WSHP19111301_15_190905152110
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 ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...
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 ...
flyer2405e_190619094725
HKICPA e-seminar: Forum on Consultation on Quality Management for Firms and Engagements This forum will cover the key aspects of the International Auditing and Assurance Standards Board's (IAASB) ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
ESEMETLS19060201_190625162531
HKICPA e-seminar: Update on Revised HKSA 540 Auditing Accounting Estimates and Related Disclosures and Consequential Amendments to Other Hong Kong Standards Event code: ESEMETLS19060201 HKSA 540 (Revi ...
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 ...
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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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) HKFRS 15 Revenue from Contracts with Customers will be effective for annu ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Football Competition 2019 – 2020 The annual CPA football competition is back! The 7-a-side competition will take place on weekends between November 2019 and Janua ...
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e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...
TF event (22
What you need to know about the new revenue and leases accounting standards as tax professionals (rerun) Programme Code: SCPD20012201 About the topic HKFRS 15 Revenue from Contracts with Customers has ...
13feb
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 ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 9 Financial Instruments (audio) HKFRS 9 Financial Instruments will become mandatorily effective for annual periods beginni ...
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e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
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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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 16 Leases (audio) The new lease accounting standard, HKFRS 16 Leases will be effective for annual periods beginning on or ...
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e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
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e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...
WSHP20010801r
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 ...
pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
75022
PN 750 Issued February 2013; revised May 2022* Effective for reviews of financial information beginning on or after 15 December 2022 Review of Financial Information under the Hong Kong Listing Rules f ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
27pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
pr_20170814_en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
pr-20170426-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
pr-20160905-tc
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
pr-20160413-en
1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...
s100614s
Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the I Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the ...
LabourLaw_020624
勞動就業部分問: 有關聘用外籍人士法例是否適用於首席代表的問題? 答: 首席代表如果屬外籍人士,按《外國人在中國就業管理規定》(勞部發[1996]29 號) 的要求也應納入勞動就業管理並辦理就業證。但可免辦入境就業許可證,入境後憑職業簽證及有關證明直接辦理就業證。問: 港澳同胞是否屬於外籍人士?如果不是,屬於哪類人士的問題? 答: 港澳同胞如果未加入外國國籍則不屬外籍人士,屬於定居港澳的中國公民。 ...
151203attach
CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...
COEa23_discard303
Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...
hkfrs15wkre_3_190424175934
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
TF event (09 05 19) flyer_final
Taxation on digital services Programme Code: SCPD19050901 About the topic Taxation on digital economy has rapidly become one of the core items of political and tax policy discussions. Various stakehol ...
hkfrs15wkre_3
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
ForensIG-RIF event (28
The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...
WSHP17june1_190509151624
IFRS/HKFRS 17 Insurance Contracts workshops for non-life insurers are available for industry professionals who have acquired the basic principles of the new standard and wish to develop a working know ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling 2 nd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...
WSHP17june1_190509152153
IFRS/HKFRS 17 Insurance Contracts workshops for non-life insurers are available for industry professionals who have acquired the basic principles of the new standard and wish to develop a working know ...
hkfrs15wkre_3_190424180313
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
hkfrs15wkre_3_190424180134
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The core principle of the framework is ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Snooker League 2019 To allow snooker players to gain match experience and to promote friendship among members, Snooker Interest Group (SnIG) is organizing a Snooker L ...
TF event (02
Practical discussion on the tax incentives / local supports in the Free Trade Zones in the Greater Bay Area Programme Code: SCPD19080201 About the topic New preferential individual income tax ("I ...
joint FIG-RIF event (30
Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...