20130411_module_a_part1
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20121108_ModuleC_PartII
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aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
i2ccoe_conflict
22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...
Module A Workshop 2
Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
ed-agendaconsultation
July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...
jul-issue
PRC accounting 44 July 2010 我國會計準則國際趨同走向縱深發展階段–財政部發佈《中國企業會計準則與國際財務報告準則持續趨同路線圖》解讀Liu Yuting explains the Ministry of Finance’s roadmap on continuous convergence between China Accounting Standards for B ...
ed-fvo-finacial-liabilities
May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
smp-forum-asc-oct
1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...
ed-amortised-cost-n-impairment-basic
November 2009 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010 Basis for Conclusions Exposure Draft ED/2009/12Basis for Conclusions on Exposure Draft FINANC ...
nss-eeting-sept
The Financial Reporting Council Limited is a company limited by guarantee Registered in England number 2486368. Registered Office: As above A part of the Financial Reporting Council Accounting Standar ...
ED-RR-Activities-Rate-BC
Basis for Conclusions Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Basis for Conclusions on Exposure Draft RATE-REGULATED ACTIVITIES Comments ...
ED-BasisConclusion
Basis for Conclusions Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Basis for Conclusions on Exposure Draft FINA ...
Guide_for_employers
1 Contents Qualification Programme 2 Accreditation of Training Organisations – a Guide for Employers 2 Introduction 2 Section 1 3 Accreditation Criteria 3 Introduction 3 Accreditation Criteria 4 Respo ...
JudgesReport2008
2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...
JudgesReport2007
Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...
3_Student_training_records
Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...
IFAC_IESBA
24 July 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFTS ON ...
hksqc1
Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...
JudgesReport2005
1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
ED-D12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
ifric-d12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
JudgesReport2004
1 Award Winners Significant Improvement Award Hang Seng Index Category Johnson Electric Holdings Limited PCCW Limited Non-Hang Seng Index Category Hong Kong Exchanges and Clearing Limited Hang Seng In ...
hksa545
AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...