搜寻于
财务报告准则
Item |
Date of Issue |
Title |
2024-5 | July 2024 | A Plus Article: HKFRS 18: a paradigm shift in financial performance presentation |
2024-4 | April 2024 | A Plus Article: Distinction between debt and equity |
2024-3 | February 2024 | Educational Publication: Financial reporting considerations for closing out 2023 |
2024-2 | January 2024 | |
2024-1 | January 2024 | A Plus Article: A review of the revenue recognition requirement |
Item |
Date of Submission |
Subject |
2024-3 | 2 August 2024 | IASB Exposure Draft Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) |
2024-2 | 12 July 2024 | IASB Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) |
2024-1 | 28 March 2024 |
Item |
Date of issue |
Title |
2024-8 | 22 October 2024 | E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) |
2024-7 | 9 October 2024 | E-learning: Common application issues of HKFRS 3 Business Combinations (1.5 CPD hours) |
2024-6 | 9 October 2024 | E-learning: Accounting implications of HKFRS 17 Insurance Contracts for Non-Insurers (1.5 CPD hours) |
2024-5 | 11 June 2024 | E-learning: HKFRS 17 Insurance Contracts – Audit and Financial Reporting Issues (Part 2) (1.5 CPD hours) |
2024-4 | 11 June 2024 | E-learning: HKFRS 17 Insurance Contracts – Audit and Financial Reporting Issues (Part 1) (1.5 CPD hours) |
2024-3 | 31 January 2024 | E-learning: Year-end Financial Reporting Reminders for 2023 (2 CPD hours) |
2024-2 | 8 January 2024 | E-learning: Common application issues of HKFRS 9, 15 and 16 (2 CPD hours) |
2024-1 | 5 January 2024 | E-learning: Industry Update Relating to Investment Funds (1.5 CPD hours) |
审计与鍳证业务准则
Item |
Date of issue |
Category |
Title |
---|---|---|---|
2024-7 | 1 November 2024 | Ethics | Video: Navigating HKICPA Ethics Resources - Available on HKICPA Youtube; no verified CPD |
2024-6 | 9 October 2024 | Auditing and Assurance | Video: Proposed HKSA for Audits of Financial Statements of Less Complex Entities (HKSA for LCE)
- Available on HKICPA Youtube; no verified CPD |
2024-5 | 4 October 2024 | Auditing and Assurance | E-learning: Solicitors’ Accounts Rules and PN840 Reporting Engagements (1.5 CPD hours) |
2024-4 | 19 September 2024 | Ethics |
Video: A new definition for Public Interest Entity (PIE) 2024 - Available on HKICPA Youtube; no verified CPD |
2024-3 | 19 March 2024 | Ethics | -Available on HKICPA Youtube; no verified CPD |
2024-2 | 5 January 2024 | Ethics | HKICPA educational video: Pressure to Breach the Fundamental Principles of the Code of Ethics for Professional Accountants - Available on HKICPA Youtube; no verified CPD |
2024-1 | 5 January 2024 | Auditing and Assurance | E-learning: The revised standard on group audit engagements (1.5 CPD hours) |
可持续披露准则
Item |
Date of Issue |
Subject |
2024-4 | March 2024 | Guidance 2: Considerations of Skills, Capabilities and Resources in Climate-Related Scenario Analysis |
2024-3 | March 2024 | Guidance 1: Two important ideas in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures to facilitate proportionality and scalability |
2024-2 | March 2024 | Alert 49: Updates on the Institute's Sustainability Disclosure Standards development |
2024-1 | January 2024 |
Item |
Date of issue |
Category |
Title |
---|---|---|---|
2024-3 | 8 October 2024 | Sustainability | E-learning: Shaping the Future of Sustainability Reporting in Hong Kong - Exposure Drafts on HKFRS Sustainability Disclosure Standards (1 CPD hour) |
2024-2 | 29 July 2024 | Sustainability | E-learning: Sustainability Reporting Series: Embarking on the journey of IFRS Sustainability Disclosure Standards (Part 2) (1.5 CPD hours) |
2024-1 | 11 June 2024 | Sustainability |
E-learning: Sustainability Reporting Series: Embarking on the journey of IFRS Sustainability Disclosure Standards (Part 1) (1.5 CPD hours) |