Floor, Main Wing Central Government Offices Lower Albert R ...
taxsystem
-1 -BY E-MAIL AND BY POST (consultation@fb.gov.hk) Our Ref.: C/TXP(47), M6916 29 October 2001 Advisory Committee on New Broad-based Taxes 4th Floor, Main Wing Central Government Offices Lower Albert R ...
p4_2711
1 Accounting for different types of premium repayment transactions that do not meet the investment component definition This paper presents premium repayment transactions that do not meet the definiti ...
Best written proposal in 2021 HK Undergraduate
Zodiac Fashion Company Upholding style with a touch of modernity Table of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of Content ...
hksir400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
overview-2016
www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
273400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
nas0124
Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...
20141007_MPS_A_S1
You don't have access right to view the details. Please login.
Module A Student Notes (All)a
Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...
E&Y 30-Aug-02
E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...
improve1113
Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2018-2020 Annual Improvements to HKFRSs Issued June 2020 ANNUAL IMPROVEMENTS TO HKFRSs 2018–2020 Copyright 2 COPYRIGHT Copyright ...
hksa320cfd
Materiality in Planning and Performing an Audit Hong Kong Standard on Auditing 320 HKSA 320 Issued June 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or ...
update103
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
FE Dec 18 Paper IQuestion
You don't have access right to view the details. Please login.
Module A Dec 18Question
You don't have access right to view the details. Please login.
D-16-1225P_DC order_edited
BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...
MPS_Module A_Part 1_Upload_2
You don't have access right to view the details. Please login.
Business Report Writing_Mabel Chan 2014-2015
1 Dr. Mable Chan Lecturer Department of English The Hong Kong Polytechnic University Business Report Writing Skill 2 Which of the following are required to join/win this competition? a.Ability of cond ...
techwatch148
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch148
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Module B 20140513 handouts
You don't have access right to view the details. Please login.
snap_ic
Exposure Draft June 2013 Snapshot: Insurance Contracts This Snapshot is a brief introduction to the Exposure Draft Insurance Contracts, published in June 2013. It provides an overview of the main prop ...
Module C_Feb 10_Answer
Module C (February 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 ABC & Co (“ABC”) is required to comply with the Code of Ethics for Professional Accountants (“th ...
techwatch62
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-ED9-IASB-bc
September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
Ipsas1-5
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...
Module A (Dec 12)_Questions(revised)
Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
Module C (Jun 13)_Answer
Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...
FE (Dec 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Jun 15) Paper I_Question
You don't have access right to view the details. Please login.
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
FE (Jun 17) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Question
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 18) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Jun 15) Paper I_Question_v2
You don't have access right to view the details. Please login.
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
2020 Case Competition_v12_Clean HK Undergraduate Final
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
2020 Case Competition_v12_Clean HK Sub-degree Final
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
update236
i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...
DC order_1182F_Redacted
IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
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 ...
Case question 2022 HK Subdegree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...
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 ...
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 ...
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 ...
BCC Programme Booklet 2023
Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-23 from the finalist teams Acknowledgement 24Hong Kong Institute of CPAs -All copyright reserved 1 ...
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 ...
hksa32016
Materiality in Planning and Performing an Audit Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...
HKICPA Eng Annual Report 2023
You don't have access right to view the details. Please login.
HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
Module B 6th Edition Learning Pack_Part 1
You don't have access right to view the details. Please login.
LPMD_6thEdition
You don't have access right to view the details. Please login.
update060
Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
ED2_Basic
Basis for Conclusions on Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF ...
annual_report_2019_eng
ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...
Module B student notes ws 1 (June 2012)_v
Module B student notes ws 1 (June 2012)_v Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...
Module B student notes ws 1 (June 2012)_v2
Module B student notes ws 1 (June 2012)_v2 Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introductio ...
pn870ref
PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...
Module D 6th Edition Learning Pack_Part 2
You don't have access right to view the details. Please login.
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
20130416_module_b_part1
You don't have access right to view the details. Please login.
featuredbooks-sep
1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON ...
ED-improve-IFRS-rd
Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...
condoc-e
A Broader-Based Tax System for Hong Kong? Consultation Document Advisory Committee on New Broad-based Taxes August 2001 Contents Page Advisory Committee on New Broad-based Taxes 1 Hallmarks of a Good ...
Module A (Dec 12) Workshop 1
Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...