techwatch98
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 ...
techwatch98
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 ...
cef-fr-handout
A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...
Ren_Dynasty Mooncake 2022 Leaflet
Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...
msummary
Meeting with Leases Advisory Panel (via Teleconference) Extract of minutes Date: 29 April 2020 Time: 2:30 p.m to 4:30 p.m Members presented: Ms Anntice Lai, Baker Tilly Ms. Bow Kotanut, BlackRock Asse ...
update051
Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...
J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
231
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2016 at 8:40 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...
06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
i2c_law
9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...
stat-intent
20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
Ren_Dynasty Mooncake 2022 Aug Leaflet
Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...
national_security_bill
-1 -Note on National Security (Legislative Provisions) Bill Objective of the Bill To make provisions to amend the Crimes Ordinance (Cap.200), the Official Secrets Ordinance (Cap.521) and the Societies ...
Exposure Draft 2009
The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: Date Title 9 November 2009 Invitation to comment on IASB Exposure Draft of Financial Instruments: Amo ...
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 ...
Module D 6th Edition Flash Card
You don't have access right to view the details. Please login.
Code of Ethics
Date Subjects 9 May 2024 IESBA Exposure Draft on Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to th ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
i2c-impairment
1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB SUPPLEMENT TO EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: IMPAIRMENT Comments to ...
jebsenwinelist
Any queries, please contact Marco Vazquez at tel. 2926 2269 /marcovazquez@jebsen.com or Vanessa Chui at tel. 3180 3424 /vanessachui@jebsen.com www.jebsenfinewines.com PLEASE FILL IN THE FOLLOWING Name ...
ED-ReviewConstitution_PartII
REVIEW OF THE CONSTITUTION Identifying Issues for Part 2 of the Review International Accounting Standards Committee Foundation December 2008 Comments to be submitted by 31 March 2009International Acco ...
252sep
1 Minutes of the 252nd meeting of the Financial Reporting Standards Committee held on Tuesday, 3 September 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
IAS33_SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
techwatch117
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 ...
techwatch117
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 ...
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 ...
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
ED_I2C_ISA_210_710
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...
techwatch110
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 ...
techwatch110
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 ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
I2C-Derecognition
27 April 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 39 AND IFRS 7 -DERECOGNITION Commen ...
DC order_1157O_26apr2018_edited_
IN Tlre 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 330) of the P ...
Comparison_IASE_ED_SME
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
update087
i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...
D-06-IC24S_Decision_19Jan2018_edited
Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...
ETS_Module A_final
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 pur ...
ETS_Module A_final
You don't have access right to view the details. Please login.
ETS_Module A_final
You don't have access right to view the details. Please login.
paib_industry_fgs_(retail rpt)
paib_industry_fgs_(retail rpt) 1 PAIB industry focus group meeting for members in the retail sector: Summary of discussion points The professional accountants in business leadership panel (PAIBLP) has ...
techwatch155
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 ...
techwatch155
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 ...
PR-ClassificationMeasurement
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 14 ...
tb18
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2008 Tax BulletinTaxB 18 November 20081 2008 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...