180917_President_Dinner_e-card_pdf
ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...
ED-ed10-BC
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
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December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
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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 ...
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1 Transition to IFRS – Working Towards a Global Set of Accounting Standards with IOSCO June 6th, 2013 7th IFRS Regional Policy Forum, Hong Kong * This presentation is prepared under the sole responsib ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
sub_comp
Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...
20101217
17 December 2010 By email (yhcheung@legco.gov.hk) and by post Your Ref.: CB1/BC/01/10 Our Ref.: C/EPLM(32), M74462 The Hon Chan Kam-lam Chairman Bills Committee on Anti-Money Laundering and Counter-Te ...
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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...
hkas01revdec07
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
ED-IFRS03
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
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 ...
ED03
Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...
ed-InvEnt
August 2011 Exposure Draft ED/2011/4 Comments to be received by 5 January 2012 Investment EntitiesExposure Draft Investment Entities Comments to be received by 5 January 2012 ED/2011/4This exposure dr ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
aasc-315
1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
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IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
ed-revenue
November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...
HKICPA Bridge Tournament 2015#1_deal
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ETS_Module B
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 pu ...
ETS_Module B
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submissionsIFRIC_D16D17
Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
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i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
update 305
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techwatch154
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 ...
techwatch154
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 ...
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update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
KC_Wong
1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...
key_issues_and_questions
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
mf_ki
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of schools Answer As stated in paragraph 9, the Education Bureau ("EB") requires schools (including both IMC and non-IMC schools) to ...
December-Part2_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
hkas12024
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
techwatch90
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 ...
techwatch90
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 ...
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 ...
techwatch97
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 ...
techwatch97
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 ...
IASB_ED_IFRS_1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
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July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
Exam Technique Seminar_Module D_for student
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 ...
Exam Technique Seminar_Module D_for student
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ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
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# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
ECReply_slip_Forum
2017 Hong Kong SAR Chief Executive Election Forum Date: 10 March 2017 Time: 6 p.m. Venue: Training Centre, Hong Kong Institute of CPAs 27/F Wu Chung House, 213 Queen's Road East, Wanchai Reply sli ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
IASB ED 2 I2C
14 November 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 2: “SHARE-BASED PAYMENT” The Internatio ...
FIAP meeting summary 20190530_extract
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
msfiap
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
techwatch150
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 ...
techwatch150
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 ...
techwatch63
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 ...
techwatch109
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 ...
techwatch109
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 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
Lee Shu Yan Simon 16-Sep-2004
16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
contractnotes
Our Ref.: C/EPS, M7253 12 November 2001 Mr. Andrew Procter, Executive Director, Intermediaries and Investment Products, Securities and Futures Commission, 12th Floor, Edinburgh Tower, The Landmark, 15 ...
snp_di
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sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
EC20220615
1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...
ED03-bc
Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
update060
Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
sub_iesbat
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...
Expectations of the accountancy profession for the next Chief Executive of HKSAR government
(HONG KONG, 14 March 2017) The Hong Kong Institute of Certified Public Accountants announced today the expectations of the profession for the next Chief Executive of Hong Kong Special Administrative R ...
111129
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
111129.Flyer
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
techwatch147
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 ...
techwatch147
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 ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...