update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
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Exam Technique Seminar_Module A
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update245
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 ...
update107
i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...
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Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
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update185
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
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i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
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1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...
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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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1 前言香港會計師公會非常榮幸能與廣東省國家稅務局(“省國稅”)於2013 年11 月11 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省國稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前,請尋求專業意見。會議摘記討論事項A. 有關營業稅改征增值稅的實務問題A1 A2 ...
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1 前言香港会计师公会非常荣幸能与广东省国家税务局(“省国税”)于2013 年11 月11 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省国税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束力。在应用会议摘记内容到你的特定情况前,请寻求专业意见。会议摘记讨论事项A. 有关营业税改征增值税的实务问题A1 A2 ...
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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 ...
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techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
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
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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 ...
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 ...
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International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...
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1 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 s ...
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1 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 s ...
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Update No. 84
190329074131 c9d0e0b42cb14632a0264ec0202569a0_20190329154122 08b6e24a441149ba91404ad8451b740b 190329074131-08b6e24a441149ba91404ad8451b740b 68754602 37530941/68754602
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1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
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1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
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IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...
Module D (5th edition)_Part 3
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ed07-ed
International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...
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Disclaimer 1 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 pu ...
ETS_Module D
Disclaimer 1 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 pu ...
ETS_Module D
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Update No. 82
4de35762775f4e24a279054bf0479ddd 68754597 190329074110-4de35762775f4e24a279054bf0479ddd 37530941/68754597 190329074110 1b033efa03ac48e9a844e5fcc7b83c42_20190329154052
ETS_Module_D
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 ...
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rt_issa5r
Response Template forEXPOSURE DRAFT OF Proposed ISSA 5000, General Requirements for Sustainability Assurance EngagementsGuide for RespondentsComments are requested by December 1, 2023. Note that reque ...
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International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...
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July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...
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i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...
update117
i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
techwatch111
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 ...
techwatch111
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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i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
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Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...
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 ...
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 ...
ED-ED9-IASB-bc
September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
CIMA
Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...
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Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...
LPMD_6thEdition
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ED-staff-CreditRisk
Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...
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Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
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Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...
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NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
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ed_s2B
International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
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i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...
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Basis for Conclusions Exposure Draft ED/2009/2 Income Tax Comments to be received by 31 July 2009 March 2009Basis for Conclusions on Exposure Draft INCOME TAX Comments to be received by 31 July 2009 E ...
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September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
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update194
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ETS-FE_20170330_Final
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Update No. 88
190329074223 190329074223-a13b9baff109429e9719e8cd5fd7e339 a13b9baff109429e9719e8cd5fd7e339 f99e29d6a23344af8199caa832e3de39_20190329154207 37530941/68754610 68754610
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Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...
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HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...