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1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...
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Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
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i100622
The A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent Management The A.R.T. of ...
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New QP Student Handbook
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frs-refresher-course
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...
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H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
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1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...
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6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
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Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...
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April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...
subDP_2018_1
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 8 January 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wha ...
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Page 1 of 20 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 March 2024 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...