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Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

發布日期: 2009-03-18

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

發布日期: 2009-03-18

File Type: pdf | Size: 85 KB

SMP_2008

Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...

發布日期: 2008-10-28

File Type: pdf | Size: 432 KB

IC-ISA501andISA520

By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

發布日期: 2008-04-25

File Type: pdf | Size: 117 KB

annex1app1_c

中文版中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一的附录1 内地企业会计准则体系___________________________________________________________________ 企业会计准则——基本准则（中华人民共和国财政部第33号令）企业会计准则——具体准则第1-38号（财会[2006]3号） • 企业会计准 ...

發布日期: 2007-12-06

File Type: pdf | Size: 90 KB

Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

發布日期: 2007-04-04

File Type: pdf | Size: 55 KB

0605

Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...

發布日期: 2006-06-21

File Type: pdf | Size: 45 KB

FRSCMS-May

發布日期: 2006-06-21

File Type: pdf | Size: 45 KB

03-President

President’s Statement !Hong Kong Society of Accountants !"# 7 In last year’s statement, I referred to the Society’s response to complaints referred to us by the other regulators in the market and ...

發布日期: 2000-11-24

File Type: pdf | Size: 863 KB

Snooker course_130929 (rv2)

Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...

File Type: pdf | Size: 193 KB

Circular_JPG_140226 (rv)

Circular_JPG_140226 (rv) The 10th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2014 Participants: Hong Kong Institute of CPAs The Law Society of Hong Kong Hong Kong Ins ...

File Type: pdf | Size: 116 KB

Aug (7 Aug 2017)

Aug (7 Aug 2017) Disciplinary proceedings in progress as at 7 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shi ...

File Type: pdf | Size: 131 KB

Disciplinary proceedings in progress as at 22 Feb 2021

2 Disciplinary proceedings in progress as at 22 February 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 384 KB

262m

1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 216 KB

Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

File Type: pdf | Size: 385 KB

AASC20220524

1 Minutes of the 400th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 24 May 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 340 KB

Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

File Type: pdf | Size: 384 KB

2018_Exam Review_Paper 2A

Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...

File Type: pdf | Size: 13 MB

Part 9

Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...

發布日期: 2019-04-18

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

發布日期: 2015-05-07

File Type: pdf | Size: 1 MB

20121016_ModuleD_PartI

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發布日期: 2012-10-15

File Type: pdf | Size: 741 KB

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Financial Reporting

contentpage

SMP_2008

IC-ISA501andISA520

annex1app1_c

Feb07

0605

FRSCMS-May

03-President

Snooker course_130929 (rv2)

Circular_JPG_140226 (rv)

Aug (7 Aug 2017)

Disciplinary proceedings in progress as at 22 Feb 2021

262m

Disciplinary proceeding in progress as at 23 April 2021

AASC20220524

Disciplinary proceedings in progress as at 9 June 2021

2018_Exam Review_Paper 2A

Part 9

20150506_MPSII_D

20121016_ModuleD_PartI

20150506_MPSII_D

2mkr

Past Events (2023)

Exposure Draft 2022

M8 MPS Jun 2022

M8 MPS Dec 2021

M6 MPS Jun 2021

Study Materials

Study Materials