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ifrs8ps

Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...

File Type: pdf | Size: 132 KB

hkas28_2011_pg21

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...

发布日期: 2019-03-25

File Type: pdf | Size: 69 KB

Business combinations - Disclosures, Goodwill and Impairment

About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...

发布日期: 2018-10-09

236

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 May 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2017-08-10

File Type: pdf | Size: 197 KB

232

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 18 October 2016 at 8:45 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

发布日期: 2016-12-20

File Type: pdf | Size: 128 KB

227

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

发布日期: 2016-03-23

File Type: pdf | Size: 161 KB

PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

发布日期: 2015-01-26

File Type: pdf | Size: 224 KB

PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

发布日期: 2015-01-26

File Type: pdf | Size: 224 KB

PAIB150205-13

About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

发布日期: 2014-12-24

File Type: pdf | Size: 225 KB

featuredbooks-nov

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 Not-for-profit Accounting Books E-boo ...

发布日期: 2012-11-06

File Type: pdf | Size: 553 KB

featuredbooks-oct

发布日期: 2012-11-06

File Type: pdf | Size: 553 KB

newbooks-sep

New Books in Library (September 2012) Audit and Assurance Title /Author: 企業內部控制審計工作底稿編制指南/中國註冊會計師協會編ISBN: 9787509532584 Publisher: 北京: 中國財政經Year: 2011 Call No.: HF5668.25 .Q596 2011 Subject: Auditing, ...

发布日期: 2012-08-31

File Type: pdf | Size: 516 KB

newbooks-dec

New Books in Library (Dec 2011) Business Finance Title /Author: 財務管理/苗潤生主編; 陳潔, 于桂琴副主編Publisher: 北京: 清華大學出版社: 北京交通大學出版社Year: 2011 Call No.: HG4026 .C356 2011 Subject: Corporations—Finance Title /Autho ...

发布日期: 2011-12-13

File Type: pdf | Size: 289 KB

I2C-ManagementCommentary

16 July 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ON MANAGEMENT COMMENTARY Comments to be received by 8 February 201 ...

发布日期: 2009-07-16

File Type: pdf | Size: 82 KB

itc_ed_ISA_550_570

March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...

发布日期: 2007-03-19

File Type: pdf | Size: 71 KB

itc_ed_ISA_550_570

发布日期: 2007-03-19

File Type: pdf | Size: 71 KB

sub_tad161121

Page 1 of 2 Our Ref.: C/FRSC Sent electronically through the IFRS Website (www.ifrs.org) 16 November 2021 Sue Lloyd IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lon ...

File Type: pdf | Size: 302 KB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

2021

Date Subject 24 March 2021 IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 Comment letters received Meeting summary 24 February 2021 IASB Exposure ...

发布日期: 2021-02-04

ed201508

Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...

发布日期: 2015-10-28

File Type: pdf | Size: 219 KB

revised_IFAC_Code

October 2004 Invitation to Comment Response Due Date 19 November 2004 IFAC Exposure Draft Proposed Revised Code of Ethics for Professional Accountants CONTENTS Hong Kong Institute of CPAs Invitation t ...

发布日期: 2004-10-13

File Type: pdf | Size: 703 KB

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

发布日期: 2017-06-13

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

发布日期: 2017-06-13

Sharing Forum_FE_0326

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发布日期: 2015-04-13

File Type: pdf | Size: 1 MB

overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

发布日期: 2017-08-02

File Type: pdf | Size: 1 MB

sub_p10

1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 2 May 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA Dear ...

File Type: pdf | Size: 779 KB

TechWatch195

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

发布日期: 2019-01-15

File Type: pdf | Size: 280 KB

article_local arbitration awards_final

1 Winding-up based on local arbitration awards: Is leave to enforce required? Jose Maurellet, SC Tom Ng Des Voeux Chambers Introduction It is well-established that a local arbitration award is enforce ...

发布日期: 2016-12-01

File Type: pdf | Size: 63 KB

ed_ias16

IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...

发布日期: 2017-06-19

File Type: pdf | Size: 200 KB

Associate DirectorStandard Setting Feb 2021

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

File Type: pdf | Size: 235 KB

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

发布日期: 2019-03-25

File Type: pdf | Size: 250 KB

ed_ifrs10ias28

Exposure Draft ED/2014/2 June 2014 Comments to be received by 15 September 2014 Investment Entities: Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28Investment Entities: ...

发布日期: 2014-06-10

File Type: pdf | Size: 150 KB

auditing_annex1_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...

发布日期: 2011-01-06

File Type: pdf | Size: 189 KB

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/16 Clarifications to IFRS 15

发布日期: 2015-12-02

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/16 Clarifications to IFRS 15

发布日期: 2015-12-02

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/2 Effective Date of IFRS 15

发布日期: 2015-07-13

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/2 Effective Date of IFRS 15

发布日期: 2015-07-13

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/1 Classification of Liabilities

发布日期: 2015-06-16

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/1 Classification of Liabilities

发布日期: 2015-06-16

Invitation_ED2

14 November 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 2: “SHARE-BASED PAYMENT” The Internatio ...

发布日期: 2002-11-18

File Type: pdf | Size: 312 KB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_D_PartI

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

发布日期: 2017-10-30

File Type: pdf | Size: 657 KB

MPS_D_PartI

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File Type: pdf | Size: 655 KB

新冠疫情對香港商界的影響

香港會計師公會調查報告《The COVID-19 Impact: A survey of PAIBs》的主要結果新型冠狀病毒疫情對商界和社會帶來重大衝擊。社交距離措施、外遊和群組聚集限制，只是商界受到的部分影響。全球正努力適應這些挑戰，而商界也在調整運營模式。最近新聞亦報導有關新冠疫苗具效用的好消息，讓人對2021年疫情遠去抱了希望。香港會計師公會在舉行2020年度商界專業會計師網上研討會前， ...

发布日期: 2021-02-10

10clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

File Type: pdf | Size: 607 KB

10mkr

File Type: pdf | Size: 608 KB

Web_Shangri-La Shenzhen_20160428_2

Shangri-La Hotel, Shenzhen is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered ...

发布日期: 2016-04-28

File Type: pdf | Size: 122 KB

File Type: pdf | Size: 120 KB

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ifrs8ps

hkas28_2011_pg21

Business combinations - Disclosures, Goodwill and Impairment

236

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PAIB150213

PAIB150213

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featuredbooks-nov

featuredbooks-oct

newbooks-sep

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I2C-ManagementCommentary

itc_ed_ISA_550_570

itc_ed_ISA_550_570

sub_tad161121

i2cpn74021

2021

ed201508

revised_IFAC_Code

Comment Letters

Comment Letters

Sharing Forum_FE_0326

overview-2017

sub_p10

TechWatch195

article_local arbitration awards_final

ed_ias16

Associate DirectorStandard Setting Feb 2021

pn1012

ed_ifrs10ias28

auditing_annex1_e

Comment Letters

Comment Letters

Comment Letters

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Comment Letters

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Invitation_ED2

update218

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新冠疫情對香港商界的影響

10clr

10mkr

Web_Shangri-La Shenzhen_20160428_2

Web_Shangri-La Shenzhen_20160428_1

Web_Shangri-La Shenzhen_20160428

steve-ong