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hkas37

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...

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HKAS 8_2023

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...

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HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

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update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

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1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...

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1448_PD_Investment Series_OCT2019_v2

14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...

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1448_PD_Investment Series_OCT2019_v2_190906103619

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1448_PD_Investment Series_OCT2019_v2_190906103637

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1448_PD_Investment Series_OCT2019_v2_190906103746

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1448_PD_Investment Series_OCT2019_v2_190906103708

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1448_PD_Investment Series_191014

1448_PD_Investment Series_191014 14 48 _1 91 01 4 Case studies workshops Investment Series (October to November 2019) Investment is of critical importance to an investor, be it an individual or instit ...

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1448_PD_Investment Series_191014

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1448_PD_Investment Series_191014

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1448_PD_Investment Series_OCT2019_v2_190906103727

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1448_PD_Investment Series_191014

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TF event (06

Updates on the IIT rebate policies in the Greater Bay Area Programme Code: SCPD19120601 About the topic The Chinese government realized that attracting more high-level talent to help developing the Gr ...

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budget_proposal_2005_2006

Composition of the HKICPA Taxation Committee 2004 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood Members: Ms. Deborah Annells Dr. Chan Koon Hung Ms. Florence Chan Dr. ...

发布日期: 2005-01-06

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Mod C (Jun 11) Student Notes (All)

Mod C (Jun 11) Student Notes (All) Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presen ...

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Mod C (Jun 11) Student Notes (All)_1

Mod C (Jun 11) Student Notes (All)_1 Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Pres ...

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bc-revenue

November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

发布日期: 2011-11-14

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01_28

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

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90022

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pn900rev19

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01_28

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28pn900rev19

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Summary of IASB TRG papers

IFRS 17 TRG: 4 April 2019 IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 2019IFRS 17 TRG: 4 April 201 ...

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update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

发布日期: 2019-03-25

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ed_ic

Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsInsurance Contracts Comments to be received by 25 October 2 ...

发布日期: 2013-06-20

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update069

Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...

发布日期: 2019-03-25

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hkfrs4

Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

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A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”

(HONG KONG, 29 November 2023) The Hong Kong Institute of Certified Public Accountants (HKICPA) today announced the winners of the 24th Best Corporate Governance and ESG Awards (“Awards”). This year, t ...

发布日期: 2023-11-29

HKICPA makes recommendations for the government’s budget to reconnect Hong Kong with the international community and enhance its competitive edge

Today, the Hong Kong Institute of Certified Public Accountants (“the Institute”) has announced its tax policy and budget proposals for the 2023-24 fiscal year. Under the theme "Reconnect and Rene ...

发布日期: 2023-01-19

HKICPA finds MSCO award winners continuing to raise their standards against the minimum requirements while calling for more focus on board diversity in Hong Kong

(HONG KONG, 5 December 2022) Hong Kong Institute of Certified Public Accountants (“the Institute”) today announced the winners of the 22nd Best Corporate Governance and ESG Awards (“Awards”). In respo ...

发布日期: 2022-12-06

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

发布日期: 2019-03-25

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MPS_C_PartI

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发布日期: 2019-01-10

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MPS_C_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: 2019-01-10

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MPS_C_PartI

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发布日期: 2018-10-23

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SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

发布日期: 2018-10-04

File Type: pdf | Size: 936 KB

ms0427

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 April 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ( ...

发布日期: 2018-05-31

File Type: pdf | Size: 276 KB

ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

发布日期: 2017-09-06

File Type: pdf | Size: 197 KB

MPS_Module D_Part 1

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: 2016-10-17

File Type: pdf | Size: 552 KB

MPS_Module C_Part 1_Upload

Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...

发布日期: 2016-04-18

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20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

发布日期: 2015-05-04

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16-10-2013_Module D part 1

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发布日期: 2013-11-14

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comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

发布日期: 2012-12-03

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hkas37

HKAS 8_2023

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update 273

1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019_v2_190906103746

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1448_PD_Investment Series_191014

1448_PD_Investment Series_191014

1448_PD_Investment Series_191014

1448_PD_Investment Series_OCT2019_v2_190906103727

1448_PD_Investment Series_191014

TF event (06

budget_proposal_2005_2006

Mod C (Jun 11) Student Notes (All)

Mod C (Jun 11) Student Notes (All)_1

bc-revenue

01_28

90022

pn900rev19

01_28

28pn900rev19

Summary of IASB TRG papers

update049

ed_ic

update069

hkfrs4

A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”

HKICPA makes recommendations for the government’s budget to reconnect Hong Kong with the international community and enhance its competitive edge

HKICPA finds MSCO award winners continuing to raise their standards against the minimum requirements while calling for more focus on board diversity in Hong Kong

update037

MPS_C_PartI

MPS_C_PartI

MPS_C_PartI

SCPD18101001_HandoutForSeminar

ms0427

ed_20176

MPS_Module D_Part 1

MPS_Module C_Part 1_Upload

20150430_MPSII_C

16-10-2013_Module D part 1

comvita_Dec