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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 ...

發布日期: 2007-10-10

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IASB_ED_Proposed_Improvement

發布日期: 2007-10-10

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i2c_is600full

4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...

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212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

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sa31522

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...

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01_14

Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...

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14n_hksa315

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01_14

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3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

File Type: pdf | Size: 1 MB

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

發布日期: 2022-09-26

File Type: pdf | Size: 620 KB

hksa600cfd

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

發布日期: 2019-03-25

File Type: pdf | Size: 580 KB

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 938 KB

MPS_Module A_Part 2

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發布日期: 2016-10-28

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Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

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FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

發布日期: 2010-03-26

File Type: pdf | Size: 1 MB

HKICPA PEF Booklet(singlepages)_30_01_byVendor

HKICPA PEF Booklet(singlepages)_30_01_byVendor Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Expe ...

File Type: pdf | Size: 5 MB

ed_pn8101t

Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...

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ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

File Type: pdf | Size: 428 KB

Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

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Financial statements

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PEF Consultation Paper (Final) v 30-1-18

PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...

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hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

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Financial Statements

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Financial Statements

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File Type: pdf | Size: 863 KB

ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

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pn870

Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...

發布日期: 2019-03-25

File Type: pdf | Size: 893 KB

Microsoft Word - RIF event _11.12.18_ flyer final

Microsoft Word - RIF event _11.12.18_ flyer final Personal Data : Crossing the Chasms of Expectations Programme code: SCPD18121101 About the topic Issues surrounding the Personal Data (Privacy) Ordina ...

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0531flyer

ABOUT THE SEMINAR: The International Accounting Standards Board (IASB) is undertaking the following projects that will be of particular interest to small and medium-sized entities (SMEs). 2019 compre ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission ...

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Experiencing Dragon Boat Paddling

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CPA Music Night

CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...

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Flyer_final_190830153728

Page 1 of 3 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...

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Flyer_final_190923092011

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: A new era of Hong Kong’s insurance industry Speaker Mr Tony Chan Associate Director, Policy and Development Division Insurance Autho ...

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Flyer_final_extended deadline

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HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 397 KB

hk(ifric)-int 15

Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...

發布日期: 2019-03-25

File Type: pdf | Size: 325 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

發布日期: 2019-03-25

File Type: pdf | Size: 820 KB

MPS_C_PartII

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發布日期: 2019-01-10

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MPS_C_PartII

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

發布日期: 2019-01-10

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ETS_Module D_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

Module B_Preseen_20182

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發布日期: 2018-08-02

File Type: pdf | Size: 309 KB

Mod_A_Part_II_Jun2017

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發布日期: 2017-04-24

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ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

發布日期: 2017-03-27

File Type: pdf | Size: 234 KB

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ED-Proposed-Improvement

IASB_ED_Proposed_Improvement

i2c_is600full

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

sa31522

01_14

14n_hksa315

01_14

3099sa315

glossaryfr

hksa600cfd

glossaryfr

MPS_Module A_Part 2

Financial_Statements

FATF-report

HKICPA PEF Booklet(singlepages)_30_01_byVendor

ed_pn8101t

ie_gpd

Eng_Financial_statements_2019

Financial statements

PEF Consultation Paper (Final) v 30-1-18

hkifricint 12

Financial Statements

Financial Statements

ed_expert

pn870

Microsoft Word - RIF event _11.12.18_ flyer final

0531flyer

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

CPA Music Night

CPA Music Night

CPA Music Night

CPA Music Night

CPA Music Night

Flyer_final_190830153728

Flyer_final_190923092011

Flyer_final_extended deadline

HKAS 1_2023

hksa71015

hk(ifric)-int 15

update130

MPS_C_PartII

MPS_C_PartII

ETS_Module D_final

ETS_Module D_final

Module B_Preseen_20182

Mod_A_Part_II_Jun2017

ed_ifrs8