Financial Reporting - commonly asked technical questions
section 11 Answer: Footnote 2 of Section 11 of HKFRS for PE states that until HKAS 39 is superseded by HKFRS 9 Financial Instruments, an entity shall apply the version of HKAS 39 that is in effect at ...
CO-rewrite - non transitional QA
Can a financial year be set to end on a specific day of the week rather than a specific date Answer Yes, this is now expressly provided for in the CO. Specifically, section 367 was amended by the 2018 ...
2020
Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...
2022
Comment letters Comment letters Item Date of Submission Category Subject -5 23 September Auditing and Assurance IAASB Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an ...
2022
webcasts Item Date of issue Title -11 9 December E-learning: Climate-related implications on financial reporting (1.5 CPD hours) 2022-10 21 November 2022 E-leaning: Interaction between Risk-Based Cap ...
update136
i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...
MPS_Module A_Part 2
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pr-member-poll-0507-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...
0726
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...