0108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – January 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 January 2008. Members of the Committee p ...

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Ethics Committee Meeting Summary – February 2005 The Ethics Committee (Committee) met on 4 February 2005. Members of the Committee present were: Mark Fong (Chairman), Doug Oxley (Deputy Chairman), Cha ...

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page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...

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page 1 of 2 Financial Accounting Standards Committee Meeting summary – November 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 13 November 2002 and discussed the follow ...

Ipsas6-8

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...

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BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...

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1 Minutes of the 383rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 23 June 2020 at 8:30 a.m. Board Room of the Hong ...

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IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

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Cir_2010

Table Tennis Competition 2010 The Table Tennis Interest Group cordially invites you to join its competition to be held in June 2010. Details are as follows: Dates & Time: Sunday, 20 & 27 June ...

Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

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Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...

20121126_ModuleB_Essay

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msjan0125

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 25 January 2019 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC ...

TechWatch196

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 ...

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

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Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

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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 ...

techwatch121

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 ...

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IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...

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IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...

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IFRS Standards Exposure Draft ED/2020/2 April 2020 Comments to be received by 8 May 2020 Covid-19-Related Rent Concessions Proposed amendment to IFRS 16Exposure Draft Covid-19-Related Rent Concessions ...

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Module A (December 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

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IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...

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MTR Corporation 28/02/2014 Page 1 Stephen Chik Head of Project Engineering 26 February 2014 Presentation to The HK Institute of Certified Public Accountants New Railways to Sustain Hong Kong’s Momentu ...

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Tax ttreattmentt off offffshore priivatte equiitty ffunds Programme Code:: TFA The Hong Kong government introduced significant changes to the Inland Revenue Ordinance in July 2015 to extend the existi ...

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HKICPA seminar: What Do New Payment Initiatives Mean to Corporates? Program Code: Following up the introductory session on e-Cheque service conducted by the Hong Kong Monetary Authority (HKMA) on 30 ...

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The Ways to Alllleviiate The Probllems of Tax Audiits Programme Code:: TFA Against the background of the recent global trend to combat tax malpractices, the perception is that Field Audit & Tax In ...

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Module B (5th edition)_Part 2

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i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

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Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

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1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

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18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...

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USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...

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AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

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INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...

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Financial Accounting Standards Committee Meeting summary – September 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 September 2002 and discussed the following items: ...

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Financial Accounting Standards Committee Meeting summary – September 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 September 2002 and discussed the following items: ...

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1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...

Copy of HKICPA Business Case Competition 2019 Final Questions

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...