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 ...
update249
1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...
HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
calendar
OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...
calendar
December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...
i2c_init179
29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative ...
07irbrp2
11 May 2020 Mr. Lee Chun Ho, Ernest The Chairman Financial Reporting Standards Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Ho ...
update135
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
update 289
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
HKICPA_SR-EN_N0806
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
QP-enrol_form0806
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
QP-Module Enrolment Form
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
HKICPA_SR-EN_N
Form: SR-E1 (25-2007) I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: ...
HKICPA_SR-EN_N_May06
CPA Qualification Programme Module Enrolment Form May 2006 Intake (Enrolment Deadline: 28 April 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (20-2006) I. Please rea ...
Timetable
Procedures for sitting for the Qualification Programme (QP) Submit student application (before application deadline); Accept assessment result and registration offer (before enrolment period); Enroll ...
wasq3list
Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...
sub_lflp
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...
yearbook2011
12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
wac1509listing6
Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate sessions for ...
QP_AF200808
Application Deadline: Monday, 13 October 2008 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...
FPE_App_form
Application Deadline: Friday, 12 October 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
accounting-tax
Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...
ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
acc_ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
ED_IFRIC9andIAS391208_Amendments
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
ED-IFRIC9nIAS391208-Amend
December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...
calendar
Event Calendar March 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 25 23 31 24 QP event Examination assistance functions Practical training fu ...
i2c_9i
31 May 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9 – Impairment Comments ...
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 ...
update143
Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...
ssap09q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 9, Events After The Balance Sheet Date Page 1 of 2 SSAP 9, Events After The Balance Sheet Date Ba ...
JD
Joint Joint Joint Joint DeclarationDeclaration DeclarationDeclaration DeclarationDeclarationDeclaration of the of the of the of the of the Chinese Institute of Certified Public AccountantsChinese Inst ...
template
i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...
Module A_Part 2
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TFEC_Proposed_Legislative_Amendments_on_Adoption_of_Fair_Value_Accounting_180813
1 By email (winnielam@fstb.gov.hk) and by hand 13 August 2018 Our Ref.: C/TXP, BH41299 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue ...
update103
i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...
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 ...
icaew-exam-enrol-form
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
HKICPA-SR-EN-ICAEW-Sep09
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
hkfrs9_2014
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
TFEC IR(A) No7 2018 submission 181210
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
Cross-straitsConference2013andSurvey
-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,藉以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,以「文化 品牌」作為主題,並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事,歡迎各位會員,特別是執業會員踴躍參加。研討會 ...
update264
1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...
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 ...