FE (Dec 16) Paper I_Question_2
You don't have access right to view the details. Please login.
FE (Jun 17) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 16) Paper I_Question
You don't have access right to view the details. Please login.
FE (Dec 17) Paper II_Question
You don't have access right to view the details. Please login.
FE (Jun 17) Paper I_Question
You don't have access right to view the details. Please login.
ETX_Module_C
You don't have access right to view the details. Please login.
update231
1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...
MPS_B_PartI
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 purposes and s ...
MPS_B_PartI
You don't have access right to view the details. Please login.
Financial_Statements
-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...
HKAS40cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...
update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...
update043
Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...
Module A 20140422 handouts
You don't have access right to view the details. Please login.
aossg
9 March 2011 Sir David Tweedie Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear David AOSSG comments on IASB Exposure Draft ED/2010/13 Hedge Accou ...
Module C (Jun 12) Student Notes_Workshop 2
Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
hkfrs9_2014
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
Exam Technique Seminar_Module A
You don't have access right to view the details. Please login.
MPS_Module B_Part2.1_1
You don't have access right to view the details. Please login.
MPS_Module B_Part2.1
You don't have access right to view the details. Please login.
MPS_Module B_Part2
You don't have access right to view the details. Please login.
Module A 20140528 handouts
You don't have access right to view the details. Please login.
20130422_module_b_part2
You don't have access right to view the details. Please login.
C - Workshop material
1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...
ED-RR-Activities-Standard
Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
ED03-ie
Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...
Web_CHP_20160420_1
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_CHP_20160420_2
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_CHP_20160420
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_Cierre_2014
Cierre is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 10% discount on selected sofas in store (valid from July to September 2014) 5 ...
Web_AceWay_2014_old
Ace Way Company is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Instant discount of HK1.70/litre for gasoline purchase The offer is ...
05-Summary
Five-year Summary (1995 -2000) !"#!"#%%%"&Hong Kong Society of Accountants 15 1999/2000 1998/1999 1997/1998 1996/1997 1995/1996 As at June Operating income 82,344,073 82,234,038 71, ...
update116
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
Module 12_LP
You don't have access right to view the details. Please login.
comparision-table-july
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
Flashcard_Module B(5th edition)
You don't have access right to view the details. Please login.
ed_ias1
March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...
25-10-13_ModuleB Part 2
You don't have access right to view the details. Please login.
ssap17
SSAP 17 (April 2001) 1 SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold ...
logmar20
Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...
IAP_SL_20220622
Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...
M11 Pilot Paper
Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...
IAP_TT_13Oct2022
Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...
IAP_topictracker_20230427
Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 27 April 2023) # Meeting Topic Extract of the Question Outcome Action (27 April ...
dp_cf
Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...
Module A Jun 18Answer
You don't have access right to view the details. Please login.