![IAP_submissionlog_20230427](/images/search_icon_pdf.gif)
IAP_submissionlog_20230427
This document lists the agenda papers discussed at the IAP (formerly HKIISG) meetings, organized by category.Refer to the IAP (formerly HKIISG) submissions log for a full list of submissions in numeri ...
![ie_leases](/images/search_icon_pdf.gif)
ie_leases
Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
![26022](/images/search_icon_pdf.gif)
26022
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021, May 2022, January 2024 Communication with Those Charged wi ...
![COEr22_discard310](/images/search_icon_pdf.gif)
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
![ed-supplementary](/images/search_icon_pdf.gif)
ed-supplementary
January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...
![update055](/images/search_icon_pdf.gif)
update055
Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...
![2clr](/images/search_icon_pdf.gif)
2clr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...
![hksa56015](/images/search_icon_pdf.gif)
hksa56015
Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...
![hksa51015](/images/search_icon_pdf.gif)
hksa51015
Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...
![update068](/images/search_icon_pdf.gif)
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
![D24_IFRIC_Draft_Interpret](/images/search_icon_pdf.gif)
D24_IFRIC_Draft_Interpret
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![ED-D24](/images/search_icon_pdf.gif)
ED-D24
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
![update205](/images/search_icon_pdf.gif)
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
![update052](/images/search_icon_pdf.gif)
update052
Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...
![ma0809-en](/images/search_icon_pdf.gif)
ma0809-en
1 A Plus media alert Dear editors and reporters: Can auditor rotation enhance quality? The August issue of A Plus is out now, featuring a global debate on auditor independence as a result of rotating ...
![ed-offsetting-financial-assets](/images/search_icon_pdf.gif)
ed-offsetting-financial-assets
January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...
![ed8bc](/images/search_icon_pdf.gif)
ed8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
![ED-IASB-ED8bc](/images/search_icon_pdf.gif)
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...