i2c_inc
anthonylwwong HKICPA 27 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/4 Amendments to IFRS 17 Comments to ...
i2c_ias1def
6 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/3 Classification of Liabilities as Current or Non-current—De ...
i2c_IRBph2
14 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/1 Interest Rate Benchmark Reform – Phase 2 Proposed Amend ...
imp11cl2
From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards – Volume 11 Date: Friday, ...
i2c_smetxr
2 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules— Proposed Amendment ...
sub-tfec-aeoi
By Email (AEOI Consultation) & By Hand 3 July 2015 Our Ref.: C/TXG, M101026 AEOI Consultation Revenue Division Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government ...
may-issue
可擴展商業報告語言在中國的推廣應用( 第二部份) Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part two) 財政部企業司司長劉玉廷繼上期刊載關於X B R L 的背景、益處及推廣應用X B R L 的主要環節後,今期續刊其他方面的分析。各監管部門參與配合制定 ...
Submission_FV
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 8 May 2007 Mr. Jon Nelson International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Nelson, IASB ...
Copyright_2006
1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...
sub_NAShkicpa
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...
Legal_Pronouncements_2003
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...
newbooks-jun
1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
newbooks-may
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...
newbooks-oct
1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...
hkas28_2011_pg21
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...
Business combinations - Disclosures, Goodwill and Impairment
About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...
236
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 May 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
232
1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 18 October 2016 at 8:45 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
227
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150205-13
About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
featuredbooks-nov
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Not-for-profit Accounting Books E-boo ...
featuredbooks-oct
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Not-for-profit Accounting Books E-boo ...
newbooks-sep
New Books in Library (September 2012) Audit and Assurance Title /Author: 企業內部控制審計工作底稿編制指南/中國註冊會計師協會編ISBN: 9787509532584 Publisher: 北京: 中國財政經Year: 2011 Call No.: HF5668.25 .Q596 2011 Subject: Auditing, ...
newbooks-dec
New Books in Library (Dec 2011) Business Finance Title /Author: 財務管理/苗潤生主編; 陳潔, 于桂琴副主編Publisher: 北京: 清華大學出版社: 北京交通大學出版社Year: 2011 Call No.: HG4026 .C356 2011 Subject: Corporations—Finance Title /Autho ...
I2C-ManagementCommentary
16 July 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ON MANAGEMENT COMMENTARY Comments to be received by 8 February 201 ...
itc_ed_ISA_550_570
March 2007 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 Part A -Proposed ISA 550 (R ...
itc_ed_ISA_550_570
March 2007 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 Part A -Proposed ISA 550 (R ...
0306
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – June 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 20 June 2003. Present at the Committee’s meet ...
FRSCMS-Jun
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – June 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 20 June 2003. Present at the Committee’s meet ...
0301
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
FRSCMS-Jan
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
sub_tad161121
Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IFRS Website (www.ifrs.org) 16 November 2021 Sue Lloyd IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lon ...
2021
Date Subject 24 March 2021 IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 Comment letters received Meeting summary 24 February 2021 IASB Exposure ...
Module D (Dec 11)_Answer
Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...
Module D (Dec 11)_Answer_1
Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...
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 ...
pa-uscpa
Form PA-US Mar 2013 1 Preliminary AssessmentPreliminary Assessment Preliminary Assessment Preliminary Assessment Preliminary AssessmentPreliminary AssessmentPreliminary AssessmentPreliminary Assessmen ...
rbp_I2C
14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...
gpltb-meeting-notes-sc
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会非常荣幸能与广东省地方税务局(“省地税”)于2014 年12 月19 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省地税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束 ...
gpltb-meeting-notes-tc
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會非常榮幸能與廣東省地方稅務局(“省地稅”)於2014 年12 月19 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束 ...
Comment Letters
Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9
Comment Letters
Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9
aasc-30-7th
1 za Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30 Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes ...