SampleNotesDisclosures2007
Sample notes to the financial statements for the year ended 31 December 2007 First-time Statement of Compliance with IFRSs These consolidated financial statements have been prepared in accordance with ...
greenpartners
To : PR Section, HKSA Fax : 2865 6603 /2865 6776 Address : Hong Kong Society of Accountants 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong Enrollment Form to the HKSA /EPD Green Partners Progr ...
update297
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Practical Experience Framework
Is there any time limit for practical experience to be recognized as relevant for HKICPA membership Is there any time limit for practical experience to be recognized as relevant for HKICPA membership ...
update137
Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...
update064
Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...
7qeftc
Circular on Reporting to Grantees of the Quality Education Fund 1 December 2021 Circular on Reporting to Grantees of the Quality Education Fund This Circular is intended to be used as general guidance ...
qef1212
Circular on Reporting to Grantees of the Quality Education Fund 1 December 2021 Circular on Reporting to Grantees of the Quality Education Fund This Circular is intended to be used as general guidance ...
July 2015 media alert (Eng)
July 2015 media alert (Eng) 1 A Plus media alert Dear editors and reporters: HKICPA chief executive on future overhaul The July issue features an interview with Raphael Ding, China's volatile stoc ...
update226
i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
ed_pn8101t
Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...
ma-0410-en
1 A Plus media alert Dear editors and reporters: Tencent's money-making plan The April issue of APlus is out now, featuring a profile of Tencent's CFO, the 40th anniversary of the Hong Kong In ...
pr20111104-e
1 A Plus media alert Dear editors and reporters: The newspapers battlefield The November issue of A Plus is out now and studies Sing Tao's strategy in the media market, why Chinese companies are d ...
snp_rra
IFRS Standards Exposure Draft January 2021 This Snapshot provides an overview of the Exposure Draft Regulatory Assets and Regulatory Liabilities published by the International Accounting Standards Boa ...
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976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
Module A (Dec 14)_Question
Module A (Dec 14)_Question Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
Module A (Dec 14)_Question_Revised
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Module A (Dec 14)_Question_Revised_1 Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...
Hong Kong Law
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AT - Hong Kong Law
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ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
ab3
AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...
sas300
SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...
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Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...
ed_itr
International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...
order-0863C
1 Proceedings No.: D-13-0863C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disc ...
Circular_SGIG160124
DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...
Circular_SGIG160124old2
DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...
Circular_BrIG1601
Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...
20151228_Photography Gatherings_AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
src160105i
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
Circular_GIG160116
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
src160105i_o
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
jf_jan
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jan
1 Minutes of the 189th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 January 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
tue-jan-mar-2010
Technical Update Evening 2010 January 2010 to March 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Up ...
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Technical Update Evening 2010 January 2010 to March 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Up ...
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Technical Update Evening 2010 January 2010 to March 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Up ...
tue-jan-mar-2010-old
Technical Update Evening 2010 January 2010 to March 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Up ...
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tk274
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...
372
1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...
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DC order_1157O_26apr2018_edited_
IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...