2020

Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...

2021

Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...

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update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

val-aug

1164_20160629 With accounting standards requiring companies to use fair value accounting for financial reporting, preparers, auditors and users of financial statements are required to have a far bette ...

vs-oct-nov

955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...

tts1304tuewk

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

tts1304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

ssap13

SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...

2013-SMP-Forum-Brochure-(Updated)-2

2013-SMP-Forum-Brochure-(Updated)-2 Kampala, Uganda, The Kampala Serena Hotel, June 5, 2013 Trainers’ Workshop, June 4, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 AB ...

259m

1 Minutes of the 259th meeting of the Financial Reporting Standards Committee held on Tuesday, 13 October 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

1412Paper4Annex 3

Our Ref: Lv066/18 9 November 2018 By Email only Mr Hans Hoogervorst Chairman International Accounting Standards Board Dear Chairman Hoogervorst Implementation of International Financial Reporting Stan ...

DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

pdf_500

1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 19 April 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA D ...

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1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

hkas24revised

HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

hk(ifric)-int 17

Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...

glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

update219

1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...

Financial Statements

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Financial Statements

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28_11_2013_ModuleA_Case

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techwatch109

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 ...

techwatch109

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 ...

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

ED-IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

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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 ...

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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 ...

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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 ...

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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 ...

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

AudB2

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alert37

1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...

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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Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...

update153

Update No. 153 (Issued 21 July 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents pa ...

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

techwatch106

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 ...

techwatch106

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 ...

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

faq-comprehensive-income

Presentation of items of Other Comprehensive Income (OCI) Amendment to IAS 1 Presentation of Financial Statements Frequently asked questions 1. What are the current requirements for presenting profit ...

techwatch61

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 ...

HKAS24cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...

edimprovements

-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...

Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

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Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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QP exam sharing forum_MA (revised)_Upload

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snap_smerfi

IFRS for SMEs Standard Request for Information January 2020 Snapshot: Comprehensive Review of the IFRS for SMEs Standard This Snapshot provides an overview of the Request for Information on the second ...

update243

i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...

1892_CC2022_HK_booklet

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...

BCC Programme Booklet 2023

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-23 from the finalist teams Acknowledgement 24Hong Kong Institute of CPAs -All copyright reserved 1 ...

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

ETS M14 Jun 2023

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CAC2018_Leaflet

HKICPA BUSINESS CASE COMPETITION 2018 Register now Date: 25 November 2018 (Sunday) Time: 9:00 a.m. -4:00 p.m. Venue: Harbour Grand Hong Kong Hotel Your golden chance to win • attractive cash prizes an ...

AMLmanual_orderForm_180705

Order now Anti-money laundering procedures manual for accountants Notes: 1. Stock is now available for purchase and collection in person at the Institute’s Member Services Counter on 27th Floor, Wu Ch ...

keynotes

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module C and D (June 2017 intake)Updated as at 15 March 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule CModule DClass 1Class 1 CHK3C2101CHK3D2101 ...

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(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区） 日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

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(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区） 目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

Topic4

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 4 De facto subsidiaries Question 4.1: Whether consolidating ...

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

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DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

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Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...

20140220

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 20 and 27 February 2014, Thursdays 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/ ...

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Workshop Topics Module A (December 2013) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed • Recognition/de-recognition criteria to reflect the modification of the loan • The requi ...

20130318

Date 18 March 2013,Monday 14 March 2013, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong ...

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Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 15 January 2013, Tuesday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Ce ...

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HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

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Bloomsbury Books Ltd. is very pleased to invite the HKICPA members to enjoy the unique shopping experience at our bookshop, simply present your HKICPA Membership Card or BOC HKICPA Platinum Card to en ...

20120517

Date 17 May 2012, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM Ch ...

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The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

I2C-agendacon

28 July 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON AGENDA CONSULTATION 2011 Comments to be received by 9 Novemb ...

20110107F

Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...

20110107

Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...

sem-hkfrs-update-2009-10

Date 4 March 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR 8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. LAM Chi Yuen, Nelson FCPA ...

W090926

Persuasive Communication: Think On Your Feet (Re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc MPT IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sect ...

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Persuasive Communication: Think On Your Feet (Re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc MPT IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sect ...

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9 Understanding Accumulator for Accountants (Part 1) (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a master’s degree holder, Mr. Wong is an informed practitioner with over 1 ...

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9 Understanding Accumulator for Accountants (Part 1) (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a master’s degree holder, Mr. Wong is an informed practitioner with over 1 ...

S090109

Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...

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Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...

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Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Cyberport

Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...

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Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...

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Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

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01/03 REPLY SLIP (For students without a HKICPA Affinity Credit Card) To: Ms. Helen Wong Office Hour: Assistant Director (Education & Training), Mon. to Fri. Hong Kong Institute of Certified Publi ...

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Tesla Offer til Sep 2024

Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

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1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

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Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

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i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

Flashcard_Module B(5th edition)

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update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

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Exposure Draft ED/2013/3 March 2013 Comments to be received by 5 July 2013 Financial Instruments: Expected Credit LossesFinancial Instruments: Expected Credit Losses Comments to be received by 5 July ...

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