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Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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compar300620

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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FE (Dec 14) Paper II_Answer_1

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Module A (Dec 16)_Answer

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FE (Jun 18) Paper II_Answer

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FE (Dec 14) Paper II_Answer

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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1412Paper 2 Annex 21

The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more informatio ...

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comparison0618ar

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

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Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

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ETS_Module C_final

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ETS_Module C

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ETS_Module C

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ETX_Module_C

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Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

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inbrief_dta

In brief: Deferred Tax related to Assets and Liabilities arising from a Single Transaction July 2019 1 In brief July 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transac ...

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2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

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2020 Case Competition_v12_Clean HK Sub-degree Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

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08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

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HK Best written proposal 2020_Sub-degree group

Speed Noodle Limited Table of Contents 1. Executive Summary ............................................................................................... 1 2. Financial Analysis..................... ...

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625th_210923

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Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

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1339_17June2019_Redacted

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the FA ...

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D191471C aDC order20Nov2020Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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1460P-DC Order_4Feb2020_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Ce ...

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HKICPA_timetable for public_20202

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

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Module 3

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1892_CC2022_HK_booklet

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...

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HKABE_2017-18_ Paper 2B

Paper 2B – Business Management Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUS ...

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comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

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comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

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Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

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compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

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update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

发布日期: 2019-03-25

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update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

发布日期: 2019-03-25

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i2c_is600full

4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19093001 Language Cantonese Event name Bridge Gathering - September 2019 Enrolment restrictions HKICPA members only Contact Ms. Sharon Ngai at sha ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19110301 Language Cantonese Event name Snooker Training Course - Beginner / Intermediate / Master Enrolment restrictions HKICPA members only. Regi ...

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

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frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

发布日期: 2012-07-27

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dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

发布日期: 2011-09-09

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hkfrs11

Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

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hksa220cfd

1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

发布日期: 2019-03-25

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FE (Dec 14) Paper II_Answer_1

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FE (Dec 14) Paper II_Answer

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

1412Paper 2 Annex 21

comparison0618ar

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ETS_Module C_final

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MPS_D_PartII

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ETS_Module C

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compar1912

inbrief_dta

2020 Case Competition_v12_Clean HK Undergraduate Final

2020 Case Competition_v12_Clean HK Sub-degree Final

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HK Best written proposal 2020_Sub-degree group

625th_210923

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1339_17June2019_Redacted

D191471C aDC order20Nov2020Redacted

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