update093
i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...
ISAB_DP_0919
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ED-ISAB-RCIRFI
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
ed-reduce-complex
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
Module A Student Notes (All)a
Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...
update257
i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...
cl8s
Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...
HKFRS PS2_2023
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...
ps22024
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...
nps224
Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...
Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
Module A (5th edition)_Part 2
You don't have access right to view the details. Please login.
pn810_1
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
hkas17
Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...
hkas08
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Co ...
ab3
AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...
ab6
AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...
update207
i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...
update170
Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...
i2c_ab3
Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...
Supplement_A
You don't have access right to view the details. Please login.
Supplement_A_1
You don't have access right to view the details. Please login.
Supplement_A_2
You don't have access right to view the details. Please login.
Supplement_A
You don't have access right to view the details. Please login.
Module A 20140422 handouts
You don't have access right to view the details. Please login.
Module_Bfinalized_18_Oct_2013
You don't have access right to view the details. Please login.
finalized_Module_A1
You don't have access right to view the details. Please login.
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 ...
hksir400
HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...
PWC 10-Sep-02
PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
pn8101
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
hkas34
Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...
ed_fi23
Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 19 July 2023 IASB/ED/2023/2 March 2023 Exposure Draft IFRS ...
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
315n97adm
Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...
LPMA_6thEdition
You don't have access right to view the details. Please login.
Module A 6th Edition Learning Pack_Part 2
You don't have access right to view the details. Please login.
Module A (5th edition)_Part 1
You don't have access right to view the details. Please login.
Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...
AMLB1
Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...
lb1
Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...
COE
Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...
update218
i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...