annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
2018
Date Subject 2 August 2018 Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Cons ...
2018
Date Subject 2 August Institute comments on IASB Exposure Drafts ED/2018/1 Accounting Policies Changes - Comment letters received 20 July 2018 Institute comments on European Commission's Consulta ...
update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
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Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...
I2C-DP_Leases
3 April 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON LEASES Comments to be received by 3 July ...
ETS-FE
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ETS-FE
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ETS-FE
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 ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
231
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2016 at 8:40 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
MPS_C_PartII
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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 ...
ETS-FE
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MPS_C_PartII
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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 ...
AMLbulletin2415
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
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hkas26
Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...
Best written report 2022
H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...
Best written report 2022
H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...
hksa505
EXTERNAL CONFIRMATIONS 1 ED/HKSA 505 HONG KONG STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENT ...
hksa505
EXTERNAL CONFIRMATIONS 1 ED/HKSA 505 HONG KONG STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENT ...
ED_I2C_ISA505_ISA620
30 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 505 (Revi ...
8601pned20
30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...
update073
Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...
featuredbooks-dec
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Money Laundering Books E-books E-jour ...
paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
i2c-impairment
1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB SUPPLEMENT TO EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: IMPAIRMENT Comments to ...
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BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
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BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
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Module_Bfinalized_18_Oct_2013
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pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
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paib_industry_fgs_(retail rpt) 1 PAIB industry focus group meeting for members in the retail sector: Summary of discussion points The professional accountants in business leadership panel (PAIBLP) has ...
sub_issb
Page 1 of 17 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 27 July 2022 Emmanuel Faber, Chair and Sue Lloyd, Vice-Chair International Sustainability Standards ...
2021 Level 2 Case QuestionsChiFinal20211103
香港會計師公會會計及商業管理個案比賽2021-22(第二級別)卓悅控股有限公司(卓悅)及其附屬公司(下稱「集團」)是香港領先美妝及生活消費品零售集團,於2003年在香港聯合交易所有限公司主板上市(上市編碼:653)。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好,於全球搜羅產品,滿足消費者的需求。目前集團提供超過4萬種商品,並獨家代理逾100個品牌,包括Suisse Rebo ...
20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
20150430_MPSII_C
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12-Append
AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...
06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
techwatch155
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...