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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

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3tb6

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t3tb6

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Module 13_LP

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hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

發布日期: 2019-03-25

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Module C 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

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Module B (5th edition)_Part 2

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Module C (5th edition)_Part 2

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HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

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Module 11_LP_Vol 2

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update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

發布日期: 2013-05-16

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DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-02

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DP-Measurement-FullVer

發布日期: 2005-11-02

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aatb6_2108

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update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

發布日期: 2019-03-25

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update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

發布日期: 2019-03-25

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update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

發布日期: 2019-03-25

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02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

發布日期: 2002-05-10

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Module D (5th edition)_Part 3

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ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

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Module B 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-20

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Module D (5th edition)_Part 2

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apm_egmcl

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HKICPA Eng Annual Report 2023

42t3tb6

3tb6

t3tb6

Module 13_LP

hkfrs17

Module C 6th Edition Learning Pack_Part 1

update247

Module B (5th edition)_Part 2

Module C (5th edition)_Part 2

HKFRS 17_2023

Module 11_LP_Vol 2

update159

bc_leases

DPMeasurement_full

DP-Measurement-FullVer

aatb6_2108

update041

update219

update076

02-imp-ed

Module D (5th edition)_Part 3

ed__susec

Module B 6th Edition Learning Pack_Part 1

Module B Corporate Financing_Part 1

Module B (5th edition)_Part 1

LPMD_6thEdition

Module B Corporate Financing_Part 2

Module D (5th edition)_Part 2

apm_egmcl