FRSCMS-Jan
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited
Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...
MPS_D_PartII
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MPS_D_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartII
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hksa57015
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
GPP
Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...
update226
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 ...
HKICPAMembers Training Needs Analysis Key Findings Background Training competencies and knowledge area Tremendous volume of training offered in response to the market needs Increasing trend of e-learn ...
techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
CF_Submission-ED
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
ETS_Module B
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i2c-iesba-2010-2012
8 April 2010 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 DRAFT ON ...
ec1dec18
Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
update 260
i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
07
* : m wm ffi!fm 5 'ffl,jc INLAND REVENUE DEPARTMENT REVENUE TOWER, 5 GLOUCESTER ROAD, WAN CHAI, HONG KONG. Your Ref.: C/FRSC ill: Web site: www.ird.gov.hk *"iiill'llt rwmj!ljliiill:.*JE ...
itc_ias37
20 December 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract Pr ...
649th_21 September 2023
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hk(ifric)-int 20
Stripping Costs in the Production Phase of a Surface Mine HK (IFRIC) Interpretation 20 HK(IFRIC)-Int 20 Revised August 2020 September 2022 STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE Co ...