update315
i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...
MPS_A_PartII
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MPS_A_PartII
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 purposes and s ...
MPS_A_PartII
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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 ...
Supplement_A
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Supplement_A_1
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Supplement_A_2
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Supplement_A
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update034
Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ComparisonTable2007
Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...
ED-ED9-IASB
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
IASB_ED9
September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...
update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
update198
i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...
update179
i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...
ttsq_3run
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
tts-oct-dec_2wam
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ie161
Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...
sub_15pir
Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 October 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...
Legal_Pronouncements_2003
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...
Important Notes for Qualification Programme Examinations (June 2022 Session)
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eqs_manual
HKICPA Questionnaire System User Manual Prepared by Quality Assurance Department May 2018 1 Table of Contents Login – Step 1 Access Questionnaire webpage……....…………….………………….Page 2 Download User Manu ...
booking-form
Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...
wac62016
Workshops for Listing of a Company on Hong Kong Stock Exchange (“HKEx”) The workshops aim to assist participants to understand the key aspects for listing of a Company on HKEx through two Parts with s ...
f160407
New impairment model under IFRS/HKFRS 9: Implementation issues Date & Time 7 April 2016 12:30 p.m. – 2:00 p.m (Light refreshment starts at 12:00 p.m.) Venue Hong Kong Institute of CPAs, 27/F., Wu ...
226
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 December 2015 at 8:30 a.m. in the Rooms 3-4 of the Hong Kong Institute of Certified Public Accountants, 2 ...