update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

sub_15pir

Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 October 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

Important Notes for Qualification Programme Examinations (June 2022 Session)

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eqs_manual

HKICPA Questionnaire System User Manual Prepared by Quality Assurance Department May 2018 1 Table of Contents Login – Step 1 Access Questionnaire webpage……....…………….………………….Page 2 Download User Manu ...

booking-form

Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...

wac62016

Workshops for Listing of a Company on Hong Kong Stock Exchange (“HKEx”) The workshops aim to assist participants to understand the key aspects for listing of a Company on HKEx through two Parts with s ...

f160407

New impairment model under IFRS/HKFRS 9: Implementation issues Date & Time 7 April 2016 12:30 p.m. – 2:00 p.m (Light refreshment starts at 12:00 p.m.) Venue Hong Kong Institute of CPAs, 27/F., Wu ...

226

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 December 2015 at 8:30 a.m. in the Rooms 3-4 of the Hong Kong Institute of Certified Public Accountants, 2 ...

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

tue151215o

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

223

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

PCRC_201406

Revision Course for Candidates taking the Practising Certificate (“PC”) Examination on Law paper June 2014 Session The Institute will offer the following 36-hour revision course for candidates sitting ...

140115

Financial services fraud investigation About the topic The seminar will look at fraud investigation for the financial services industry. Topics include: • Differences in the risk characterization betw ...

steve-ong of HKEx

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) From: Steve Ong [mailto:SteveOn ...

WAS_IC

Internal Controls System and Corporate Governance Compliance for Hong Kong Listed Company The Corporate Governance Code on Appendix 14 of the Main Board Listing Rules and Appendix 15 of the Growth Ent ...

peq2

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

ff120112

Computer Forensics Series #2 : Forensic Data Analytics About the topic At this second session of the "Computer Forensics Series" of seminars, the speakers, Jack Jia at Ernst & Young and ...

s111027s

HKFRS 9 and HKAS 39 on Financial Instruments Programme Code: S111027S Financial Instruments standard, HKAS 39 is often viewed as one of the most complicated standards. HKFRS 9, issued in November 2009 ...

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 ...

Exposure Draft 2011

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 22 December 2011 Invitation to Comment on IASB Exposure Draft of Transition Guidance (Propo ...

100315

Corporate Finance Interest Group (CFIG) lunch seminar – Privatisation and Takeover Issues About the topic At this seminar, Ms. Hilda Chiu, partner and head of corporate of Stephenson Harwood, will loo ...

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

rif-091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

091014

Tax Cases Update About the topic This forum will look at the recent important cases of: Ngai Lik Electronics Company Ltd v. C.I.R. on anti-avoidance and transfer pricing C.I.R. v. Datatronic Limited ...

FRSCMM-Aug

1 Minutes of the 174th meeting of the Financial Reporting Standards Committee held on Monday, 10 August 2009 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

WS-PRCTaxation_Apr-May2009

This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...

TIG090612

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

TIG080515

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirst served basis with priority given to Institute members. To register: Ø Online reg ...

TIG080515

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirst served basis with priority given to Institute members. To register: Ø Online reg ...

0108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

FRSCMS-Jan

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

rc-form

You may use the mailing label above to return this form together with cheque(s).Deadline: Monday, 21 February 2005 Please read the related article about the functions in the January 2005 edition of “T ...

IAS_COMMENT

Summaryo f commentsr equestedin the FA SC's Invitation to Commen! Paragrapnhu mbersc orrespondto thosea ppearingin the FASC'sI nvitationt o Comment. Aaree Disaaree Comment IAS 1, Presentationo ...

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

BookingformsTermsofusage2019Apr

Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...

Financial reporting issues

References to specific sections of the CO Question B1 – References to specific sections of the CO How should a company refer to the Companies Ordinance in its annual report for a financial year ending ...

Location and opening hours

Address: 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel. No.: 2287-7018 Opening Hours: Monday to Friday 9:00 a.m. – 7:00 p.m. Saturday 9:00 a.m. – 12:00 noon Sunday & Public H ...

Shangri-La 2023 Sep ISL

港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...

edimprov5

May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

AP Book Centre 2021 Singapore - The Fintech Nation

B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...

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Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

nrs0125

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 This standard has incorporated the consequential amendments ...

Comment Letters