update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
05-Summary
Five-year Summary (1995 -2000) !"#!"#%%%"&Hong Kong Society of Accountants 15 1999/2000 1998/1999 1997/1998 1996/1997 1995/1996 As at June Operating income 82,344,073 82,234,038 71, ...
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# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
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Aug Offers - HKICPA
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HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
08irbrp2
ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...
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Lee Shu Yan Simon 16-Sep-2004
16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
sub_ IllegalAct
12 December 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, International Ethics Standard Board for Account ...
techwatch118
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 ...
techwatch118
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 ...
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 ...
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 ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
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617th_210205
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cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
update194
i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...
update210
i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...
HKICPA 2014 Bridge Tournament
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update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
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HKBN Handbill 20240731 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...
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1 致︰採訪主任/港聞/教育/親子版編(請即發放) 本港每四名家長有超過一名表示在教導子女財務責任方面需要協助不少家長擔心子女未能面對貧窮及受到財務欺詐(香港,二零零七年二月八日) 香港會計師公會近期進行的一項調查發現,有不少香港家長(37%)認為他們不擅於教導子女養成良好的理財習慣, 但這些家長中的大多數(88%)卻仍然在教導子女理財習慣。受訪的大部份家長(85%)表示他們理解何謂金錢及理財, ...
update239
i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...
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Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...
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A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
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Best Corporate Governance and ESG Awards 2023 – Awards Presentation Luncheon
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i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...
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212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
Paper 5
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Standalone flyer (SF 2019) v
1 Strategic Finance Module This module from the Financial Controllership Programme (FCP) aims to enhance the technical skills and practical knowledge required of a financial controller in strategic fi ...
Standalone flyer (SF 2019) v
1 Strategic Finance Module This module from the Financial Controllership Programme (FCP) aims to enhance the technical skills and practical knowledge required of a financial controller in strategic fi ...
Standalone flyer (RMCG 2019) v
1 Risk Management and Corporate Governance Module This module from the Financial Controllership Programme (FCP) explores the practical issues of corporate governance and risk management in a company. ...
Standalone flyer (BE 2019) v
1 Business Ethics Module This module from the Financial Controllership Programme (FCP) will highlight the important role of the financial controller in setting the culture and code of ethics in a busi ...
update193
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 ...
EGM responses
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msummary
Meeting with Leases Advisory Panel (via Teleconference) Extract of minutes Date: 29 April 2020 Time: 2:30 p.m to 4:30 p.m Members presented: Ms Anntice Lai, Baker Tilly Ms. Bow Kotanut, BlackRock Asse ...
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The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
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gpltb-meeting-notes-en
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
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送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
Module B Dec 2018Question
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update209
i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
ed_bc
Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...
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AGM booklet 2023
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sub_97if
Page 1 of 14 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 July 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
ED-IASB-IFRS-1
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Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
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tb14
TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...
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i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
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1 Hong Kong Institute of Certified Public Accountants – Insurance Implementation Support Group (IISG) Note on certain considerations following the debate of the IISG on agenda paper 03 at the meeting ...
HKICPA Bridge Tournament 2015#1_deal
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sub_lflp
Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
IIG051019
Insolvency Interest Group (IIG) Lunch Seminar Statutory Derivative Action Topic Statutory Derivative Action Speaker The Honourable Madam Justice Susan Kwan, Judge of the Court of Instance, High Court ...
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() 20051017 () 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 8815 (Elbrus Room) /: 200 : 330 1.5 Registration The admission fee for attending this evening seminar is HK200 and HK3 ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050713iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : Chapter 15 of the US Bankruptcy Code and other recent amendments affecting cross-border insolvencies in the US Speaker: Mr. Campbell Korff, Partne ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...
050427iig
Insolvency Interest Group (IIG) Lunch Seminar Topic : A Legal Update on Insolvency Speaker: Mr. Nicholas Hunsworth, Partner, Johnson Stokes & Master Chairman : Mr. Bruno Arboit, Partner, Baker Til ...