Bad Weather Arrangement for CPD Programme All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programme ...
Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...
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 ...
i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...
Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...
Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...
Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...
“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...
“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...
Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
Financial Reporting Forum HKFRS 8 Operating Segments: Application Issues Date 30 October 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s ...
CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...
May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...
