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A closer look at the new leases standard – An analysis of lessee’s financial statements
A closer look at the new leases standard – An analysis of lessee’s financial statements
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improve1113
Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2018-2020 Annual Improvements to HKFRSs Issued June 2020 ANNUAL IMPROVEMENTS TO HKFRSs 2018–2020 Copyright 2 COPYRIGHT Copyright ...
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ag5
Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...
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1_102_Mar14
1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...
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update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
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update058
Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...
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DC order_1073P_edited
. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...
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DC order_0612C_2May18_
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...
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D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited
Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...
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1155O_DC order_ 20 Feb 2018_edited
, . , IN Tl-IE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO'*) and referred to the Disciplinary Committee under Section 330) of ...
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FE _Dec 16_ Paper II_Question
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D-15-1018H_DC order
IN Tnn MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
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techwatch156
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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techwatch156
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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order_20Oct15
Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...
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Form S1_Private Candidate_Sep 2015
香港會計師公會「企會財考試」-2015年12月/2016年1月試期報名表格HKICPA Examination in BAFS -Enrolment Form for December 2015 /January 2016 Session (截止報名日期 2015年9月30日Closing date of enrolment: 30 September 2015) 請於填寫表格前,詳細閱讀考生須知 ...
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snap_rate
Discussion Paper September 2014 Snapshot: Reporting the Financial Effects of Rate Regulation This Snapshot introduces the International Accounting Standards Board’s (IASB) Discussion Paper Reporting t ...
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Form S3_School candidate_seperate ETS form_v0
香港會計師公會「企會財考試」-2014年12月/2015年1月報名表格HKICPA Examination in BAFS-Enrolment Form for December 2014 /January 2015 Session (截止報名日期 2014年9月30日Closing date of enrolment: 30 September 2014) 請於填寫表格前,詳細閱讀考生須知。(只 ...
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Module A _Dec 13_Answer
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
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Module A _Dec 13_Answer_1
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
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tue-apr-jun
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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tue-jan-mar
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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jes-af-nov
Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...
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FD
ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...
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techwatch83
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 ...
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techwatch83
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 ...
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techwatch77
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 Spotli ...
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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 ...
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techwatch54
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 Spotli ...
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kpmg 29 Sep 2004
L11'!!'I' KPMG Telephone8 522 5226 022 8thF loorP, rinceB'su ilding Fax 8522 8452 588 10C hateRr oad Internet www.kpmg.com.hk CentraHl, ongK ong PO Box 50 GeneraPlo sOt ffice HongK ong ...
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Article_ar
Technical Briefing 56 THE HONG KONG ACCOUNTANT OCTOBER 2002 Statement of Standard Accounting Practice SSAP 36 ‘Agriculture’ is the first SSAP that covers specifically the primary sector. The Statement ...
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Module A (Dec 2015)_Answer
Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...
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Appendix 4 (IAESB-IES-3)
Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...
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Appendix 3 (IAESB-IES-2)
Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...
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Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
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Module A (Dec 14)_Answer
Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...
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Module A (Dec 14)_Answer_1
Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
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Module D (Dec 13)_Answer_ revised on 20140410
Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...
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Module D (Dec 13)_Answer
Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...
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Module D (May 10)_Answer
Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...
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Application_for_Registration(ACCA)
Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Appli ...
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Module A (Dec 14)_Answer_2
Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
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Module D (Jun 14)_Answer
Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...
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04ms
Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 April 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...
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FE (Dec 16) Paper I_Answer
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FE (Dec 16) Paper I_Answer_1
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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 ...
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632nd_21 March 2022
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