![D24_IFRIC_Draft_Interpret](/images/search_icon_pdf.gif)
D24_IFRIC_Draft_Interpret
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![ED-D24](/images/search_icon_pdf.gif)
ED-D24
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![update205](/images/search_icon_pdf.gif)
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
![update052](/images/search_icon_pdf.gif)
update052
Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...
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ma0809-en
1 A Plus media alert Dear editors and reporters: Can auditor rotation enhance quality? The August issue of A Plus is out now, featuring a global debate on auditor independence as a result of rotating ...
![ed-offsetting-financial-assets](/images/search_icon_pdf.gif)
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
![ed8bc](/images/search_icon_pdf.gif)
ed8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
![ED-IASB-ED8bc](/images/search_icon_pdf.gif)
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
![CKASS](/images/search_icon_pdf.gif)
CKASS
1 IFRS 17 IFRS 17 Insurance Contracts Insurance Contracts Insurance ContractsFocus of today's presentation Focus of today's presentation Focus of today's presentation Focus of today's ...
![441022](/images/search_icon_pdf.gif)
441022
Compilation Engagements Hong Kong Standard on Related Services 4410 (Revised) HKSRS 4410 (Revised) Revised July 2012, January 2019, September 2019, July 2020, December 2021, May 2022, March 2023, Janu ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Exposure Draft 2023
Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...
![update143](/images/search_icon_pdf.gif)
update143
Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...
![r3fee](/images/search_icon_pdf.gif)
r3fee
(Revised in Sep 2023) 2024 FEE SCHEDULE Application for registration as a certified public accountant ("CPA") (Form R-3) One-off application fee Member annual fee Total payment (see Note 3 & ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Agenda papers and meeting summaries
Details of all Hong Kong stakeholder submissions received to date are available in this submission log. The agendas, papers, and summaries for each Insurance Advisory Panel1 meeting are available belo ...
![QPGraudate201612](/images/search_icon_pdf.gif)
QPGraudate201612
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 17.doc 24 February 2017 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![20170110](/-/media/HKICPA-Website/New-HKICPA/News/Photos_new-release-page/20170110.jpg)
New auditor report
In January, A Plus looks at the new standards on key audit matters, views from Hospital Authority chairman, Link Asset Management chairman, and CFOs who are making more IT decisions (HONG KONG, 24 Jan ...
![HKICPA_Order Form_CNY 2017 Promotion](/images/search_icon_pdf.gif)
HKICPA_Order Form_CNY 2017 Promotion
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...
![QPGraudate201512](/images/search_icon_pdf.gif)
QPGraudate201512
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 16.doc 18 February 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![pr_ifrs4](/images/search_icon_pdf.gif)
pr_ifrs4
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![Cir_BP_IFRS2016BLUE](/images/search_icon_pdf.gif)
Cir_BP_IFRS2016BLUE
2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...
![i2c201508](/images/search_icon_pdf.gif)
i2c201508
5 November 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/8 IFRS Practice Statement: Application of Materiality t ...
![pr_ifrs15_1](/images/search_icon_pdf.gif)
pr_ifrs15_1
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![pr_ifrs15](/images/search_icon_pdf.gif)
pr_ifrs15
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
![QPGraudate201412](/images/search_icon_pdf.gif)
QPGraudate201412
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Feb 15.doc 17 February 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn ...
![pr_rate](/images/search_icon_pdf.gif)
pr_rate
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
![minutes209](/images/search_icon_pdf.gif)
minutes209
1 Minutes of the 209th meeting of the Financial Reporting Standards Committee held on Friday, 13 December 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...