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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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compar23dec
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 ...
![compar300623](/images/search_icon_pdf.gif)
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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Professional representation
A single voice can sometimes be hard to hear, but all our voices together can move mountains. The Institute represents all of our members' views towards laws, government budgets and legislation an ...
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Appendices
137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...
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4clr
Circular on Reporting related to the Private Columbaria Ordinance 1 February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of Certified Pub ...
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4mkr
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of ...
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cicpa
Body: Body: Body: Body: Body: Body: Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountants (CICPA) Chinese Institute of Certified Public Accountant ...
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9pcotc
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021 Circular on Reporting related to the Private Columbaria Ordinance This Circular is intended to be used as general guid ...
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Technical Articles
Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...
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976r3_EandT_TeacherExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
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tuecoe13jan
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
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std1912end
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2019 year-end Standards affected New standard and amendme ...
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nas23yr
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to December 2023 year-end Standards affected New standard and amendments relate to Member ...
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nas0123
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standar ...
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Example Reports for Auditors and Companies
(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Aud ...