ifric-int-20

HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine HKICPA Standard Setting Department Staff Summary (November 2011) This HKICPA Standard Setting Department Staff Summary is i ...

ED07-i2c

-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...

CL4_sslb

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) IASB Question HKAB Comments Question 1—Measurement of the right-of-use ...

sub_sfa

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

s100602s

Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Ac ...

290803

BY FAX AND BY HAND Our Ref.: C/EPL 29 August 2003 Hong Kong Exchanges and Clearing Limited, Securities and Futures Commission, Listing Division, Corporate Finance Division, 11th Floor, 8th Floor, Chat ...

Global Call - CPA membership offer Mar 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

newbooks-apr

1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...

hksa610cfd_rev2013

Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...

61022

Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...

hksa610cfd_rev2013

Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effec ...

ed-isa700

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...

ed-isa700

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...

Module A _Jun 18_Question

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Module A _Jun 18_Question

Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...

Flyer

e Webinar on Islamic finance -cchhaalllleennggeess aanndd ooppppoorrttuunniittiieess ffoorr aaccccoouunnttaannttss Speaker Dr. Syed Musa Alhabshi Fellow consultant, International Institute of Islamic ...

...

1155O_DC order_ 20 Feb 2018_edited

, . , IN Tl-IE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO'*) and referred to the Disciplinary Committee under Section 330) of ...

316nvol11

Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...

sub_1709

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 27 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

sub_spa

Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

newbooks-aug

New Books in Library (Aug 2011) Audit and Assurance Title /Author: 審計/中國注冊會計師協會編. Publisher: 北京: 經濟科學出版社, 2011 Year: 2011 Call No.: HF5667 .S5465 2011 Subject: Auditing—China—Examinations, questions, ...

newbooks-jun

1 New Books in Library (Jun 2011) Audit and Assurance Title /Author: Auditing and assurance services : an applied approach /Iris C. Stuart Publisher: New York : McGraw-Hill Irwin Year: 2012 Call No.: ...

newbooks-mar

1 New Books in Library (Mar 2010) Auditing and Assurance Title /Author: Auditing leadership : the professional and leadership skills you need /Brian D. Kush Publisher: Hoboken, N.J. : John Wiley & ...

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

eframework_guide

Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...

20130422_module_b_part2

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key_personal_skillsoftheFD

accountancY ireland october 2011 vol.43 no.5 18 finance s Ireland and the rest of the world continue to grapple with news of further economic crisis three years on from the collapse of Lehmans, Financ ...

isre-2400

By e-mail 20 May 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...

Feb06

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2006 The Auditing and Assurance Standards Committee (Committee) met on 28 February 2006. Members present at the meeting were: ...

hk(ifric)-int 2

Members’ Shares in Co-operative Entities and Similar Instruments HK(IFRIC) Interpretation 2 HK(IFRIC)-Int 2 Revised September 20182022 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS ...

julia-leung-hkicpa-usfst

Financial Services and the Treasury Bureau, HKSAR Government Hong Kong’s Competitiveness as an International Financial Centre Hong Kong Institute of Certified Public Accountants Conference 2012 27 Oct ...

Module B Pre-Workshop Materials_2

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itc_susec

30 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT PROPOSE ...

frscmm-dec

1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

iin0204

APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

ED06-i2c

21 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 6, EXPLORATION FOR AND EVALUATION OF MIN ...

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

info-sheet

Page 1 PRACTICAL EXPERIENCE FRAMEWORK REQUIREMENTS Introduction The Hong Kong Institute of Certified Public Accountants, incorporated by the Professional The Hong Kong Institute of Certified Public Ac ...

256

1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...