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 ...

Associate Level

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update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

out_jan

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...

100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

TIG100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

TIG090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

ED_IFRS_7

October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...

HKBN Handbill 20231130 ENG

Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...

HKBN Handbill 20231031 ENG

Still on a contract ? SignStill on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign -up first with our 365 up first with our 365up first with our 365 ...

HKBN Handbill 20231231 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240131 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

satmeetingnotes2015_EN

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

About the Programme

.container { max-width: 100%; width: 100%; padding: 0 auto; margin: 0 auto; box-sizing: border-box; } .image-container { text-align: center; margin-bottom: 20px; } .image-container img { max-width: 10 ...

event

Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...

P090612

6 初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009 年6 月12 日至7 月24 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教 ...

calendar

Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...

update288

i Update No. 288 (Issued 20 March 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHIC ...

CL8

1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

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Panelists_Report_Module_B_(Dec_14)_Final_1

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Attendance certificate download user guide

Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login Step 1: Login MyCPAMyCPAMyCPAMyCPAMyCPAA. A. A ...

ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

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 ...

Module C (Dec10)_Question

Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

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 ...

s100707

AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

20130528_module_c_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

contentpage

i contents (12/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to December 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accoun ...

Flyer_Dec16_ETS_v3

Examination Techniques Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2016 session. The ETS ai ...

2015_16_ActivityPlan

HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...

06

1 Response of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft: Disclosure Initiative (Proposed Amendments to IAS 7) We disagree with the pr ...

fsig-100114

Financial Services Interest Group Cocktail Date : 14 January 2010, Thursday Time : 7:00 p.m. – 9:00 p.m. (Speech at 7:30 p.m.) Venue : Members’ Lounge, HKICPA, 27/F, Wu Chung House, 213 Queen’s Road E ...

event

Prospective CPA Issue No. 47 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 June 2009 Date Events 5 June P – Seminar on HKAS 32 & 39 and HKFRS 7 financial as ...

Stmatters

Student matters Prospective CPA Issue No. 44 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Sign up as a QP representative QP candidates’ comments are valuable for enh ...

W090307A

Update and Recap on HKAS 39 and HKFRS 7 Programme Code: Speaker Mr. LAM Chi Yuen, Nelson Mr. Lam, FCCA and CFA Charter holder, is experienced in providing financial reporting, assurance and advisory ...

SAT_2015_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

CPA runner list_2016_1

As at 7/1/2016Standard Chartered Marathon 2016CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN CHE ...

pub-forsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

TIG070509

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

TIG070509

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

315n97adm

Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...

Module B (Dec10)_Question_1

Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

Module B (Dec10)_Question

Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

tig111214

IRD's Operations and Structure: The Deputy Commissioner of Inland Revenue Explains About the topic Mrs. Chu Wong Lai-fun, Teresa, Deputy Commissioner of Inland Revenue (Operations) will explain th ...

P091203 P091204

P091203 P091204 商貿普通話課程Programme Code: P091203 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年12月3日至2010年1月14日(逢星期四) (除2009年12月24日及12月31 日外) 時間7:00 p.m. -9:30 p ...

South Africa - Confirmation com Guide on SAAPS6 Forms (2)

South Africa - Confirmation com Guide on SAAPS6 Forms (2) Confirmation.com GUIDE ON SAAPS 6 FORMS Guide on IRBA SAAPS 6 2 Contents A. SAAPS 6 .......................................................... ...

s110126s

Anti-money Laundering and Counter Terrorist Financing (re-run) Programme Code: S110126S This seminar focuses on the practical aspects of the anti-money laundering and counter terrorist financing. The ...

100531

Combating money laundering and terrorist financing About the seminar The international anti-money laundering body, the Financial Action Task Force (FATF), envisages that accountants, lawyers and other ...

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

0512

ITEM 2 Financial Reporting Standards Committee Meeting summary – December 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 December 2005. Members of the Committee pres ...

FRSCMS-Dec

ITEM 2 Financial Reporting Standards Committee Meeting summary – December 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 December 2005. Members of the Committee pres ...

Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

Module A_Part 2

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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 ...

ed_1510

Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...

...

