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WSHP19112201_36_190905155028_191014120052

Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...

File Type: pdf

flyernew11_191115160414

1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...

File Type: pdf

WSHP19111301_15_190905152017

HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...

File Type: pdf

WSHP20010601r

1 COURSE HIGHLIGHTS: HKAS 32 Financial Instruments: Presentation sets out how a company that issues financial instruments should distinguish financial liabilities from equity instruments. That distinc ...

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13feb

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WSHP19121801_191018155159

1 COURSE HIGHLIGHTS: In January 2019, the HKICPA issued amendments to the definition of a business in HKFRS 3 Business Combinations. The amendments are intended to assist entities to determine whether ...

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flyernew11_191120165532

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WSHP19111301_16_190905154407

HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...

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LI_flyer_191104104247

An IFRS/HKFRS 17 Insurance Contracts workshop for life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish to d ...

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WSHP20010801r

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registration-form-nov

'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...

发布日期: 2010-11-30

File Type: pdf | Size: 440 KB

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 ...

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

submission_BackdoorLisiting_180831

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

cgp-ic-rm-consultation

8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...

发布日期: 2014-09-17

File Type: pdf | Size: 540 KB

techwatch111

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 ...

发布日期: 2012-01-11

File Type: pdf | Size: 324 KB

techwatch111

发布日期: 2012-01-11

File Type: pdf | Size: 324 KB

ifacpolicy-4

December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...

发布日期: 2011-02-23

File Type: pdf | Size: 356 KB

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WSHP19112201_36_190905155028_191014120052

flyernew11_191115160414

WSHP19111301_15_190905152017

WSHP20010601r

13feb

WSHP19121801_191018155159

flyernew11_191120165532

WSHP19111301_16_190905154407

LI_flyer_191104104247

WSHP20010801r

registration-form-nov

submission_BackdoorLisiting_180831

submission_BackdoorLisiting_180831

cgp-ic-rm-consultation

techwatch111

techwatch111

ifacpolicy-4

techwatch99

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