2016 October Offer List (HKICPA)_rv
2016 October Offer List (HKICPA)_rv Price List October 2016 Corporate offer applies on minimum Order of 3,000 We offer FREE delivery (single location only) for purchases over HK3,000 between 10:00am t ...
030818e
To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...
ETS-FE_20170330_Final
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PR_IASB_ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IASB-ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
Auditing and Assurance Archives
Archives Date Title Comments due by 7 February 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 2 ...
2003pr04
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
rifec-judiciary-it-strategy
By email (itsppolicy@judiciary.gov.hk) and post (Attn:SJE(ITO)3) 12 December 2014 Our Ref: RIF, M97851 Mr. Anthony Chan Assistant Judiciary Administrator The Judiciary Administration Room LG361A, High ...
techwatch149
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 ...
techwatch149
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 ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
ETS_Module_D
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 purposes and sho ...
ETS_Module_D
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update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...
HKAS 12_2023
HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...
ed_novation
Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...
psmc_or_2007
Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...
ED03-pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
ED-ReqInfo
IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...
techwatch53
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 ...
ED-IAS-27-CSFS
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...
Exam Technique Seminar_Module A
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GPOSAT_2013_EN_extracted
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...
ed-valuation-uncertainty
INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...
update242
i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...
ED-IAS393LA-i2c1
-1 -26 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD PROPOSALS FOR LIMITED AMENDMENTS TO STANDARD ON FINANCIAL INSTRUMENTS The International Accounti ...
091208
1 By email (yhcheung@legco.gov.hk) and by fax (2121 0420) 8 December 2009 Our Ref.: C/TXP(4), M67123 Hon. Chan Kam-lam, SBS, JP Chairman, Panel of Financial Affairs Legislative Council Building 8 Jack ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
i2c-ed-pn610
1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...
ed7FI_pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
sub_ifrs9
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
Board diversity research
The Hong Kong Institute of Certified Public Accountants is the statutory body established by the Professional Accountants Ordinance responsible for the professional training and development of certifi ...
ed_subdr
July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...
Report-2nd SMP Quick Poll-final-130116
-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...
ED-BC-IASB-SME
February 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 SMEs Basis for Conclusions International Accounting Standards B ...
Module A 6th Edition Flash Card
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ed-conceptual-framework
March 2010 Exposure Draft ED/2010/2 Conceptual Framework for Financial Reporting The Reporting Entity Comments to be received by 16 July 2010Exposure Draft Conceptual Framework for Financial Reporting ...
pr_cr
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
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 ...
ias39tr-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...
Lee Shu Yan Simon 16-Sep-2004
16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...
0309
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...
FRSCMS-Sep
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – September 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 September 2003. Present at the Commit ...
ED-improve-IFRS-rd
Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...
I2C
3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...
key-proposals-e
1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...
techwatch112
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 ...
techwatch112
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 ...
sub_coerev
Our Ref.: C/EC 20 April 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
Submission_breachreq
Our Ref.: C/EC Sent electronically through the IFAC Website (www.ifac.org) 20 January 2012 International Ethics Standards Board for Accountants International Federation of Accountants 545 Fifth Avenue ...
hkas41
Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...
s100723
Advising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial Difficu ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
KC_Wong
1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...
key_issues_and_questions
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
mf_ki
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
21
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
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 ...
RP 95+ Wines - Sept 2014_rv
Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standar d Price Offer Price Discoun t WA WS France Champagne 419267 Gosset Celebris Vintage Extra Brut 1998 Ch ...
techwatch158
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 ...
techwatch158
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 ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
ETS_Module B
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21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
b21standards
November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...
2004pr01
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org UN ...
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 ...
ED-IFRIC-D19
International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION D19 IAS 19—The Asset Ceiling: Availability of Economic Benefits an ...
techwatch148
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 ...
techwatch148
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 ...
frs-refresher-course
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
Decision 1196C 1235C14Nov2019edited
Decision 1196C 1235C14Nov2019edited A Complaint made under Section 34(IA) Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17-1235C IN THE MATTER OF Disciplinary Committee: M ...
2021 Level 2 Case QuestionsChiFinal20211103
香港會計師公會會計及商業管理個案比賽2021-22(第二級別)卓悅控股有限公司(卓悅)及其附屬公司(下稱「集團」)是香港領先美妝及生活消費品零售集團,於2003年在香港聯合交易所有限公司主板上市(上市編碼:653)。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好,於全球搜羅產品,滿足消費者的需求。目前集團提供超過4萬種商品,並獨家代理逾100個品牌,包括Suisse Rebo ...
techwatch97
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 ...
techwatch97
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 ...
Composition of Committees
78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
techwatch76
Issue 76 •January 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
ies8bc
IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...
Exposure Draft 2019
Date Title 19 December 2019 Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot ...
021219e
-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...
i2c-insurance-contracts
2 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 15 November 201 ...
i2c_init179
29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative ...
i2c_aasccode
19 November 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) EXPOSURE DRAFT, ...
convergence
Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...
convergence
Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...
techwatch153
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 ...
techwatch153
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 ...
SAT_2017_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2017 年5 月16 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長遠 ...