I2C-IAS1-FS
24 March 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 1 PRESENTATION OF ...
D11_I2C
24 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D11 CHANGES IN CONTRIBUTIONS TO EMPLOYEE SHARE PURCHAS ...
I2C-D11
24 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D11 CHANGES IN CONTRIBUTIONS TO EMPLOYEE SHARE PURCHAS ...
D10_I2C
1 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE: DRAFT INTERPRETATION D10 LIABILITIES ARISING FROM PARTICIPATING IN A SPECIF ...
D9_I2C
16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...
I2C-D9
16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...
D7_D8_I2C
9 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D7 SCOPE OF SIC-12 CONSOLIDATION—SPECIAL PURPOSE ENTITIES, A ...
D6 I2C
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
IAS19-i2c
5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS – ACTUARIAL GAINS AND LOSSES, GROUP ...
D2_I2C
9 September 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D2, CHANGES IN DEC ...
ED04-i2c
30 July 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 4: “DISPOSAL OF NON-CURRENT ASSETS AND PRES ...
operations_and_preface
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT ON • PROPOSED TERMS OF REFERENCE OF THE IAASB • PROPOSED PREFACE TO THE INTERNATIONAL STANDARDS ON QUALITY ...
operations_and_preface
To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFT ON • PROPOSED TERMS OF REFERENCE OF THE IAASB • PROPOSED PREFACE TO THE INTERNATIONAL STANDARDS ON QUALITY ...
ED1_invitationtocomment
5 August 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 1: “FIRST-TIME APPLICATION OF INTERNATIONA ...
SGS_221199
BY FAX AND BY POST (2810 7702) Our Ref.: C/COG, M7993 22 November 1999 Your Ref.: SBCR 2/3231/99 Pt.3 Mr. Tony Lam, Security Bureau, 6/F, Central Government Offices, Main Wing, Central, Hong Kong. Dea ...
SGS_221199
BY FAX AND BY POST (2810 7702) Our Ref.: C/COG, M7993 22 November 1999 Your Ref.: SBCR 2/3231/99 Pt.3 Mr. Tony Lam, Security Bureau, 6/F, Central Government Offices, Main Wing, Central, Hong Kong. Dea ...
D3&D4_I2C
D3&D4_I2C 21 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D3, ...
Workshop Topics Module C Workshop 1 (Dec 2015)
Workshop Topics Module C Workshop 1 (Dec 2015) Workshop Topics Module C (December 2015) Workshop 1 1 The case study is about a fashionable, upscale retailer of furniture and home accessories in Hong K ...
Member's March WOTM
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Workshop Topics Module C Workshop 2 (December 2017)
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i2c_ex
21 April 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/4 Lack of Exchangeability Comments to be received by 30 J ...
rd2306
25 May 2020 To: Analysts, investors, preparers and other interested parties Roundtable discussion: 23 June 2020 Better communication proposals – A game changer in reporting financial performance Would ...
tadtk
21 June 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by 2 ...
FINALCorrigendumedited
Proceedings No.: D-19-1500P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of ...
update283
i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...
Outstanding BAFS students award list 2023_Web1
Outstanding BAFS Student Awards 2023Congratulations to the following 64 candidates of the HKICPA/HKABE BAFS Mock Examination who achieved level 5** in the 2023 HKDSE examination for BAFS.In recognizin ...
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
Why is recognising the initial deposit andor milestone payments in full upon receipt of cash usually Before adoption of HKFRS 15, a practice had developed where many sponsors recognised revenue based ...
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Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
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Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 2 Tech is changing the way we do business, and the way we look at business from top management perspective Busines ...
David Choy
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Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 Tech is changing the way we do business, and the way we look at business from top management perspective Business ...
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Forensic Update Issue no.11 – Appendix I Introduction of family and shareholder disputes and the role of accountants Family and shareholder disputes are a topical area which may involve forensic pract ...
MPS_Flyer_20171
Module Preparation Seminars on QP Modules (June 2017 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2017 session. The MPS aims at helping yo ...
HKICPA_Order Form - Standing Offer 2017
Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...
PICIG161012_MAS
Page 1 of 2 Speakers Mr. TANG Shun-yan, Brian Chief Inspector of Police, Fraud Division Commercial Crime Bureau, Hong Kong Police Force Mr. YIP Yick-ling, Eric Senior Immigration Officer, Operational ...
PICIG161012_MAS
Page 1 of 2 Speakers Mr. TANG Shun-yan, Brian Chief Inspector of Police, Fraud Division Commercial Crime Bureau, Hong Kong Police Force Mr. YIP Yick-ling, Eric Senior Immigration Officer, Operational ...
Flyer_Jun2016_MPSv.2
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Flyer_Jun2016_MPSv.1
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Flyer_Jun2016_MPSv
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
Outstanding BAFS students award 2015
Outstanding BAFS Student Awards 2015 Congratulations to the following 82 HKICPA Examination in BAFS candidates who achieved level 5** in the HKDSE examination for BAFS. In recognizing their brilliant ...
Flyer_Jun2015_MPS
The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...
HKICPA_Order Form - General Offer
Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...
A4c
31 (c) Hong Kong company claiming tax credit under a CDTA Under Article 22 of the Hong Kong CDTAs: “Subject to the provisions of the laws of … Hong Kong …tax paid in (the other jurisdiction) in accord ...
1111-1
Proceedings No: D-03-0568C IN THE MATTER OF A complaint made under section 34(1)(a)(vi) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF C ...
fred-lam
HKICPA Annual Conference Capital and trade flows in the next three years: the macro scene Fred Lam, Executive Director, HKTDC 17 June 2011Global trade to rebalance Current Account Balance in 2010 (500 ...
featuredbooks-jul
1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Islamic Finance Title: Globalization and Islamic finance : convergence, ...
DBIG -110419_1
To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...