hkfrs3revised
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
ED-D14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
hk(ifric)-int 20
Stripping Costs in the Production Phase of a Surface Mine HK (IFRIC) Interpretation 20 HK(IFRIC)-Int 20 Revised August 2020 September 2022 STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE Co ...
ed_isqm1
Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...
ED-IAS39mh-i2c
1 30 August 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: "PROPOSED AMENDMENTS TO IAS 39 FINANC ...
update135
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
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 ...
ed1
1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
02-ias19-ed
Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...
techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
aasc-30-8th
1 za Minutes of the 308th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 May 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...
Self-administered questionnaire for Accountant (20-Sep)
Self-administered questionnaire for Accountant (20-Sep) 填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION I ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
sub_IRB
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 20 June 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
i2c-hedge-accounting
13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
Should IPO sponsor fee income be recognised over time or at a point in time Should IPO sponsor fee income be recognised over time or at a point in time? HKFRS 15.31 states: An entity shall recognise r ...
i2c_edla
17 February 2016 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 D ...
i2c-fvo-finacial-liabilities
13 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be recei ...
techwatch13
Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...
ED-IFRICD25
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D25 Extinguishing Financial Liabilities with Equity Instruments Comments to be received by 5 October 2009IF ...
ED-IAS19
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures Comments to be received by 31 July 2004 International Accounting St ...
techwatch61
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 Spotli ...
ie_gpd
IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
ed-servere-hyperinflation
September 2010 Exposure Draft ED/2010/12 Comments to be received by 30 November 2010 Severe Hyperinflation Proposed amendment to IFRS 1Exposure Draft Severe Hyperinflation (proposed amendment to IFRS ...
i2c-amortised-cost-n-impairment
9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...
i2c-amortised-cost-n-impairment-v01
9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...