CaseQuestion
Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...
e-resources_may15
New e-Resources (May 2015) New EBooks Title : Administering Fiscal Regimes for Extractive Industries : A Handbook Author: Jack Calder Publisher: International Monetary Fund Year: 2014 eISBN: 978148438 ...
newbooks_mar15
New Books in Library (March 2015) Accounting Title /Author(s): Financial management : principles and applications /J. William Petty ... [et al.]. ISBN: 9781442539174 Publisher: Pearson Australia Editi ...
i2c_ias1
12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...
newbooks_dec14
New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...
ifac-fair value
-1 -BY FAX AND BY POST (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC 16 January 2002 Technical Director, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A ...
ifac-fairvalue
-1 -BY FAX AND BY POST (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC 16 January 2002 Technical Director, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A ...
ifac-fair value
-1 -BY FAX AND BY POST (0062 1 212 2869570) Our Ref.: C/AUG, I/IFAC 16 January 2002 Technical Director, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, NY 10017, U.S.A ...
4sme23c
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Date: Thu ...
techwatch62
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 ...
CO-rewrite - non transitional QA
Can a financial year be set to end on a specific day of the week rather than a specific date Answer Yes, this is now expressly provided for in the CO. Specifically, section 367 was amended by the 2018 ...
42t3tb6
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...
t3tb6
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...
Financial Reporting - commonly asked technical questions (Standards currently effective)
Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...
techwatch65
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 Spotli ...
annual_report_2018_chi
會長報告理事會管理團隊會員及專業資格會員支援及專業發展傳訊及聯繫企業社會責任報告架構、管治及財務準則、職業道德及監管委員會及工作小組核數師報告及財務報告內地及國際思維領導香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金37 33 40 41 42 02 06 11 16 21 25 29 43 目錄1 前言我們正身處「Accounting Plus」世代,會計師享有廣泛多元的事業發展,亦 ...
update244
i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...
ed_fair_value
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
ed_ifrss
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
225
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2015 at 8:30 a.m. in the Room 5 of the Hong Kong Institute of Certified Public Accountants, 27/F ...
351
1 Minutes of the st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 May 2015 at 8:30 a.m. Board Room of the Hong Kong Institute ...
featuredbooks_mar15
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 Stamp Duty Books E-books E-journals R ...
sub_disclosure
1 11 September 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 Changes t ...
featuredbooks-may
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 Fraud investigation Books E-books E-j ...
steve-ong
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Monday, February 04, 2013 7:02 PM To: Simon Riley; Winnie Chan Cc: ComMem-DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FR ...
july
1 Minutes of the 201st meeting of the Financial Reporting Standards Committee held on Tuesday, 3 July 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...
rif110509
Professional Ethics in Liquidation and Insolvency About the topic The Institute is inviting comments on the exposure draft ("ED") of a new section 500 of the Institute's Code of Ethics f ...
aasc-30-12
1 Minutes of the 312th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 26 October 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
F090901
Financial Reporting Forum -IASB Exposure Drafts on IAS 39 Replacement and Fair Value Measurement 1 Date Tuesday, 1 September 2009 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs Training ...
I2C-RR-Activities
31 July 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RATE-REGULATED ACTIVITIES Comments to be received by 30 October ...
0108
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...
FRSCMS-Jan
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...
ethics_0502
Ethics Committee Meeting Summary – February 2005 The Ethics Committee (Committee) met on 4 February 2005. Members of the Committee present were: Mark Fong (Chairman), Doug Oxley (Deputy Chairman), Cha ...
EC_Meeting summaries
Ethics Committee Meeting Summary – February 2005 The Ethics Committee (Committee) met on 4 February 2005. Members of the Committee present were: Mark Fong (Chairman), Doug Oxley (Deputy Chairman), Cha ...
0211
page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...
FRSCMS-Nov
page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...
Ipsas6-8
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...
Ipsas6-8
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...
383
1 Minutes of the 383rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 23 June 2020 at 8:30 a.m. Board Room of the Hong ...
2671021
1 Minutes of the 267th meeting of the Financial Reporting Standards Committee held on Thursday, 21 October 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Mr. Ernest Lee ( ...
031030
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...
031030
PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...
featuredbooks-may
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 Credit Risk Title: Credit risk fronti ...
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
hksa710cfd
Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...
hksa57015
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
Module A _Dec 16_Question
You don't have access right to view the details. Please login.