TechWatch203
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
MichaelPage
commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...
newbooks-aug
New Books in Library (Aug 2011) Audit and Assurance Title /Author: 審計/中國注冊會計師協會編. Publisher: 北京: 經濟科學出版社, 2011 Year: 2011 Call No.: HF5667 .S5465 2011 Subject: Auditing—China—Examinations, questions, ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
ED06-i2c
21 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 6, EXPLORATION FOR AND EVALUATION OF MIN ...
20130513_module_a_case
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Modules6to10
Module aim The objective of the Associate Level is to develop students with core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, mana ...
modules6to10
Module aim The objective of the Associate Level is to develop students with core technical knowledge and application skills for routine professional problems in the areas of accountancy, finance, mana ...
islamic-bond
15 June 2012 By email (sukuk_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXG, M83786 Miss Salina Yan, JP Deputy Secretary for Financial Services and the Treasury (Financial Services) 1 Financial ...
Module B 6th Edition Flash Card
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techwatch52
Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...
techwatch52
Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...
HK version1_clean
P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
SAT_2014_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港會計師公會(“公會”)於2014 年7 月25 日與國家稅務總局(“國稅總局”) 在北京市海淀區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會的陳錦榮會長對國稅總局抽暇舉行這次交流會表示感激, 並相信是次會議能促進公會與國稅總局相互交 ...
SAT_2014_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港会计师公会(“公会”)于2014 年7 月25 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会的陈锦荣会长对国税总局抽暇举行这次交流会表示感激,并相信是次会议能促进公会与国税总局相互交流的 ...
newbooks-jun
1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...
SAT_2015_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
newbooks-jan
New Books in Library (Jan 2012) Business Finance Title /Author: Consumer debt report II : report of findings and recommendations Publisher: London : INSOL International Edition: 2nd ed. Year: 2011 Cal ...
invitation_to_comment_fi
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invitation_to_comment_fi
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quality_control
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...
quality_control
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB's EXPOSURE DRAFT ON QUALITY CONTROL • Proposed New ISQC 1 "Quality Control for Audit, Assurance and Related Service ...
ED-IFRIC-D22
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update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
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report-trustees-strategy-review
April 2011 IFRS Foundation Comments to be received by 25 July 2011 Report of the Trustees’ Strategy Review IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second DecadeIFRSs as t ...
Feb07
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Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
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HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...
snap_cf
Discussion Paper July 2013 Snapshot: Review of the Conceptual Framework This Snapshot introduces the IASB’s Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Project objec ...
update 284
Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...
ed_1214improve
Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...
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New Books in Library (November 2014) Accounting Title /Author: iGAAP 2014 : a guide to IFRS reporting /principal authors, Norma Hall ... [et al.]. ISBN: 9780754547846 (pt. 1) 9780754547853 (pt. 2) Pub ...
CFW160620ans
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...
1_102(sch)_Jan14
1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...
24jan2014m-a
1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...
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SCHEDULE[Rule 4(e)]Corporate Practices(Model Memorandum and Articles of Association)The enclosed Model Memorandum and Articles of Association comprising the following titles have been drawn up by the ...
newbooks-feb
1 New Books in Library (Feb 2010) Audit and Assurance Title /Author: Auditing and assurance services /Aasmund Eilifsen ... [et al.] Publisher: London : McGraw-Hill Higher Education Year: 2010 Edition: ...
draftQA1
IFRS for SMEs General, Issue 1 Application of the IFRS for SMEs for fi nancial periods ending before the IFRS for SMEs was issued September 2011Es G he SM pplic era Es Iss a ndi Draft Q&A Response ...
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IFRS for SMEs Section 3, Issue 2 Departure from a principle in the IFRS for SMEs September 2011Es Se rom SM epar tion ip , I I e ME Draft Q&A Response 3 Paragraph 3.3 notes that ‘Financial stateme ...
aasc-30-6th
1 za Minutes of the 306th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 23 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Acco ...
Module D (5th edition)_Part 3
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976r6_SET_StudentExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...
TechWatch206
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
IAS19-i2c
5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS – ACTUARIAL GAINS AND LOSSES, GROUP ...
invitation_to_comment1015
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...
invitation_to_comment1015
-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...
570ppt
Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
Knafo JOA Article on GAA Succession Planning Survery Results - November
Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...
hkfrspe
Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...
26
1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...
update062
i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...
ED-ConstitutionalreviewpartII
September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...
update265
i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...
Stella Chan 20-Aug-2004
."...;.'{1:.D 'li;:'-'i.\ By fax to 2865 6776 and by mail lu f.UG 30 f' ,,1\ 1\ 0' ' 4 S 20 August 2004 Technical Director (Financial Reporting) Hong Kong Society of A ...
techwatch46
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
ie_ic
Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...
submissionsIFRIC_D12D13D14
14 July 2005 By E-Mail and by Post Our Ref.: C/FRSC The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...
rif_smerfi
IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...
powerpoint
Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...
ERForm0807
(July 2008) MAINLAND BUSINESS INTEREST GROUP (內地業務關注組) Mainland Business Interest Group ("MBIG") is formed in response to the views expressed by Institute members in a survey on members' ...
39618
1 Minutes of the 396th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 18 November 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
030310
1 3 March 2010 By email (hklrc@hkreform.gov.hk) and by post Our Ref.: C/PLRWG, M69012 The Secretary The Class Actions Sub-committee The Law Reform Commission 20th Floor Harcourt House 39 Gloucester Ro ...
itc__2704pie
27 February 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON PROPOSED REVISIONS TO THE DEFINITIONS OF LISTED ENTITY AND PUBLIC INTEREST ENTITY ...
sub_600isa
Our Ref.: C/AASC 30 September 2020 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 600 (Revised), ...
Module 11_LP_Vol 2
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A1a
6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item A1 -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued ...
Forum and Conference
Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...
Part2_I2C_IASB_Preliminary_views_Insurance
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
tb19
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
hksa580cfd
Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...
newbooks-dec
New Books in Library (Dec 2012) Business Finance Title /Author: Mastering financial modelling in Microsoft Excel : a practitioner's guide to applied corporate finance /Alastair L. Day ISBN: 978027 ...
subIAS37
1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 April 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...
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 ...
ED_SSAP
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
hyperinflation_economies
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
hkfrs5
Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...
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ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
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ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
techwatch45
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
HKAB_30-Oct-02
30th October 2002 Deputy Director, Accounting Hong Kong Society of Accountants Dear Sirs Consultation Paper on a Proposed Framework for Differential Reporting We refer to the Consultation Paper on Pro ...
techwatch58
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
PC-BA (Dec 14)_Question
PC-BA (Dec 14)_Question PC -Business Assurance (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong ...
Module C (Dec 14)_Question
Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...
25412
1 Minutes of the 254th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 December 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
nas2125
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...
ED PN 852 clean _17 June 03_
PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...
Module D (5th edition)_Part 1
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update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
update198
i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...