TFEC IR(A) No7 2018 submission 181210
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
Cross-straitsConference2013andSurvey
-1 -從2006 年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦,以「文化 品牌」作為主題,並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事,歡迎各位會員,特別是執業會員踴躍參加。研討會 ...
rundown
Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...
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 ...
Workshop
Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...
name-change
18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...
hkex
1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED of Classification and Measurement: Limited Amendments to IFRS 9 From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, January 18, 20 ...
pr-ifrs9efdate
The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
HKICPAStaffSummary-Amend_IFRIC_Int9
Amendments to HK(IFRIC) – Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Measurement – Embedded Derivatives HKICPA Standard Setting Department Staff Summ ...
calendar
December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...
update 287
i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...
Cross-straits Conference 2012
-1 -從2006 年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行,由臺灣各會計師團體承辦, 並以「會計審計準則、法規環境與國際之接軌」作為主題,討論IFRS 衍生的問題,會計師收費標準, 會計師事務所國際化,兩岸四地的會計師事務所業務、技術交流與合作,會計準則與財務資訊機制交流等議 ...
update 305
i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...
ed_IRBph2
IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...
hkfrs4
Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
update099
i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
hkas28_2011
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
091121
IT Conference 2009 Economic recovery – IT adaptation in the changing business environment Date: Saturday, 21 November 2009 Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri-La Hotel Programme* Tim ...
0726
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...
0726old
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...
update036
Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...
update006
Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...
ws-wb-sm-nov-dec-
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v03
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v02
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v01
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
pr-1224-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants hands down a disciplinary decision against certified public accountants (practising) and a firm of ...
Shangri-La 2023 Sep KHHK
香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...
Paper 03
Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...
pr_ifrs9
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
Application Form
P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Course in the Institu ...
FE
P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\Application Form.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Cours ...
FPE_App_form_NEW
Application Deadline: Friday, 13 April 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete thi ...
FPE_App_form_Dec06
Application Deadline: Friday, 13 October 2006 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...
FPE_App_form_June06
Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...
FPE-Form_July05
Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (December 2005 Session) Application Deadline: Monday ...
BMIG_1808
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 1 August ...
BMIG_1711
Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 1 Novemb ...
Training schedule_1709-11_1
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
Training schedule_1709-11
Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...
BMIG_1609practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 2 September (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9 Septemb ...
BMIG_1408practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...
gMPFLSP
1 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 general reference only. The HKIC ...
update248
Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...
hkas10
Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...
edug_19
Page 1 of 9 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 general reference only ...
pr_ifrs9amend
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
FinancialInstrumentsStandards
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen ...
calendar
December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...
ed_ibor
IFRS Standards Exposure Draft ED/2019/1 May 2019 Comments to be received by 17 June 2019 Interest Rate Benchmark Reform Proposed amendments to IFRS 9 and IAS 39Interest Rate Benchmark Reform Proposed ...
agenda-day1-2
Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...
c120601
869_20120518 Date Friday, 1 June 2012 Time 9:00 a.m. – 12:45 p.m. (Conference) 12:45 p.m. – 2:00 p.m. (Lunch – optional) (Registration starts at 8:30 a.m.) Venue Ballroom, Level 3, JW Marriott Hotel, ...
update231
1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...
ed_renewe
Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
240
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
212247 HKICPAChi ESSfinal
You don't have access right to view the details. Please login.
Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
studMatter
Student matters Prospective CPA Issue No. 50 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 Information session on the enhanced QP An information paper on enhancements t ...
calendar
Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...
i2c_rf9
4 October 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9―Classification and ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
retail-rate
Capacities (Rooms 9 -11) (Rooms 5 -9) Room All Day Morning Lunch Afternoon Evening 0800 – 1700 0800 – 1230 1230 – 1400 1400 – 1800 1800 -2100 Standard rates Members and practising members are entitled ...
BMIG_1410practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 October (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 10 October (Fri) 9:00 – 11 ...
