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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 ...

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smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

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Module B (Dec 2016)_Answer

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FE (Dec 15) Paper I_Answer

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Financial Statements

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5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

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Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

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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 ...

Mod_A_Part_II_Jun2017

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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

MPS_D_PartI

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20130513_module_a_case

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811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

FE (Jun 15) Paper I_Answer

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2011 Update to JD_e

1 2011 Update to Joint Declaration (10 April 2012) As reported in the last update dated 7 December 2010 http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/mainland-sta ...

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ED-Disclosure-Initiative-Amdments-IAS-7-December-2014

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...