hl-ssr-report
About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...
update106
i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...
hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
ed_tp
Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...
budget_proposal_08_09
Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
techwatch96
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 ...
techwatch96
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 ...
RIF_CWUMPO_Bill_submission_151126
By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...
ED-staff-CreditRisk
Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
ed_240r
International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...
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 • ...
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 ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
sub_NAShkicpa
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
ETS_Module D
Disclaimer 1 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 pu ...
ETS_Module D
Disclaimer 1 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 pu ...
ETS_Module D
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02-imp-ed
Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...
Territory-wide_teen_survey_Press_release_Eng
To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...
ed07-bc
International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...
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 ...
hkas41
Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...
hkfrs4
Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
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 ...
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 ...