13feb
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 9 Financial Instruments (audio) HKFRS 9 Financial Instruments will become mandatorily effective for annual periods beginni ...
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e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
WSHP19111301_16_190905154407
HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...
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e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 16 Leases (audio) The new lease accounting standard, HKFRS 16 Leases will be effective for annual periods beginning on or ...
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e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
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e HKICPA e-seminar: How will the new ethical standard – NOCLAR affect you? (audio) The new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR), is effective on 15 July 20 ...
WSHP20010801r
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
75022
PN 750 Issued February 2013; revised May 2022* Effective for reviews of financial information beginning on or after 15 December 2022 Review of Financial Information under the Hong Kong Listing Rules f ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
730pn21
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
27pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
01_27
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
pr_20170814_en
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pr-20170426-en
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pr-20161003-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...