ws-wb-sm-nov-dec-v01
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
0612
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...
FRSCMS-Dec
Page 1 of 4 Financial Reporting Standards Committee Meeting summary – December 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 December 2006. Members of the Committe ...
sas230
SAS 230 (January 97) 1 STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION (Issued January 1997; revised February 2006) Contents Paragraphs Introduction 1 -4 Purpose, form and content of working papers ...
sas500a
SAS 500A (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 500A CONSIDERING THE WORK OF INTERNAL AUDITING (Effective for audits of financial statements for periods beginning before 15 December 20 ...
sas200
SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...
2004pr01
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org UN ...
Golf Day @ KSC_120121 (rv)
Golf Day @ KSC_120121 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in ei ...
q417
Issue 4 31 January 2019 Dear insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs We hope that you finished 2018 ...
604th_200116
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update163
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
update169
i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...
1_102_Jan14
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
update114
i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
wks15q1_old
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
cp-registration-rule-24-jan-2014
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
ed_ias36
Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...
sas100
SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...
ssap22
SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...
IFRIC-d04
IFRIC DRAFT INTERPRETATION D4 Decommissioning, Restoration and Environmental Rehabilitation Funds International Financial Reporting Interpretations Committee IFRIC Comments to be received by 19 March ...
Module D (Jun 2017)_Question
Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
adm1_2023
Amendments to HKAS 1 Revised August December 2022 Effective for annual periods beginning on or after 1 January 2023 2024* Classification of Liabilities as Current or Non-current Amendments to HKAS 1 * ...
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
update222
Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
pr-20160627_2_en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
ma-0320-en
1 A Plus media alert Dear editors and reporters: World's top woman accountant discusses her fight for gender equality The March issue of A Plus is out now, featuring the IFAC's first female pr ...