hk(ifric)-int12

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 ...

hkas20

Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

tue-apr-jun

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 ...

tue-jan-mar

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 ...

ms2711

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...

FE (Dec 15) Paper I_Question

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FE (Jun 17) Paper I_Question

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spi

Page 1 of 9 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 general reference only ...

ie16

Page 1 of 9 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 general reference only ...

Comment Letters

Comment Letters

practice schedule_1711

Basketball Interest Group Practice Schedule (Pre-registration is required) October 2017 Date: 1, 8, 15, 22 & 29 November 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 October 2017 (Thursdays) – TB ...

practice schedule_1708

Basketball Interest Group Practice Schedule (Pre-registration is required) August 2017 Date: 2, 9, 16, 23 & 30 August 2017 (Wednesdays) – TBC 3, 10, 17, 24 & 31 August 2017 (Thursdays) – TBC ( ...

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

Comment Letters

Comment Letters ED/2017/3 Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9

practice schedule_1703

Basketball Interest Group Practice Schedule (Pre-registration is required) March 2017 Date: 1, 8, 15,22 & 29 March 2017 (Wednesdays) – TBC 2, 9, 16, 23 & 30 March 2017 (Thursdays) – TBC (Note: ...

practice schedule_1702

Basketball Interest Group Practice Schedule (Pre-registration is required) Febraury 2017 Date: 1, 8, 15 & 22 February 2017 (Wednesdays) – TBC 2, 9, 16 & 23 February 2017 (Thursdays) – TBC (Not ...

practice schedule_1611

Basketball Interest Group Practice Schedule (Pre-registration is required) November 2016 Date: 2, 9, 16, 23 & 30 November 2016 (Wednesdays) – TBC 3, 10, 17 & 24 November 2016 (Thursdays) – TBC ...

27-floor-plan

Rooms 5 – 9 can be combined Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center cation 27th Floor, to form an auditorium. cente f ter Wu Chung H ...

BMIG_1507practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 24 July (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 31 July (Fri) 9:00 – 11:00 p ...

BMIG_1508practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 7 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 14 August (Fri) 9:00 – 11:0 ...

TTIG_practice schedule_June11

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...

BMIG_PS_Jul

Badminton Interest Group Practice Schedule 2009 Date Time Quota Venue 10 July (Fri) 9:00 – 11:00 p.m. (4 courts) 32* Western Park Sports Centre (court no. 9 – 12) 24 July (Fri) Venue address: Western ...

Floor_Plan_2019Apr

Rooms 5 – 9 can be combined to form an auditorium. Location map Training and Meeting Facilities Rental 27th Floor Wu Chung House Floor plan of training center 27th Floor, Wu Chung House, 213 Queen’s R ...

u6315-POL-eposter-v4c

Co-organizers 合辦： Organizer 主辦： Supporting Organization 支持機構： Opportunities and Challenges in Belt-Road projects: Insights of Leaders in the Field 會計專業和企業在一帶一路項目的經驗zAbout CSHK 研究中心簡介y Led by Professor ...

pms-jan-apr

1123_20160309 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT ...

Form S2_School Block Enrolment Form with ETS form sample

香港會計師公會「企會財考試」－學校團體報名表格HKICPA Examination in BAFS －School Block Enrolment Form (只供本會填寫) (For office use only) 請用英文正楷填寫表格。Please print in Block Letters. Ref No. 1. 學校資料School Information 學校名稱Name of Sc ...

workshops05

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

vs-apr-may

955r1_20140224 Hong Kong Institute of CPAs presents this series between April and May 2014. This valuation workshop series will provide participants with an integrated understanding of valuation, with ...

valuation-oct-nov

955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

wbsmw-apr-jun

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

consultancy-feb-may

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

i2c-fvo-finacial-liabilities

13 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be recei ...

hkfrs1revised

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...

HKFRS 1_2023

First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...

Module A 20140422 handouts

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update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

tts-oct-dec-pe12apm

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 ...

tts-oct-dec-pe12apm

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 ...

tts-oct-dec-pe12apm1

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 ...

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

Tax_Bulletin_2005

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心（B型）稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...

2023

Date Subject 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers Comment letters received 26 September 2023 IASB Request for Informati ...

2022

Date Subject 23 May 2022 IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments Comment letters received 24 March 2022 IASB Exposure Draft ED/2021/10 Supplier ...

Comment Letters

Comment Letters

180917_President_Dinner_e-card_pdf

ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...

Programme_ceremony

Mentorship Programme Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road Ea ...

BMIG_1510practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 14 October (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 28 October ...