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techwatch109
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 Financ ...
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techwatch109
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 Financ ...
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techwatch97
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 Financ ...
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techwatch97
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 Financ ...
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ED-IFRS1nIAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
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IASB_ED_IFRS1_IAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
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techwatch43
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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1003_E&T_SSG_CaseCompetition2014-15_140916
1003_E&T_SSG_CaseCompetition2014-15_140916 Introduction 簡介Luk Fook Holdings (International) Limited (Stock code:0590) (Lukfook) 六福集團(國際)有限公司(六福) Five great reasons to join 參賽的五大理由Company for case ...
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ord_smerfi
Request for InformationComprehensive Review oftheIFRS for SMEs StandardJanuary 2020Optional Response DocumentInstructions for completionThe International Accounting Standards Board (Board) has publish ...
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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 ...
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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 ...
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ed_smetxr
International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...
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hkas20
Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...
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Disciplinary proceedings in progress as at 6 August 2018
2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
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D-16-1225P_DC order_edited
BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...
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TFEC_BEPS_consultation_submission2017
By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...
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D-10-0492C
Proceedings No.: IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...
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order-20120117
Proceedings No.: D-10-0492C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee ...
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order-leung-chi-keung-luk-ka-cheung
1 Proceedings No: D-09-0410O IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...
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techwatch91
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 Financ ...
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techwatch91
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 Financ ...
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techwatch85
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 Financ ...
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techwatch85
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 Financ ...
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ED_IFRS_1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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ED-IFRS-1
September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...
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techwatch65
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 ...
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ED_IAS_39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
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ED-IAS39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
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Diploma in Insolvency 2011-2012 flyer (FINAL)
Diploma in Insolvency 2011-2012 flyer (FINAL) Diploma in Insolvency 2011/2012 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different ...
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Module A (Jun 2017)_Answer
Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...
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Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
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Disciplinary Proceedings in progress as at 5 Nov 2018
2 Disciplinary proceedings in progress as at 5 November 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing1 15 April ...
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FE (Jun 15) Paper I_Question
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Module A (Dec 16)_Answer
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FE (Jun 15) Paper I_Question_v2
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Dec
2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...
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248
1 Minutes of the 248th meeting of the Financial Reporting Standards Committee held on Tuesday, 26 February 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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ms130320
Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 13 March 2020 Attendance HKICPA representatives Ernest Lee, Chairman, Financial Reporting Standards Committee (FRS ...
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1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
![Module 1](/images/search_icon_pdf.gif)
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
![Module 1](/images/search_icon_pdf.gif)
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
![adm_as12](/images/search_icon_pdf.gif)
adm_as12
Amendments to HKAS 12 Issued July 2023 Entities are required to apply the temporary exception to the requirements in HKAS 12 to account for deferred taxes related to Pillar Two income taxes immediatel ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
2022
Articles from A Plus 2022 issues October A guide to navigating the evolving climate landscape for CFOs Ricky Cheng FCPA, Director, Head of Risk Advisory, BDO, and member of the Institute’s Sustainabil ...
![logo](/-/media/HKICPA-Website/New-HKICPA/News/2019/20190626/rgb_stacked_2.jpg)
Clarification on the participation of HKICPA in electoral activities in Taiwan
(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...