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order_0127
Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
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techwatch149
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 ...
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techwatch149
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 ...
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20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
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order-reason-0611
1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
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order-0127
1 Proceedings No.: D-12-0685C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...
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snap_cf
Discussion Paper July 2013 Snapshot: Review of the Conceptual Framework This Snapshot introduces the IASB’s Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Project objec ...
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ed_1028
Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...
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techwatch117
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 ...
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techwatch117
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 ...
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techwatch116
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 ...
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techwatch115
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 ...
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techwatch115
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 ...
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A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
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techwatch106
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 ...
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techwatch106
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 ...
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0118-1
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
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CaseQuestion
Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...
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i2c-ed-offsetting
1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES Commen ...
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acca-app-regform-mar
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
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mmt-order
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
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hkicpa-n-sfc
May 22, 2008 Page Presentation title Audit of licensed corporations and associated entities of intermediaries Application of Practice Note 820 19 January 2010 Audit of licensed corporations and associ ...
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PRC News
News Posted Links 15-July-2024 Notice on the launch and operation of supervision service platform of National bookkeeping profession 15-July-2024 Decision of the Standing Committee of the National Peo ...
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techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
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techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
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ACCA-AppRegForm-Mar09v2
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
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ED-IFRIC14
Exposure Draft ED/2009/4 May 2009 Prepayments of a Minimum Funding Requirement Proposed amendments to IFRIC 14 Comments to be received by 27 July 2009Exposure Draft PREPAYMENTS OF A MINIMUM FUNDING RE ...
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techwatch78
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 ...
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jan-issue
[ 52 ] A Plus January/February 2009PRC accounting回顧:一路風雨一路歌中國會計改革三十年,大體可以劃分為三個十年,每一個階段都特色鮮明。改革是一個漫長的摸索過程,充滿了喜悅與艱辛。第一階段:上世紀八十年代,中國會計改革揚帆啟航二十世紀八十年代中國改革開放可以說是試驗階段,會計改革也在探索。為適應改革開放的要求,中國會計改革開始啟動。會計法規制度、註 ...
![ACCA_AppReg_Form](/images/search_icon_pdf.gif)
ACCA_AppReg_Form
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...
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Application for Registration_ACCA_ Form
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...
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techwatch53
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 Spotli ...
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DIPN38_and_DIPN42
1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...
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ED_Accounting_Guideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
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ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
![14b](/images/search_icon_pdf.gif)
14b
Feature 80 THE HONG KONG ACCOUNTANT DECEMBER 2004 Reporting suspicions about proceeds of crime A. ‘Gatekeepers’ 1. Banks will always be used by money launderers because there is no better means to eff ...
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HKAS24cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...
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ssap11
SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...
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ED_SSAP
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
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hyperinflation_economies
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
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Module D (Jun 11)_Answer
Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...
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Module A (June 2013)_Answer
Module A (June 2013)_Answer Module A (June 2013 Session) Page 1 of 16 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Janice Lam, Director of DBL From: Raymond Wong, Accounting Manager, DBL c.c.: ...
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temp-Application_for_Registration(ACCA)
temp-Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
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Application_for_Registration(ACCA)_Form
Application_for_Registration(ACCA)_Form Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
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Module D (Jun 15)_Question
Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
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Module D (Jun 16)_Question
Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
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Module D (Dec 2017)_Answer
Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...
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E&T_Exam_HKICPA_BAFS_leaflet
E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...
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COVID-19 disclosure by listed companies
Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...
![HKICPA Business Case Competition 2021 - HK Undergraduate_1](/images/search_icon_pdf.gif)
HKICPA Business Case Competition 2021 - HK Undergraduate_1
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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HKICPA Business Case Competition 2021 - HK Sub_degree_1
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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Case question_Mainland of China
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
![Compliance_AnnualReport2022](/images/search_icon_pdf.gif)
Compliance_AnnualReport2022
COMPLIANCE A Legacy of Public Protection 2022 Annual ReportAbbreviations used CPA Certified Public Accountant FRC Financial Reporting Council HKICPA /Institute Hong Kong Institute of Certified Public ...
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FE (Jun 15) Paper II_Answer
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Module D (Dec 2016)_Question
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ie16
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 ...
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255
1 Minutes of the 255th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 February 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...
![update236](/images/search_icon_pdf.gif)
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 ...
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625th_210923
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1338_21June2019_DC order
. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...
![1148F_DC Order_edited](/images/search_icon_pdf.gif)
1148F_DC Order_edited
BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...
![1460P-DC Order_4Feb2020_Redacted](/images/search_icon_pdf.gif)
1460P-DC Order_4Feb2020_Redacted
IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Ce ...
![D-17-1249F_DC order_ 6 Mar 2019_edited](/images/search_icon_pdf.gif)
D-17-1249F_DC order_ 6 Mar 2019_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...
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HKICPA Business Case Competition 2021 - HK Sub_degree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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HKICPA Business Case Competition 2021 - HK Undergraduate
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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640th_221117
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Case question_Mainland of China
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
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Case question_Mainland of China
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
![Quality Assurance Report 2019](/images/search_icon_pdf.gif)
Quality Assurance Report 2019
QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...
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Module 14_LP
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hkas39
Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
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annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
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QP_Scholarships_Nomination_Form_2022_degree
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...
![HKAS 12_2023](/images/search_icon_pdf.gif)
HKAS 12_2023
HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Football Competition 2019 – 2020 The annual CPA football competition is back! The 7-a-side competition will take place on weekends between November 2019 and Janua ...
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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 ...
![tk273](/images/search_icon_pdf.gif)
tk273
Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...
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hkej-10-jan-14-webster
1 This is a This is a This is a This is a This is a This is a This is a summary summary summary summary summary summary translation of a newspaper article published in Chinese. The translation of a ne ...
![IAS33_SEPS](/images/search_icon_pdf.gif)
IAS33_SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
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ED-IAS33-SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
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hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
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pn840
PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...
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update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
![update096](/images/search_icon_pdf.gif)
update096
i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...
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slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
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Exam Technique Seminar_Module A
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proposal11-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
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full-budget-proposals-2011-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
![ed_IC](/images/search_icon_pdf.gif)
ed_IC
29 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “ASSISTANCE OPTIONS TO NEW APPLICANTS AND SPONSORS IN CONNECTION WITH ...
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ED-D14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
![ifric-d14](/images/search_icon_pdf.gif)
ifric-d14
IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...
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HKAS31cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...
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IASB-ED04
Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...
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techwatch13
Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...
![closeoff](/images/search_icon_pdf.gif)
closeoff
International Ethics Standards Board for Accountants Changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client Exposure Draft October 2011 Comments due: Februa ...
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AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
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i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...