itc_itr
10 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT International Tax Reform—Pillar Two Model Rules (Proposed a ...
i2c_LCE
26 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT THE I ...
5sme23c
From: info on behalf of HKAB To: P.T. Comment Letter Subject: HKICPA"s Invitation to Comment on IASB Exposure Draft, Third edition of the IFRS for SMEs Accounting Standard Date: 2023年1月16日10:01:2 ...
i2c_isme
12 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ISSB EXPOSURE DRAFT Methodology for Enhancing the International Applicability of the SA ...
CL5pir9
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Fri ...
i2c_TAD_IFRS3_20230921
21 September 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISION Comments to be received ...
itc_susec
30 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT PROPOSE ...
CL2_wee
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
CL2_HKAMsc
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
CL4_sub9
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
rd_PIRIFRS 15
10 August 2023 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 13 September 2023 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 15 ...
i2c_rfi1523
30 June 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 15 Revenue from Contra ...
Financial Reporting - commonly asked technical questions
What should an entity do What should an entity do if the Small and Medium-sized Entity Framework and Financial Reporting Standard (SME-FRF & SME-FRS) does not set out any specific requirements fo ...
update311
i Update No. 311 (Issued 9 July 2024) This Update relates to the issuance of HKFRS 18 Presentation and Disclosure in Financial Statements. To respond to investors’ demands for better information about ...
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
pr-20170712-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
pr-20160229-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
pr-20160229-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...