BMIG_1409practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 5 September (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 10 September (Wed) 9:00 ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
studMatter
Student matters Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 Extended library opening hours during examination period To help QP candidates i ...
Rental_Rates_2019Apr
Capacities (Rooms 9 -11) (Rooms 5 -9) Room All Day Morning Lunch Afternoon Evening 0800 – 1700 0800 – 1230 1230 – 1400 1400 – 1800 1800 -2100 Standard rates Members and practising members are entitled ...
Financial Reporting - commonly asked technical questions (Standards currently effective)
section 11 Answer: Footnote 2 of Section 11 of HKFRS for PE states that until HKAS 39 is superseded by HKFRS 9 Financial Instruments, an entity shall apply the version of HKAS 39 that is in effect at ...
c110617
772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
MPS_Module A_Part 1_Upload_2
You don't have access right to view the details. Please login.
GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
update076
Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...
hk(ifric)-int 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...
02
Annex 1 P a g e HKAB Comments on Consultation on Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9 Q1. Paragraphs BC3-BC6 describe the concerns raised about the classific ...
Programm 2q dec_wga
Technical Training and Support Programme 2012 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...
smeqa_fi
IFRS for SMEs Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments November 2011Es Se FRS SM llba tion cia 1, e u Draft Q&A Response 2 No. The IFRS for SMEs refers specifi cally to IAS 39. ...
s110414j
Supporting organisation Host Supporting organisation The Behavior of Chinese Individual Investors CPD point(s) : The HKICPA : 2 hours The HKICS : 2 points The Law Society of Hong Kong : 2 points From ...
paib110312
* Please refer here for descriptions of other competencies and ratings. PAIB Workshop on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working ...
paib110312_old
* Please refer here for descriptions of other competencies and ratings. PAIB Workshop on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working ...
dttupdate
IFRS 17 Transition Resource Group meeting #3Summary and Outcomes of Agenda Papers Discussion for the HKICPA IISG meeting on 9 October 2018Francesco Nagari, Deloitte Global IFRS Insurance Leader 2 Oct ...
MPS_A_PartII
You don't have access right to view the details. Please login.
2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA
Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...
Report-2nd SMP Quick Poll-final-130116
-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...
Student Support
What are the opening hours of the Institutes service counter and library The Institute's service counter: Weekdays: 9:00 a.m. - 6:00 p.m. Saturdays: 9:00 a.m. - noon Sundays and public holidays: C ...
calendar
November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...
update132
i Update No. 132 (Issued 2 August 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised conten ...
SIG1410-12_Swimming Class
Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training. Cllass Tiime & Datte Ta ...
Flyer
公會轄下的中小型執業所領導小組將於9 月16 日(星期一),組織訪問團到佛山,與佛山市南海財政局及南海區會計學會會晤,了解南海區經濟及該區會計事務所的發展情況,並探討兩地合作商機。是次活動可與當地重點上市企業(包括相關領導)和事務所代表交流,拓展兩地合作商機。日期2013 年9 月16 日(星期一) 時間(暫定) 早上8 時至晚上8 時行程(初步) 交流午餐專題研討會講題:「南海經濟發展和商機及南 ...
Flyer.SMP130916
公會轄下的中小型執業所領導小組將於9 月16 日(星期一),組織訪問團到佛山,與佛山市南海財政局及南海區會計學會會晤,了解南海區經濟及該區會計事務所的發展情況,並探討兩地合作商機。是次活動可與當地重點上市企業(包括相關領導)和事務所代表交流,拓展兩地合作商機。日期2013 年9 月16 日(星期一) 時間(暫定) 早上8 時至晚上8 時行程(初步) 交流午餐專題研討會講題:「南海經濟發展和商機及南 ...
june
1 Minutes of the 193rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 June 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...
fpe_app
Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...
QP_AF200910
Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...
techwatch88
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...