AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

alert37

1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

Order_D-14-0979P

1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

Flashcard_Module B(5th edition)

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update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

ed_crlost

Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

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