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 ...

Module B 6th Edition Flash Card

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update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

2013_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

2013_Recruitment leaflet (combined)

2013_Recruitment leaflet (combined) The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. Y ...

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

reclasify-q-N-a

Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial Instru ...

reclasify_q&a

mp;a Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial I ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Flyer_Jun2015_MPS_updated

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

i2c_sfa1

29 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/10 Supplier Finance Arrangements (Proposed amendments ...

HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

w100807

Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...

w100628s

Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...

DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -130218

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...

studMatter

Student matters Prospective CPA Issue No. 51 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 Module preparation seminars and final examination revision course A series ...

Infos_update

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_jul

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

316nvol11

Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...

Briefing sessionSSrundownto AAs 25 Sept

“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...

Briefing sessionRSrundownto AAs 26 SeptGH

“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...

ed-ifrs1-ifrs7

November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...

update308

i Update No. 308 (Issued 28 May 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i) The following Amendments which were previously included in Section 1 and 2 are n ...

212247 HKICPAChi ESSfinal

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Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

IASB_PAI_IFRSAS

2023/9/13 上午9:53 IFRS -IASB proposes annual improvements to IFRS Accounting Standards https://www.ifrs.org/news-and-events/news/2023/09/iasb-proposes-annual-improvements/?utm_mediumemail&utm_sourc ...

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

Flyer_Jun2016_MPSv.2

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Jun2016_MPSv.1

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Jun2016_MPSv

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Jun2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Convergence of Financial Reporting Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

Comment Letters

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

out_jun

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_may

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

HKICPAStaffSummary-Amend_HKFRS7

Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

acc_ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED-IFRS7-Amend

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

Forum_Flyer June 2014 session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

Flyer_June2014_session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

info-sess-apr-jun

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_update_jul

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

System requirements

Minimum system requirements for accessing e-Manager courses Computer Requirements 1. Learner workstations Minimum 2.33GHz or faster x86-compatible processor required to adequately support the optional ...

Infos_jan09

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_oct

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos-old

QUALIFICATION PROGRAMME INFORMATION SESSION Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim almost two-third of your ...

DBIG -110615 (updated schedule)

DBIG -110615 (updated schedule) DBIG Dragon Boat Training & Race Schedule June – October 2011 Date Week From To Venue Remarks 12-Jun-11 Sun 9:00 AM 11:30 AM Sai Kung Training 15-Jun-11 Wed 7:30 AM ...

update297

i Update No. 297 (Issued 21 July 2023) This Update relates to the following publications: 1. International Tax Reform— Pillar Two Model Rules (Amendments to HKAS 12 Income Taxes) The amendments provid ...

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

A5a

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

FRSCMS-Nov

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

100405

Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary II (Thursday) Foxtrot – Elementary I (Tuesday) Samba with technique training (Thursday) 1. 15 April 2010 20 April 2010 13 May 2010 2 ...

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

FE December 2015 Paper I Panelists Report_Final

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FE December 2015 Paper I Panelists' Report_Final

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HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

FRAA_01

Dear members, Financial statement disclosures relating to financial instruments The Institute's Standards and Quality division is launching a series of alerts drawing members attention to topical ...

calendar

OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

20150910_Astrophotography programme

Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

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 ...

DBIG -110527_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

Flashcard_Module D(5th edition)

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P090807

初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009年8月7日至9月18日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話教材》 ...

ed-fs-classification

8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...