ed-reduce-complex

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

techwatch80

Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

ED-IFRICD25

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D25 Extinguishing Financial Liabilities with Equity Instruments Comments to be received by 5 October 2009IF ...

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December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions Group Cash-settled Share-based Payment Transactions Comments ...

ED-IFRS2

February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...

ias39tr-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...

20121106_ModuleA_PartII

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techwatch88

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

techwatch88

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

featuredbooks-aug

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 Business Enterprises Finance Books E- ...

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SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...

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Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...

ed-amortised-cost-n-impairment-basic

November 2009 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010 Basis for Conclusions Exposure Draft ED/2009/12Basis for Conclusions on Exposure Draft FINANC ...

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IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

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iasb-ias36&38

iasb-ias36&38 By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Propo ...

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Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...

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9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

i2c-amortised-cost-n-impairment-v01

9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

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December 2004Invitation to CommentResponse Due Date31 March 2005IFAC International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning ...