31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impairment Comments ...
Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...
Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 9, Events After The Balance Sheet Date Page 1 of 2 SSAP 9, Events After The Balance Sheet Date Ba ...
Joint Joint Joint Joint DeclarationDeclaration DeclarationDeclaration DeclarationDeclarationDeclaration of the of the of the of the of the Chinese Institute of Certified Public AccountantsChinese Inst ...
i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...
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1 By email (winnielam@fstb.gov.hk) and by hand 13 August 2018 Our Ref.: C/TXP, BH41299 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue ...
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦，以「文化 品牌」作為主題，並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事，歡迎各位會員，特別是執業會員踴躍參加。研討會 ...
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...
18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...
Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...
