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2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

发布日期: 2016-02-15

2016

发布日期: 2016-02-15

2003

Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...

发布日期: 2009-07-06

2003

Date Subjects 19 November 2003 IAASB EDs of Proposed Revised ISA 240 "The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements" and Proposed Revised ISA 300 &qu ...

发布日期: 2009-07-06

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 ...

发布日期: 2017-06-08

File Type: pdf | Size: 356 KB

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 ...

发布日期: 2013-03-26

File Type: pdf | Size: 129 KB

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 ...

发布日期: 2011-03-22

File Type: pdf | Size: 115 KB

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 ...

发布日期: 2009-03-13

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

发布日期: 2019-03-25

File Type: pdf | Size: 844 KB

acc-0110

accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...

发布日期: 2010-04-23

File Type: pdf | Size: 2 MB

update153

Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...

发布日期: 2019-03-25

File Type: pdf | Size: 298 KB

state-guide-mar13

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; March 2013 Effective for CPD reporting periods beginning on or after 1 December 2013 CONTINUING P ...

发布日期: 2013-03-21

File Type: pdf | Size: 180 KB

zhang-wei-guo

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Hans Hoogervorst Chairman, IASB ...

发布日期: 2013-05-27

File Type: pdf | Size: 411 KB

Amdments_IAS 39andIFRS 7

October 2008 Reclassification of Financial Assets Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures IAS 39 & IFRS 7 AmendmentsRe ...

发布日期: 2008-10-14

File Type: pdf | Size: 423 KB

update 253

i Update No. 253 (Issued 29 December 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised con ...

File Type: pdf | Size: 653 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

发布日期: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

发布日期: 2004-11-16

File Type: pdf | Size: 159 KB

0303

page 1 of 2 Financial Accounting Standards Committee Meeting summary – March 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 March 2003. Present at the Committee’s me ...

发布日期: 2003-04-15

File Type: pdf | Size: 25 KB

FRSCMS-Mar

发布日期: 2003-04-15

File Type: pdf | Size: 25 KB

262m

1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 216 KB

Ventria_Flyer

Terms and Conditions: •The promotional period of the promotion offer (“this offer”) is valid until further notice. •Each HKICPA member (“member”) must present valid membership card at Ventria Rehabili ...

File Type: pdf | Size: 263 KB

28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2018-01-09

File Type: pdf | Size: 665 KB

HKAS31cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...

发布日期: 2004-06-14

File Type: pdf | Size: 165 KB

060504e

-1 -To: News/Business Editor, 6 May 2004 (For immediate release) HKSA introduces a comprehensive and robust set of standards and guidance to help maintain quality of financial information in Hong Kong ...

发布日期: 2004-05-06

File Type: pdf | Size: 226 KB

sub_p2m

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 6 March 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westfer ...

File Type: pdf | Size: 198 KB

i2c_cfup

2 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFTS ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015 ...

发布日期: 2015-06-02

File Type: pdf | Size: 97 KB

newbooks-jun

New Books in Library (June 2012) Business Finance Title /Author: Essential quantitative methods for business, management and finance /Les Oakshott ISBN: 9780230302662 Publisher: Basingstoke : Palgrave ...

发布日期: 2012-06-06

File Type: pdf | Size: 325 KB

0212

Financial Accounting Standards Committee Meeting summary – December 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 December 2002 and discussed the following items: & ...

发布日期: 2003-01-20

File Type: pdf | Size: 22 KB

FRSCMS-Dec

发布日期: 2003-01-20

File Type: pdf | Size: 22 KB

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

File Type: pdf | Size: 485 KB

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 ...

发布日期: 2012-10-30

File Type: pdf | Size: 2 MB

EDSSAP-Int25

17 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Draft Interpretation 25 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases ...

发布日期: 2005-03-17

File Type: pdf | Size: 226 KB

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 ...

发布日期: 2011-05-03

File Type: pdf | Size: 854 KB

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 ...

发布日期: 2007-05-15

File Type: pdf | Size: 156 KB

update241

i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

File Type: pdf | Size: 4 MB

SAT_2012_TC_extracted

稅務交流會議紀錄國家稅務總局與香港會計師公會2012 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 2012 國家稅務總局與香港會計師公會的交流會議前言今年，香港會計師公會非常榮幸能與國家稅務總局（“國稅總局”）舉行首次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紀錄。請注意該紀錄只可視作一般性的指引，在應用會議內容到你的特定情況前，請尋求專業 ...

发布日期: 2017-03-24

File Type: pdf | Size: 1 MB

SAT_2012_SC_extracted

稅務交流會議紀錄國家稅務總局與香港會計師公會2012 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 2012 国家税务总局与香港会计师公会的交流会议前言今年，香港会计师公会非常荣幸能与国家税务总局（“国税总局”）举行首次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纪录。请注意该纪录只可视作一般性的指引，在应用会议内容到你的特定情况前，请寻求专业 ...

发布日期: 2017-03-24

File Type: pdf | Size: 2 MB

Flyer_final_190528104857

Page 1 of 2 How about unwinding yourself after a week of hectic work by enjoying videogames with your peers? Come to our eSports fun day organized by the Young Members Committee to either take part in ...

File Type: pdf

Flyer_final_Cancelled

File Type: pdf

224

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 September 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2015-11-10

File Type: pdf | Size: 123 KB

PetroChinaCompanyLimited16-July-2003

關於《香港會計報告準則》前言討論稿的意見香港會計師公會: 我們認真研究了《香港會計報告準則》前言的討論稿，現就《香港會計報告準則》與《國際會計報告準則》的銜接問題提出以下建議： 1、針對貴公會《香港會計報告準則》前言的討論稿第五條建議,我們認為在香港聯交所上市的香港地區以外的公司，可以選用香港會計報告準則以外的其他準則來編制財務會計報告。也可以採用香港會計指南中提出的業務最佳處理方法以外的其他方法 ...

发布日期: 2003-12-04

File Type: pdf | Size: 245 KB

0310

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...

发布日期: 2003-11-17

File Type: pdf | Size: 82 KB

FRSCMS-Oct

发布日期: 2003-11-17

File Type: pdf | Size: 82 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

发布日期: 2015-12-09

File Type: pdf | Size: 380 KB

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

发布日期: 2014-10-13

File Type: pdf | Size: 1 MB

featuredbooks-feb

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 Restructuring Books E-books E-journal ...

发布日期: 2013-02-04

File Type: pdf | Size: 439 KB

26022

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...

File Type: pdf | Size: 527 KB

september

1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

发布日期: 2010-10-06

File Type: pdf | Size: 182 KB

2660709

1 Minutes of the 266th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...

File Type: pdf | Size: 220 KB

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 ...

File Type: pdf | Size: 393 KB

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2016

2003

2003

05

aasc_331

aasc-314

Best Corporate Governance and ESG Awards

update179

acc-0110

update153

state-guide-mar13

zhang-wei-guo

Amdments_IAS 39andIFRS 7

update 253

hksa545

hksa545

0303

FRSCMS-Mar

262m

Ventria_Flyer

28

HKAS31cl

060504e

sub_p2m

i2c_cfup

newbooks-jun

0212

FRSCMS-Dec

dp1_goodwill

pf1213q1_1

EDSSAP-Int25

may-issue

Submission_FV

update241

SAT_2012_TC_extracted

SAT_2012_SC_extracted

Flyer_final_190528104857

Flyer_final_Cancelled

224

PetroChinaCompanyLimited16-July-2003

0310

FRSCMS-Oct

ed_ifrs4

20141009_MPS_C_S1

featuredbooks-feb

26022

september

2660709

ed_nssb