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) ...
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 ...
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 ...
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 ...
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 ...
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 ...
1 COURSE HIGHLIGHTS: In January 2019, the HKICPA issued amendments to the definition of a business in HKFRS 3 Business Combinations. The amendments are intended to assist entities to determine whether ...
Corporate fraud enforcement work and lessons learnt Event code: SCPD19112802 About the topic We have invited Mr. Kenneth Luk, Senior Director, Enforcement at the Securities and Futures Commission (SFC ...
1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...
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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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. Tax Audit on S ...
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...
i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...
