1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...
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CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...
Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...
4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...
Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...
