HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...
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1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost su ...
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Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...
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 ...
Form R-5 (Revised in Oct 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF H ...
1 Consultation paper on proposed changes to auditing practices Consultation paper on proposed changes to auditing practicesConsultation paper on proposed changes to auditing practicesConsultation pape ...
The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute of Certified Public The Hong Kong Institute ...
Quick Guide Quick Guide to Annual Renewal Annual Renewal Annual RenewalAnnual Renewal 2018 membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/PC membership/ ...
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