Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...
Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...
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May 2008 EXPOSURE DRAFT OF An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision- ...
2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...
e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...
e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...
e HKICPA e-seminar: Companies Ordinance (Cap. 622) in financial reporting – Are you familiar with the requirements?(audio) The Companies Ordinance (Cap. 622) has come into effect for almost four years ...
e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...
847r4_Insolvency-Flyer_190403 Insolvency Preparatory I Session 1 – What is Insolvency? • Definition • Relationship between personal bankruptcy law and corporate insolvency law • Types of administratio ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-corruptio ...
e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...
e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 15 Revenue from Contracts with Customers (audio) HKFRS 15 Revenue from Contracts with Customers will be effective for annu ...
e HKICPA e-seminar: Updates on Hong Kong Financial Reporting Standard – HKFRS 9 Financial Instruments (audio) HKFRS 9 Financial Instruments will become mandatorily effective for annual periods beginni ...