...

pr-20171026-tc

1 致：編採主任／新聞財經版輯香港會計師公會與一間會計師事務所和一名執業會計師就監管程序達成和解（香港，二零一七年十月二十六日） 香港會計師公會與羅兵咸永道會計師事務所(「羅兵咸」)和一名執業會計師陳惠康先生(「陳先生」)就關於不遵從公會專業準則的投訴而進行的監管程序，達成和解協議。該投訴是關於一間香港上市公司在2013年發出的一份非常重大出售事項通告內的未經審核備考財務資料(「UPFI」)對出售 ...

pr-20171010-tc

1 致：編採主任／新聞財經版輯香港會計師公對一名香港會計師公對一名香港會計師公對一名執業會計師作出紀律處分會計師作出紀律處分會計師作出紀律處分（香港，二零一七年十月十日） 香港會計師公會轄下一紀律委員會，於二零一七年九月一日對蘇國強先生(會員編號：F01702)作出譴責，並命令他須繳付罰款港幣六萬元及支付紀律程序費用港幣三萬三千零四元。蘇先生是衛亞會計師事務所有限公司的執業董事。在公會進行執業審核 ...

pr-1127-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年十一月二十七日） 香港會計師公會轄下一紀律委員會於二零一四年十月三十日命令將周莉珊女士(會員編號：A14671)的名字從專業會計師註冊紀錄冊中除名，由二零一四年十二月十一日起生效，為期二十四個月。此外，周女士須支付紀律程序的費用二萬零三百五十二港元。周女士曾為一間香港上市公司的會計經理。周女士未有就其僱主的非 ...

pr-20141007-bdo-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律處分（香港，二零一四年十月七日） 香港會計師公會轄下一紀律委員會於二零一四年九月二十六日就蔡文安先生(會員編號：F05588)及香港立信德豪會計師事務所有限公司(執業法團編號: M200) (「答辯人」) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令他們須繳付罰款三萬港元予公會。 ...

pr-kung-0729-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年七月二十九日） 香港會計師公會轄下一紀律委員會於二零一四年七月二十一日就龔炳祥先生(會員編號：A18085)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對龔先生作出譴責，並命令他須繳付罰款三萬港元予公會。此外，龔先生須支付紀律程序的費用共二萬五千八百三十四港元。在2012年4月，龔先生因非法賣空 ...

pr-0617-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分（香港，二零一四年六月二十七日） 香港會計師公會轄下一紀律委員會於二零一四年六月十七日就黃日輝先生(會員編號：A04118)及安永會計師事務所(事務所編號：0422)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令黃先生及安永會計師事務所須分別繳付罰款三萬五千港元及五萬港元 ...

pr-20120706-tc

1 致：編採主任及記者： 香港蓬勃藝術發展背後的會計師A Plus 七月號專題介紹會計師發揮他們的創意，參與發展香港成為藝術世界的新寵兒；其他專題包括公會新任行政總裁的首要工作、證監會財務總監談論市場的監管，以及法證會計的迅速發展（香港，七月六日） — 香港一度被詬病為「文化沙漠」，現在卻是國際間最熱鬧的藝術重鎮之一，期間會計師擔當了重要角色。在A Plus 七月號的專題中，不論是拍賣昂貴的藝術品 ...

Parent_and_money_press_release_Chi

1 致︰採訪主任／港聞／教育／親子版編(請即發放) 本港每四名家長有超過一名表示在教導子女財務責任方面需要協助不少家長擔心子女未能面對貧窮及受到財務欺詐（香港，二零零七年二月八日） 香港會計師公會近期進行的一項調查發現，有不少香港家長（37%）認為他們不擅於教導子女養成良好的理財習慣， 但這些家長中的大多數（88%）卻仍然在教導子女理財習慣。受訪的大部份家長（85%）表示他們理解何謂金錢及理財， ...

170815_Flyer (final)

170815_Flyer (final) -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，藉此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，於9月17日至18日在寧夏銀川市舉行。研討會以「資訊技術進步與註冊會計師行業創新」為主題，讓四地會計師共同探討如何利用先進的資訊技術，促進行業的創新發展。研討會亦將討論其他專題，包括：新審計報告準則、會計師在反 ...

Press release_Chau (Chi)_final

Press release_Chau (Chi)_final 1 致：編採主任／新聞／財經版編輯香港會計師公會對一名會計師作出紀律處分（香港，二零一四年十一月二十七日） 香港會計師公會轄下一紀律委員會於二零一四年十月三十日命令將周莉珊女士(會員編號：A14671)的名字從專業會計師註冊紀錄冊中除名，由二零一四年十二月十一日起生效，為期二十四個月。此外，周女士須支付紀律程序的費用二萬零三百五十二港元 ...

HKAA_NewMemForm_HKICPA

Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

ttsq3s

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

hkfrs-update-dec

1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...