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Part 9

Identifying the relevant accounting standards when a holding company prepares company Question 1.5: Identifying the relevant accounting standards when a holding company prepares company level financia ...

發布日期: 2019-04-18

Part 9

Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...

發布日期: 2019-04-18

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 ...

File Type: pdf | Size: 1 MB

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 581 KB

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

CPD requirements

Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...

發布日期: 2024-05-26

HKAS 8_2023

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...

File Type: pdf | Size: 653 KB

HKAS 16_2023

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...

File Type: pdf | Size: 860 KB

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 2 MB

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

File Type: pdf | Size: 2 MB

nas0724

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...

File Type: pdf | Size: 721 KB

nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

File Type: pdf | Size: 1 MB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

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 ...

File Type: pdf | Size: 1 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

File Type: pdf | Size: 1 MB

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

File Type: pdf | Size: 697 KB

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

File Type: pdf | Size: 1 MB

HKAS 34_2023

Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...

File Type: pdf | Size: 807 KB

HKAS 26_2023

Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...

File Type: pdf | Size: 832 KB

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

File Type: pdf | Size: 4 MB

PDI flyer

PDIA2023a_Fullset

File Type: pdf | Size: 1 MB

Register as a CPA

What is aptitude test Who is required to take this test Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member if he or she ...

發布日期: 2024-05-29

Association of Chartered Certified Accountants (ACCA)

I am an Affiliate Can I sit the Capstone I am an ACCA Affiliate. Can I sit the Capstone? Yes, you can sit the Capstone provided that 24 months have passed from the date: (a) when you have been grante ...

發布日期: 2019-02-15

HKICPA HK - Chapter 1 - Capital vs Revenue

Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...

File Type: pdf | Size: 2 MB

30923sa805

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...

File Type: pdf | Size: 567 KB

30927pn900

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

File Type: pdf | Size: 781 KB

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Part 9

Part 9

HKFRS 1_2023

HKAS 38_2023

HKFRS 8_2023

HKFRS 5_2023

HKAS 40_2023

CPD requirements

HKAS 8_2023

HKAS 16_2023

HKFRS 15_2023

nrs1624

nas0724

nrs0724

nas1224

HKFRS 14_2023

HKAS 36_2023

HKAS 19_2023

HKAS 32_2023

HKAS 37_2023

HKAS 28_2023

HKAS 34_2023

HKAS 26_2023

HKFRS 9_2023

PDI flyer

Register as a CPA

Association of Chartered Certified Accountants (ACCA)

HKICPA HK - Chapter 1 - Capital vs Revenue

30923sa805

30927pn900