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Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

发布日期: 2019-01-25

update315

i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...

File Type: pdf | Size: 201 KB

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

发布日期: 2019-01-25

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

发布日期: 2017-02-01

File Type: pdf | Size: 435 KB

apm20170203old

发布日期: 2017-01-18

File Type: pdf | Size: 823 KB

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

发布日期: 2016-06-01

20150519_ETSII_A

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发布日期: 2015-05-22

File Type: pdf | Size: 5 MB

05

中国人寿保险股份有限公司关于《国际会计准则第7号》修订的反馈意见香港会计师公会：贵公会关于邀请我公司对国际会计准则理事会《国际会计准则第7号》修订征求意见稿反馈意见的函收悉，经研究我公司反馈意见如下，供参考。一、披露动议修订对《国际会计准则第7号——现金流量表》修订的本征求意见稿是披露动议项目的组成部分。建议的修订目标如下： 1. 改进向财务报表使用者提供的关于主体筹资活动的信息（不包括权益项目 ...

发布日期: 2015-03-17

File Type: pdf | Size: 390 KB

Discount offer

香港中樂團現特為香港會計師公會會員或其親戚子女提供兩項「認識中樂齊齊揀」課程優惠。兩項課程名額有限，欲報從速，額滿即止！１）７月課程整個課程共四堂，學費每位原價HK1,660（連報名費），現優惠價每位HK1,400 （優惠已豁免報名費HK100 及享有9 折優惠），２）８月課程（「認識中樂齊齊揀課程*」特別班）日期：2013 年8 月30 日（五）時間：10am-1pm（整個課程於3 小時 ...

发布日期: 2013-06-27

File Type: pdf | Size: 436 KB

Module 14

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发布日期: 2012-10-15

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

发布日期: 2009-12-16

File Type: pdf | Size: 222 KB

calendar

November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

发布日期: 2006-11-09

File Type: pdf | Size: 847 KB

FPE_App_form_June06

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...

发布日期: 2006-03-15

File Type: pdf | Size: 85 KB

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

发布日期: 2006-03-10

File Type: pdf | Size: 1 MB

Associate Level

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发布日期: 2020-11-04

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 684 KB

LYJMF_Concert_Intro

2017 年7 月12 日中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站）林耀基音樂基金將於2017 年7 月12 日星期三晚上8 時假香港文化中心音樂廳舉行慶祝香港回歸祖國二十週年紀念活動之中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站）。2017 年是林耀基教授的八十週年誕辰，他的學生們從世界各地匯聚到一起，舉辦紀念活動，傳承一代宗師的音樂精神和教學理 ...

发布日期: 2017-06-20

File Type: pdf | Size: 225 KB

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

发布日期: 2014-11-27

File Type: pdf | Size: 90 KB

out_jan

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...

发布日期: 2011-01-06

File Type: pdf | Size: 262 KB

100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

发布日期: 2010-05-14

File Type: pdf | Size: 186 KB

TIG100610

发布日期: 2010-05-14

File Type: pdf | Size: 186 KB

TIG090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

发布日期: 2009-08-26

File Type: pdf | Size: 262 KB

090910

发布日期: 2009-08-26

File Type: pdf | Size: 262 KB

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

File Type: pdf | Size: 219 KB

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

发布日期: 2009-05-14

File Type: pdf | Size: 151 KB

ED_IFRS_7

October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...

发布日期: 2008-10-14

File Type: pdf | Size: 421 KB

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Financial Reporting - commonly asked technical questions (Standards currently effective)

update315

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

gMPFLSP

apm20170203

apm20170203old

New QP Consultation

20150519_ETSII_A

05

Discount offer

Module 14

p100118-19

calendar

FPE_App_form_June06

calendar

Associate Level

update210

LYJMF_Concert_Intro

Application Form - International

out_jan

100610

TIG100610

TIG090910

090910

update295

Legal_Pronouncements_2003

ED_IFRS_7

HKBN Handbill 20231130 ENG

HKBN Handbill 20231031 ENG

HKBN Handbill 20231231 ENG