update247
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
hkfrs15
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
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 ...
hksre2400
Engagements to Review Financial Statements Hong Kong Standard on Review Engagements 2400 HKSRE 2400 Issued June 2005, Revised December 2012 Effective upon issue 1. HKSRE 2410, “Review of Interim Finan ...
hk(ifric)-int22
HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
AGM-booklet-2018
ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...
Briefingsession_19Oct2018_FB
1 HKICPA Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2018-19 Briefing session 賽前簡介會19 October 2018 2 Agenda 議程Objectives and background 目的與背景Competition details 比賽詳情Supports ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
AG5Feedback
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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 ...
FinancialReporting101_20180622
CPA for NGO 會計專業惠社群「Financial Reporting 101」專題講座講者: 黃雁玲女士香港會計師公會會計師大使日期: 2018 年6 月22 日目錄(1) 基本會計概念(2) 收入及收款(3) 支出及付款(4) 收支賬項分類(5) 會計記錄及財務報告(6) 日常會計流程(7) 期末結算– 月結、年結、有時限項目結算(8) 採購事宜(9) 內部監控的重要性(10) 機構或 ...
ed_psmpe
23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...
pwc_paper
In transition 1 In transition The latest on IFRS 17 implementation Transition Resource Group debates IFRS 17 implementation issues Insurance TRG addresses unit of account, contract boundary, and cover ...
QAexamcef
Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...
D-15-1119P_Serve Order_24Jan2018_edited
IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...
ed_20175_1
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
ed_20175
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
ETS_Module B
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ETS_Module A
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Order_D-14-0979P
1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
Exam Technique Seminar_Module A
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AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
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 ...