update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
Case2
HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 2 AUDIT PROGRAMMES Scenario 1 AUDIT PROGRAMME – GENERAL CLIENT:DEF Limited Prepared by :ZYX Date : 6 May 05 PERIOD :y.e. 31 Dec 0 ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
Agenda papers and meeting summaries
Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...
KPMG_Dec_2011
KPMG In-house workshopsQP Modules A & C (December 2011 Session)Module A (Financial Reporting)Module C (Business Assurance)WorkshopDateVenueTimeWorkshopDateVenueTime1Monday, 17 October 2011Lucky Ce ...
update115
Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...
update057
Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...
update062
i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...
update102
i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...
update271
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
Flashcard_Module C(5th edition)
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update144
Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...
update043
Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...
update035
Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...
pn840
PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...
Anti-money laundering
NEWS External updates Subject Issue Date List of individuals and entities published under section 27 of the United Nations Sanctions (Haiti) Regulation (Cap.537CO) (English/ Chinese) related UNSC pres ...
update103
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
update243
i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...