Module B Dec 2018Question
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Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
ED_FSP
International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...
131119p
Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...
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 ...
Peninsula 2023 Christmas Offer
2023 Peninsula Boutique -Christmas CollectionItemProduct CodeProduct ImageBest Before DateGift Box DimensionCase PackRetail PriceCorporate DiscountDiscountedUnit PriceOrder QuantitySuggested Paper Bag ...
05
1 P a g e Annex: HKAB Comments on IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Question 1 The Board proposes to amend the descrip ...
05
註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...
08
Annex Responses of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft ED/2015/6: Clarifications to IFRS 15 Questions for respondents Question ...
How to equip yourself and your child for hong kong kindergartens
How to Equip Yourself and Your Child for Hong Kong Kindergartens Guest Speaker: Janice Hou B.A. (Psychology), M. Ed (Gifted Education) The Whole Child Education Center Founder and Education & Deve ...
Ms. Janice Hou ppt
How to Equip Yourself and Your Child for Hong Kong Kindergartens Guest Speaker: Janice Hou B.A. (Psychology), M. Ed (Gifted Education) The Whole Child Education Center Founder and Education & Deve ...
isa800805
1 22 April 2015 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft on ISA 800 (Revised), Specia ...
349
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...
aasc_331
1 Minutes of the 331st meeting of the Auditing and Assurance Standards Committee held on Monday, 25 February 2013 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...
CFW130513
The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: ) This programme aims to enhance the fin ...
aug
1 Minutes of the 202nd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 August 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
tig110727
Transfer pricing – Understanding fundamental concepts and dealing with practical issues About the topic Kari Pahlman, Head of Asia Pacific Global Transfer Pricing Services, KPMG, and Kimberley Webb, M ...
aasc-314
1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
f100902
Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB Member, Tatsumi Yamada As part of its ongoing contributions to the IASB's due process, ...
july
1 Minutes of the 183rd meeting of the Financial Reporting Standards Committee held on Tuesday, 6 July 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...
Best Corporate Governance and ESG Awards
Celebrating its 50th Anniversary Year, the Hong Kong Institute of CPAs successfully concluded its Best Corporate Governance and ESG Awards 2023 (“the Awards”) with the presentation luncheon ceremony h ...
I2C-ED10-CFStatement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
I2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
I2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
acc_I2C_IFRS7_13Jan09.pdfI2C-ED10_Consolidated-Financial-Statement
12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...
prob_ar_2007
Activities Report 2007 Practice Review Oversight Board2 Introduction 1 Role of the Practice Review 1 Oversight Board 2006/07 Activities of the 1 Practice Review Oversight Board The Future 2 Annex 1 -M ...
Nov05
Auditing and Assurance Standards Committee Meeting Summary – November 2005 The Auditing and Assurance Standards Committee (Committee) met on 29 November 2005. Members present at the meeting were: Carl ...
0406
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...
FRSCMS-Jul
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...
July03
1 HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – July 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 22 July 2003. Memb ...
comparison_table(Oct)
comparison_table(Oct) 1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 31 October 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Title International ...
ssap01q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
SmallGroupMeetings
Classification and MeasurementAmortised cost criterion Basic loan features Contractual terms that give rise to cash flow amounts that represent both principle and interest Interest represents consider ...
cl5pie
ANNEX 1 HKAB’s Comments on IESBA Exposure Draft -Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Seq. IESBA Question HKAB Comments Overarching Objective 1 ...
372
1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...
20230601278
1 Minutes of the 278th meeting of the Financial Reporting Standards Committee held on Thursday, 1 June 2023 at 8:30 a.m. via videoconference. Members present: Mr. Jim Tang (Deputy Chairman), KPMG Mr. ...
ETS-FE
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ETS-FE
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ETS-FE
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 pur ...
intuition-course_1
FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...
intuition-course
FINANCIAL MARKETS COURSE OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2013 2 Content Release: 28 2013 Table of Contents Alternative Assets – An Introduction ............ ...
i2cpn8202020
30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...
update096
i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...
ED_Preface_I2C
page 1 Exposure Draft (ED) of a Proposed Preface to Hong Kong Financial Reporting Standards and Accounting Guidelines Comments to be received by 15 July 2003 Issued by the Financial Accounting Standar ...
COErevised18
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...
comvita_120326
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
update209
i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...
ed_bc
Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...
MPS_Module C_Part 2_Upload
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 purposes and s ...
pf1213q1_1
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
MPS_Module C_Part 2_Upload
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sub_rfi
Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
COEr2312c
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
dp-IIRC
TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...
TFEC_IR(A)_No5_2018_submission_180720
TFEC_IR(A)_No5_2018_submission_180720 1 By email (bc_09_17@legco.gov.hk) and by hand 20 July 2018 Your Ref.: CB1/BC/9/17 Our Ref.: C/TXP, BH41031 Hon. Kenneth Leung Chairman, Bills Committee on Inland ...
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
280504
-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...
15 11 HKICPA Member Christmas Promotion
HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...
qa-annual-report-2010
Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
PanelistsReportModDJun18Final
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Panelists_Report_Mod_D_(Jun_18)_Final
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pr-20151203-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 ...
D_WK2_Guidance Notes (Dec10)_1
D_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
D_WK2_Guidance Notes (Dec10)
D_WK2_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
D_WK2_Guidance Notes (Dec10)_2
D_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
B - ws 1 session 4 (20111)
B - ws 1 session 4 (20111) Corporate Financing 18 Workshop 1 Session 4 Pre-workshop exercise 3 (Management Reporting) You may wish to refer to the case study, which shows the typical annual expenditur ...
Ref_Best Written Report
Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...
sub_lflp
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...
B - pre-seen 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
170411_Cocktail (BJ&SH)_Flyer
170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
170327_Cocktail (BJ&SH)_Flyer
170327_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...
ED_I2C_ISA_501_520_265_402_ISAE_3402
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING AND INTERNATIONAL STANDAR ...
ED_I2C_ISA 501_520_265_402_ISAE_3402
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING AND INTERNATIONAL STANDAR ...
2ndar2018
STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...
update049
Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
IAS33_SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
ed_nssb
IFRS Foundation Exposure Draft April 2021 Comments to be received by 29 July 2021 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standa ...
featuredbooks-jul
1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON ...
B-Preseen-Dec2015
Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...
Module B
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
ed_cr
June 2012 Comprehensive Review of the IFRS for SMEs Request for Information Comments to be received by 30 November 2012Request for Information Comprehensive Review of the IFRS for SMEs June 2012 Publi ...
eqmethod
Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...
ed_1028
Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...
techwatch121
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 ...
techwatch121
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 ...
ed_transifrs10
December 2011 Transition Guidance Proposed amendments to IFRS 10 Exposure Draft ED/2011/7 Comments to be received by 21 March 2012Exposure Draft Transition Guidance (Proposed amendments to IFRS 10) Co ...
techwatch108
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 ...