memorandum_20041209

-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

sa55022

RELATED PARTIES Copyright 1 Related Parties Hong Kong Standard on Auditing 550 HKSA 550 Issued July 2009; revised July 2010, May 2013, February 2015, December 2021, May 2022, March 2023, January 2024 ...

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

F110524

Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...

d-01

IFRIC DRAFT INTERPRETATION D1 EMISSION RIGHTS INVITATION TO COMMENT The International Accounting Standards Board’s International Financial Reporting Interpretations Committee (IFRIC) has issued its fi ...

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

02-imp-ed

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 ...

3clr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Report of ...

...