hksa250
CONSIDERATION OF LAWS AND REGULATIONS 1 ED/HKSA 250 HONG KONG STANDARD ON AUDITING 250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial stat ...
hksa250
CONSIDERATION OF LAWS AND REGULATIONS 1 ED/HKSA 250 HONG KONG STANDARD ON AUDITING 250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial stat ...
ETS_Module D
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 pu ...
ETS_Module D
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 pu ...
ETS_Module D
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Code of Ethics Archives
Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...
smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
TechWatch201
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 ...
ssap20q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...
ed_bplan
Exposure Draft ED/2013/4 March 2013 Comments to be received by 25 July 2013 Defined Benefit Plans: Employee Contributions Proposed amendments to IAS 19Defined Benefit Plans: Employee Contributions (Pr ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
acc_DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
pn740
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
Financial reporting issues
For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...
CPA Football Competition 2016 - 17
CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
ed__inc
IFRS Standards Exposure Draft ED/2019/4 June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Exposure Draft Amendments to IFRS 17 Comments to be received by 25 September 2019Exp ...
ed_ISA_260_320_450
30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...
ed_ISA_260_320_450
30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...
Update No. 20
190329071208 190329071208-be21d37975d34c78ba4faa9eaeb2d191 3d8e22ef70fe417e997dd2a56cd0acb2_20190329151206 be21d37975d34c78ba4faa9eaeb2d191 37530941/68754064 68754064
CF_Submission-ED
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
hl-ssr-report
About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...
memorandum
-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...
memorandum_20041209
-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...
ED_IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
ED03-i2c
-1 -16 December 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 3: “BUSINESS COMBINATIONS” AND RELA ...
FASB_preliminary_views0508
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
SAT_2014_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...
Update 256 with link
Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...
251_old to delete
1 Minutes of the 251st meeting of the Financial Reporting Standards Committee held on Tuesday, 2 July 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...
251
1 Minutes of the 251st meeting of the Financial Reporting Standards Committee held on Tuesday, 2 July 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...
EC20240314261
1 Minutes of the 261st meeting of the Ethics Committee held on Thursday, 14 March 2024 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...
result_zoke around the island_website
Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...
tb17
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2007 Tax BulletinTaxB 17 September 20071 2007 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTM ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
i2c-iesba-2010-2012
8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
Exam Technique Seminar_Module A
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20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
20150514_ETSI_D
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newbooks-nov
New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...
newbooks-oct
New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...
apps04-04-20
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointment from 20 April 2004 to 30 June 2007 HKICPA Member ...