MPS_A_PartII
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GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
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 • ...
comparison0618
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 ...
comparison0618
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 ...
2017compdec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
2017compjun
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...
2016comp
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
compar_ June16
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
compar_15dec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
compar_June15
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
wks15q1
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
wkshop2015
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
Module B 20140527 handouts
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ednci
May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...
tue-apr-jun
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
tue-jan-mar
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
hkfrs-update-dec
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
tts-apm
Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...
edimprovements
-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...
compar196
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...
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 ...
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 ...
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 ...
compar1912
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 ...
ed_ifrs15_2
Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...
ed_15cl
Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...
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 ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
pf1213q1_1
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
Paper04
Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...
p02
Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...
Dora Lee_on 23 Dec 2015_Level 1 and 2
Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
tlsjune
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
tts1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
D-09-0410O
Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...
order-reasons-0919
Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...
Mainland Business Interest Group events
Date Topic Nature of Activity Remarks 10 July 2024 Joint MBIG-FSIG cocktail reception: Regulatory investigation of and enforcement against listed companies and their officers between Mainland China an ...
ed8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
ED-IASB-ED8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
0502
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
FRSCMS-Feb
Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...
temp-sme-frf&sme-frsq&a
temp-sme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Revised July 2006 SME-FRF & SME-FRS Page 1 of 4 ...
sme-frf&sme-frsq&a
sme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Revised July 2006 SME-FRF & SME-FRS Page 1 of 4 Smal ...
HKICPA_member_flyer_2
-1 -從2006年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉此促進四同間的年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉此促進四同間的年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉此促進四同間的年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉此促進四同間的年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉此促進四同間的年起,海峽兩岸及港澳地區每均舉辦會計師行業交流研討藉 ...
Module B (Dec 2016)_Question
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20150514_ETSI_D
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1255P_DC Order_edited
IN T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") BETWEEN The Practice Review Committee of the Hong Kong institute of Cer ...
ttsq1pe
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
Auditing and Assurance Archives
Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...
edbc_cfup
Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...
3_12_2013_ModuleC_essay
Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...
ed_1214improve
Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...
J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
Circular_GIG161219
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Circular_SC2016_v2
The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...
20160520_Summer League
Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join Bowling Summer League commencing in May till September 2016. You may form your own team or we will help team you u ...
PoIG160420_Photography sharing session
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...
976r7_SET_StudentExpress_online_dec2015
NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...
976r7_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...
Flyer_GIG150511
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
976r4_EandT_StudentExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
976r4_EandT_TeacherExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...
Code of Ethics Archives
Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...
wbsmw-apr-jun
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
flyer0729
Zhang Wei-Guo Financial Reporting Forum 2011 – Stay tuned for developments of IFRS Meeting with new IASB Chairman, Mr. Hans Hoogervorst Mr. Hans Hoogervorst is the new chairman of the IASB after the r ...
w20110406
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ifac-s-m-practices-forum
The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...
Property, Infrastructure and Construction Interest Group events
Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...
TUE_Flyer_Aug-Nov08_Revised
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
TUE_Flyer_may06
What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...
Feb06
-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2006 The Auditing and Assurance Standards Committee (Committee) met on 28 February 2006. Members present at the meeting were: ...
0509
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
FRSCMS-Sep
Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...
Module B (June 12)_Question
Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
1021395a
1 Minutes of the 395th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 October 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
39526
1 Minutes of the 395th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 October 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...
Module A 6th Edition Flash Card
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