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Board diversity research

The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...

发布日期: 2023-01-16

File Type: pdf | Size: 2 MB

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

发布日期: 2019-03-25

File Type: pdf | Size: 280 KB

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

发布日期: 2019-03-25

File Type: pdf | Size: 314 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

发布日期: 2019-03-25

File Type: pdf | Size: 172 KB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

发布日期: 2019-03-25

File Type: pdf | Size: 576 KB

2016chi

準則趨同的更新文件(2016年6月6日) 中國財政部於2015年12月就收入新準則的建議發出徵求意見稿，邀請公眾發表意見。我們對徵求意見稿的分析，顯示所建議的準則與香港/國際財務報告準則第15號《與客戶之間的合同產生的收入》(2014年)原則上趨同。此外，財政部現正進行金融工具、租賃和保險合同的準則修訂工作，以維持中國企業會計準則與香港/國際財務報告準則趨同。公會留意到財政部就趨同事宜付出更大努力 ...

发布日期: 2016-06-06

File Type: pdf | Size: 454 KB

2015chi

準則趨同的更新文件（2015年5月7日）在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

发布日期: 2015-05-07

File Type: pdf | Size: 480 KB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

发布日期: 2014-08-20

File Type: pdf | Size: 181 KB

Status report 2013c

準則趨同的更新文件（2014年4月7日）在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

发布日期: 2014-04-23

File Type: pdf | Size: 475 KB

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

发布日期: 2010-01-20

File Type: pdf | Size: 116 KB

cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

发布日期: 2007-06-26

File Type: pdf | Size: 172 KB

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

发布日期: 2004-06-14

File Type: pdf | Size: 198 KB

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

发布日期: 2003-07-04

File Type: pdf | Size: 128 KB

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

File Type: pdf | Size: 637 KB

update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

File Type: pdf | Size: 508 KB

update242

i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...

File Type: pdf | Size: 1 MB

Capstone_version 2_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 2 Capstone (Pilot Examination Paper – Version 2) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

File Type: pdf | Size: 6 MB

26022

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...

File Type: pdf | Size: 527 KB

570ppt

Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...

File Type: pdf | Size: 2 MB

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update167

i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...

发布日期: 2019-03-25

File Type: pdf | Size: 935 KB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

发布日期: 2019-03-25

File Type: pdf | Size: 782 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ED-ed10

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

发布日期: 2008-12-18

File Type: pdf | Size: 400 KB

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Board diversity research

hkas31

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2016chi

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private-entities-hi-lv-comparison

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cap50a

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tb10

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26022

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