ed-leases-basis
August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...
rundown
2014 SMP Symposium Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:10 Welcoming Remarks Mr. Clement Chan – President, HKICPA 09:10 – 10:10 Tax Update Speaker Mr. Tam Tai-pang, JP – Dep ...
pps
Invitation to Comment on IAASB Exposure Draft Proposed ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Presented by: Grace Lau HKICPA Standard Sett ...
131018ppt
Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website By email (bc_08_16@legco.gov.hk) and by hand 5 September 2017 Our Ref.: C/TF, BH37053 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amend ...
ED-CreditRisk
Discussion Paper DP/2009/2 June 2009 Credit Risk in Liability Measurement Comments to be received by 1 September 2009Discussion Paper Credit Risk in Liability Measurement Comments to be received by 1 ...
Education material1
Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...
ED-Constitution-n-Preface
ENLARGING THE IFRIC Proposed Amendments to the IASC Foundation Constitution and the Preface to International Financial Reporting Standards International Accounting Standards Committee Foundation Comme ...
hkfrs14
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...
update138
i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...
HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...
techwatch152
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 ...
techwatch152
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 ...
ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
acc_ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
ed_5
Proposed Narrow Scope Amendments to: • International Standards on Quality Management; • International Standards on Auditing; and • International Standard on Review Engagements 2400 (Revised), Engageme ...
12financial Statements
74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...
sub540pd
1 1 August 2017 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 540 (Revised), Au ...
ED-IAS32-Classificationrights
August 2009 Exposure Draft ED/2009/9 Classifi cation of Rights Issues Proposed amendment to IAS 32 Comments to be received by 7 September 2009Exposure Draft CLASSIFICATION OF RIGHTS ISSUES (proposed a ...
2018_CaseQ_Chi_Level 2_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第二級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
_for briefing
香港会计师公会青年汇委员会长三角经济圈考察团-上海(2018年10月17 -20日)团员名单中文姓名称谓英文名字机构名称职衔组别同房人士1团长陈晓奋先生Ivan香港会计师公会青年汇委员会中审众环(香港)会计师事务所有限公司主席执业董事------2副团长杨朗欣女士Yan香港会计师公会青年汇委员会罗兵咸永道有限公司副主席税务总监------3秘书长黄俊硕先生Edmund香港会计师公会青年汇委员会黄龙 ...
FE Dec 18 Paper IIQuestion
You don't have access right to view the details. Please login.
ED-Proposed-Improvement
October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...
ig_refer
1 The guidance below was developed by the Ethics Committee (EC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKICPA, EC and their staff do ...
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 ...