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i2c_TADIAS27

15 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISION Comments to be received by 14 ...

File Type: pdf | Size: 171 KB

13 June 2023

892 Disciplinary proceedings in progress as at 13 June 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

File Type: pdf | Size: 108 KB

rd_inv2211

15 December 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 22 January 2024 IASB EXPOSURE DRAFT Financial Instruments with Characteristics of E ...

File Type: pdf | Size: 310 KB

Job AdMPEF 2021R

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

File Type: pdf | Size: 398 KB

Job Ad MET

Job Ad MET The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that le ...

File Type: pdf | Size: 130 KB

CPD requirements

I am also a member of another professional accountancy institute Do I have to comply with the CPD re (Effective on 1 December 2023) The CPD compliance requirements of the six member bodies of the Glob ...

发布日期: 2024-05-26

Financial Reporting - commonly asked technical questions (Standards currently effective)

Determination of lessees incremental borrowing rate Question: Entity A is a manufacturing company and is preparing its financial statements. How should Entity A present its analysis of operating expen ...

发布日期: 2019-01-25

HKAS 12 Income Taxes

How to calculate the average tax rate for deferred tax purposes in the financial How to calculate the average tax rate (Footnote 3) for deferred tax purposes in the financial statements under the two- ...

发布日期: 2019-01-25

Zung Fu Flyer til 31 March 2024 Eng

The government's new electric vehicle tax is coming into effect on 1 April. Mercedes-Benz‘s full range of all-electric models are available with limited stock for immediate delivery so that you ca ...

File Type: pdf | Size: 2 MB

update316

i Update No. 316 (Issued 12 September 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Annual Improvements to HKFRS Accounting Standards — Volu ...

File Type: pdf | Size: 200 KB

P2 flyer v2

Enquiries Tel: 2287-7098 E-mail: sq.insolvency@hkicpa.org.hk Target participants All interested parties working in the field of insolvency or related areas who have attained 18 months of insolvency or ...

File Type: pdf | Size: 958 KB

CL4_bcd

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill L ...

File Type: pdf | Size: 262 KB

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Entity A is a manufacturing company and is preparing Question: Entity A is a manufacturing company and is preparing its financial statements. How should Entity A present its analysis of operating expe ...

发布日期: 2019-01-25

hksa530cfd

Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...

发布日期: 2019-03-25

File Type: pdf | Size: 299 KB

hksa530cfd

File Type: pdf | Size: 299 KB

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

发布日期: 2004-07-08

File Type: pdf | Size: 843 KB

rbp_I2C

14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...

发布日期: 2004-01-21

File Type: pdf | Size: 632 KB

sub_ gpd

Page 1 of 18 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 September 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry C ...

File Type: pdf | Size: 431 KB

cl7s

INTERNAL 1 HKAB’s Comment on the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question ...

File Type: pdf | Size: 355 KB

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

File Type: pdf | Size: 1 MB

pr-20170621-tc

1 致：編採主任／新聞財經版輯香港會計師公對香港會計師公對一執業法團及兩名執業會計師作出紀律處分兩名執業會計師作出紀律處分兩名執業會計師作出紀律處分兩名執業會計師作出紀律處分兩名執業會計師作出紀律處分（香港，二零一七年六月二十一日）香港會計師公轄下一紀律委員，於二零一七年五月十七日就天健(香港)會計師事務所有限公司會計師事務所有限公司(執業法團編號: M268) : M268): M268): ...

发布日期: 2017-06-21

File Type: pdf | Size: 381 KB

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

File Type: pdf | Size: 295 KB

Annex A eng

1 ANNEXANNEXANNEX A List ofist of ist ofist of the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified HKAuSsHKAuSsHKAuSsHKAuSsHKA ...

发布日期: 2011-09-01

File Type: pdf | Size: 204 KB

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

发布日期: 2019-03-25

File Type: pdf | Size: 844 KB

DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

发布日期: 2017-07-14

File Type: pdf | Size: 442 KB

ED06-bc

January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...

发布日期: 2003-12-19

File Type: pdf | Size: 284 KB

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i2c_TADIAS27

13 June 2023

rd_inv2211

Job AdMPEF 2021R

Job AdMET Dec 2021

Job AdMET Dec 2021

Job Ad_M_PEF_2021

Job AdMPEF 2021R

Job Ad MET

CPD requirements

Financial Reporting - commonly asked technical questions (Standards currently effective)

HKAS 12 Income Taxes

Zung Fu Flyer til 31 March 2024 Eng

update316

P2 flyer v2

CL4_bcd

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

hksa530cfd

hksa530cfd

ias39fg-ed

rbp_I2C

sub_ gpd

cl7s

update249

pr-20170621-tc

ed_IRBph2

Annex A eng

update179

DC order_1121H_9June2017_edited

ED06-bc

CL7

BCUCC19

Accounting for good