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techwatch66
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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techwatch62
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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techwatch45
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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EDAmendmentsIFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
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ED-IFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
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ias39cf-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...
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ConvergenceI2C
-1 -16 June 2004 To: HKSA members All other interested parties Exposure Draft – Proposed Convergence of Hong Kong Accounting Standards with International Accounting Standards Comments to be received b ...
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Module D (Dec 12)_Answer
Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...
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Module C (Jun 15)_Answer
Module C (Jun 15)_Answer Module C (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risk of material misstatements relating to the accuracy assertion of int ...
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DC order_1287F_19 Mar_edited
IN Tlre MATTER 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 Accountan ...
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AT-HK Taxation Sample Question_181004
APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...
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adm_pefrs
Amendments to the HKFRS for Private Entities Issued November 2023 International Tax Reform— Pillar Two Model Rules Amendments to the HKFRS for Private Entities Entities are required to apply the tempo ...
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Financial_Statements
-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...
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QPGraudate201806
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 18.doc 21 August August August August August 2018 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref. ...
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pr-20171010_en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section Editor Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/ ...
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pr-20170914-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
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QPGraudate201706
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 17.doc 21 August August August August August 2017 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref. ...
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pr-20160215-en
1 Dear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear Assignment Dear Assignment /NewsNews News /BusinessBusiness Business Business Section ...
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update089
i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...
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hk(ifric)-int22
HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...
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ETS_Module A
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 ...
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ETS_Module A
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20141127_ETS_D_S4
Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...
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20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
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ED03-ie
Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...
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overview_inc
IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...
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pef-overview-1
Overview of Practical Experience Framework 1 Practical Experience Framework Hong Kong Institute of CPAs 1 1.1 Overview The Hong Kong Institute of Certified Public Accountants (“the Institute”) intro ...
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HKIFRICInt 222023
HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...