annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
pr-bcgd-2014-en
1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2014 Invites entries Focus on emerging trends in board diversity, internal control and risk management, and social re ...
ed-ivsc
June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...
hkas12
HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
hksa250cfd
Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...
hk(ifric)-int23
HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...
hk(ifric)-int 19
Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
ETS_Module A_final
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 ...
ETS_Module A_final
You don't have access right to view the details. Please login.
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
D-16-1140F_Order and Reasons for Decision_edited
IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...
D-15-1117P_DC order_Edited
IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...
ed_i2c_improv1517
Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...
ies8qa
This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...
Exam Technique Seminar_Module B
You don't have access right to view the details. Please login.
Reference_2015_Executive_Summary_Chi
参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...
Reference_2015_Executive_Summary_Eng
Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...
20150415_SharingForum_MA
You don't have access right to view the details. Please login.
techwatch147
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 ...
techwatch147
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 ...
ies8
Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...
2_12_2013_ModuleA_Essay
You don't have access right to view the details. Please login.
fe-paper2-answer
Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...