384aasc
1 Minutes of the 384th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Wednesday, 15 July 2020 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Quality assurance department report 2020
QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...
isab-ed4
By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...
sub_covidfr
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 8 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Ca ...
pdf_700260
Page 1 of 4 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 September 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, ...
pr-frameworkphase-b2
Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 11 March 2010 IASB and FASB publish proposa ...
Module D (5th edition)_Part 2
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TFEC_IR(A)_No5_2018_submission_180720
TFEC_IR(A)_No5_2018_submission_180720 1 By email (bc_09_17@legco.gov.hk) and by hand 20 July 2018 Your Ref.: CB1/BC/9/17 Our Ref.: C/TXP, BH41031 Hon. Kenneth Leung Chairman, Bills Committee on Inland ...
IFAC_IESBA
24 July 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFTS ON ...
TechWatch196
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 ...
sat-meeting-notes-en
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...
2021
Date Subject 16 November 2021 Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) Comment letters received 27 September 2021 IASB Exposure Draft ED/202 ...
2020
Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...
2020
Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...
2021
Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...
code_of_ethics
To: HKSA members All other interested parties Exposure Draft of Proposed HKSA Code of Ethics Comments to be received by 15 December 2002 Issued by the Council, Hong Kong Society of Accountants The Hon ...
ef-debt-aug
EEvveenntt IInnffoorrmmaattiioonn EEnnqquuiirryy:: 22228877 77224499 ee--mmaaiill::ccppdd@@hhkkiiccppaa..oorrgg..hhkk PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 2222887 ...
esr
STANDARD SETTING ETHICS SURVEY 20211 HKICPA Standard Setting Department Ethics Survey 2021 Message from the Chairman of the Institute’s Ethics Committee The HKICPA Ethics Survey is designed to underst ...
Paper 04
Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...
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FINANCIAL MARKETS COURSE OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2013 2 Content Release: 28 2013 Table of Contents Alternative Assets – An Introduction ............ ...
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FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Derivatives Securities Books E-books ...
ED1
Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...
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i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
具有里程碑意義的可持續鑒證準則:公會回應
本文概述了公會對IAASB所發佈的ISSA第5000號之徵求意見稿的回應 2023年12月,公會準則制訂部對國際審計與鑒證準則理事會(IAASB)所發佈的國際可持續鑒證準則第5000號(ISSA 5000)「可持續鑒證業務的一般要求」之徵求意見稿(ED-5000)作出回應。ED-5000是為了回應公眾利益需求而制訂的總體準則,以協助可持續鑒證工作達到具質量的一致性水平。 公會支持將ED-5000作 ...
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Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...
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1 Anthony Wong Lun Wai Subject: FW: CONSULTATIONS ON PILLAR 2-RELATED ISSUES Attachments: Copy of IAS 12 Exposure Draft -feedback.xlsx; IASB ED re amendments to IAS 12 for P2 Taxes -comments.docx From ...
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Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB member, Tatsumi Yamada Thursday, 2 September 2010 Operation & Finance Department, Hong ...
EF-YMSC090103
Young CPAs Talk – Mr. Tsang Chung Wing Global Financial Tsunami and Recession EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 2 ...
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1 Training Records (Sample) The sample illustrates the Training Records of Practical Experience for Membership Admission on which QP students should record their practical experience. Training Records ...
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IFRS Standards Exposure Draft ED/2019/7 Basis for Conclusions December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresBasis for Conclusions on Exposure Draft General ...
i2c_ias8
9 April 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2018/1 Accounting Policies Changes Comments to be received by 2 ...
imp11cl4
From: hkicpa_ia To: P.T. Comment Letter Subject: RE: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards -Volume 11 Date: Friday, 10 November 2023 5:02:0 ...
imp11cl1
From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft (ED) Annual Improvements to IFRS Accounting Standards -Volume 11 Date: Friday, 22 September 2023 ...
i2c_ED_annual23_20230913
13 September 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT Annual Improvements to IFRS Accounting Standards – Volume 11 ...
newbooks-mar
New Books in Library (Mar 2013) Auditing Title /Author: Wiley practitioner's guide to GAAS 2013 : covering all SASs, SSAEs, SSARSs, and interpretations /Joanne M. Flood. ISBN: 9781118277263 Publis ...
newbooks-feb
New Books in Library (Feb 2013) Auditing Title /Author: GAAS practice manual : current SASs, SSAEs, and SSARSs in practice ISBN: 9780808026532 Publisher: Chicago, IL : CCH Year: 2012 Call No.: HF5667 ...
itc_role
2 August 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") E ...
ITC_PIEtoISA7002601
8 July 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT, PROPOSED ...
i2c_role
2 August 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS ("IESBA") E ...
i2c_570
27 April 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propose ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
cgcm6780
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ssap26
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B-Preseen-Dec2015
Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...
Module B
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...