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260

1 Minutes of the 260th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 89 KB

i2c_rate

3 April 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION RATE REGULATION Comments to be received by 2 May 2013 The ...

发布日期: 2013-04-03

File Type: pdf | Size: 76 KB

hkex

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Clarification of Acceptable Methods of Depreciation and Amortization for Property, Plant and Equipment and Intangible Assets From: Stev ...

发布日期: 2013-01-14

File Type: pdf | Size: 71 KB

i2c_ex

21 April 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/4 Lack of Exchangeability Comments to be received by 30 J ...

File Type: pdf | Size: 184 KB

i2c_inc

anthonylwwong HKICPA 27 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/4 Amendments to IFRS 17 Comments to ...

File Type: pdf | Size: 67 KB

i2c_ias1def

6 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/3 Classification of Liabilities as Current or Non-current—De ...

File Type: pdf | Size: 52 KB

i2c_IRBph2

14 April 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/1 Interest Rate Benchmark Reform – Phase 2 Proposed Amend ...

File Type: pdf | Size: 58 KB

imp11cl2

From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards – Volume 11 Date: Friday, ...

File Type: pdf | Size: 185 KB

i2c_smetxr

2 June 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules— Proposed Amendment ...

File Type: pdf | Size: 183 KB

ed_improv1113

Exposure Draft ED/2012/2 November 2012 Comments to be received by 18 February 2013 Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements Cycle 2011–2013 (Proposed amendments to International ...

发布日期: 2012-11-20

File Type: pdf | Size: 140 KB

newbooks-jun

1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...

发布日期: 2010-06-04

File Type: pdf | Size: 442 KB

Mod_D_Part_II_Jun2017

1 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 s ...

发布日期: 2017-04-24

File Type: pdf | Size: 1 MB

Mod_D_Part_II_Jun2017

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File Type: pdf | Size: 1 MB

clubpalette_201201

Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...

发布日期: 2012-02-03

File Type: pdf | Size: 29 KB

Lv1_English_combined_1

The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...

发布日期: 2015-10-13

File Type: pdf | Size: 632 KB

Lv1_Chinese_combined_1

會計及商業管理個案比賽2015-16 中學組(第一級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 國際家居零售有限公司及其附屬公司（「JHC1」）於1991 年成立，是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...

发布日期: 2015-10-13

File Type: pdf | Size: 795 KB

newbooks-may

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...

发布日期: 2011-05-06

File Type: pdf | Size: 414 KB

newbooks-oct

1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...

发布日期: 2010-10-04

File Type: pdf | Size: 500 KB

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

发布日期: 2013-06-25

File Type: pdf | Size: 203 KB

D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

发布日期: 2013-02-08

File Type: pdf | Size: 950 KB

D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

发布日期: 2013-02-08

File Type: pdf | Size: 950 KB

order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

发布日期: 2013-02-08

File Type: pdf | Size: 950 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

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

038

1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...

发布日期: 2015-03-01

File Type: pdf | Size: 3 MB

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

qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

qa-report2015

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

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

hksa330cfd

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...

发布日期: 2019-03-25

File Type: pdf | Size: 236 KB

update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 865 KB

ed_ias37

IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...

File Type: pdf | Size: 165 KB

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i2c_rate

hkex

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i2c_inc

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imp11cl2

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ed_improv1113

newbooks-jun

Mod_D_Part_II_Jun2017

Mod_D_Part_II_Jun2017

clubpalette_201201

Lv1_English_combined_1

Lv1_Chinese_combined_1

Lv1_English_combined_13Oct

Lv1_Chinese_combined_13Oct

Lv1_English_combined

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newbooks-may

newbooks-oct

ed_bplan1

D-11-0542P

D-11-0542P_1

order-reasons-1008

hkas28_2011_pg21

Business combinations - Disclosures, Goodwill and Impairment

236

232

227

featuredbooks-nov

featuredbooks-oct

newbooks-sep

newbooks-dec

I2C-ManagementCommentary

itc_ed_ISA_550_570

itc_ed_ISA_550_570

sub_tad161121

038

05

aasc_331

aasc-314

Best Corporate Governance and ESG Awards

qa-report2015

qa-report2015

2021

hksa330cfd

update126

ed_ias37