update109
i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...
ed_i2c_improv1517
Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
Module A _Jun14_Question
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
Module A _Jun14_Question_1
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
FIP
Page 1 of 3 Summary of meeting with Financial Instruments Advisory Panel Extract of minutes Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Que ...
update243
i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...
pr_eds
Press Releases/News Alerts Jan 24, 2017 New York, New York English Keep Updated Get the latest news delivered to your inbox. IESBA Takes Decisive Step Forward on Restructured International Code of Eth ...
Cir_BP201509
Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...
sub_isa720
18 July 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York NY 10017 USA Dear Sirs, Exposure Draft on IAASB's Proposed International Sta ...
1207268
1 Minutes of the 268th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...
Module D 6th Edition Learning Pack_Part 2
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E&Y 30-Aug-02
E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...
Module B Dec 2018Question
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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 ...
70122
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
aasc-30-11
1 Minutes of the 311th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accoun ...
memoverseas
HKICPA members acquiring membership of overseas bodies Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...
ed_itax
Draft IFRIC Interpretation DI/2015/1 October 2015 Comments to be received by 19 January 2016 Uncertainty over Income Tax Treatments[Draft] IFRIC INTERPRETATION Uncertainty over Income Tax Treatments C ...
PR_IFRS_5
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 25 ...
PR-IFRS-5
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 25 ...
hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
3092hksqm2
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
1416imp
Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2014-2016 Cycle Annual Improvements to HKFRSs Issued March 2017 ANNUAL IMPROVEMENTS TO HKFRSs 2014–2016 CYCLE Copyright 2 COPYRIGH ...
i2c_201756
19 September 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Drafts ED/2017/5 Accounting Policies and Accounting Estimates and E ...
itc_ias16
Page 1 of 1 29 June 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds bef ...
newbooks-jan
New Books in Library (Jan 2013) Auditing Title /Author: A manual on audit /David Chitty and John McCarthy ISBN: 9781907214868 Publisher: Dublin : Chartered Accountants Ireland Edition: 2nd ed. Year: 2 ...
sub_cov
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...
i2c_lback
11 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/4 Lease Liability in a Sale and Leaseback Comments to ...
i2c_mc
31 May 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/6 Management Commentary Comments to be received by 8 Octobe ...
i2c_subdr
27 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/7 Subsidiaries without Public Accountability: Disclosures ...
i2c_di
29 March 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Appro ...
invitation0506
16 March 2020 To: Preparers of Financial Reports Roundtable discussion: 6 May 2020 15 June 2020 Better communication proposals – A game changer in reporting financial performance Would you like greate ...
i2c_rentcov
27 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/2 Covid-19-Related Rent Concessions Exposure Draft of a p ...
rd2306
25 May 2020 To: Analysts, investors, preparers and other interested parties Roundtable discussion: 23 June 2020 Better communication proposals – A game changer in reporting financial performance Would ...
i2c_nclwc
22 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/9 Non-current Liabilities with Covenants (Proposed ame ...
i2c_issa5r
4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
i2c_issa5
4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
i2c_issa5
4 August 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
update066
Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...
2022
Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...
2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...