techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
ed2
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...
ed-aip
August 2010 IFRS Foundation Comments to be received by 30 November 2010 The annual improvements process: Proposals to amend the Due Process Handbook for the IASBIFRS Foundation Consultation Document C ...
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 ...
ED_IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
Module A 6th Edition Flash Card
You don't have access right to view the details. Please login.
update257
i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...
cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
ed07-bc
International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...
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, ...
0402
Page 1 of 1 Financial Accounting Standards Committee Meeting summary – February 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 11 February 2004. Present at the Committe ...
FRSCMS-Feb
Page 1 of 1 Financial Accounting Standards Committee Meeting summary – February 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 11 February 2004. Present at the Committe ...
i2c-fvo-finacial-liabilities
13 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be recei ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
Module D Taxation Flashcards Fourth Edition
Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...
aasc-30-7th
1 za Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30 Minutes of the 30Minutes of the 30Minutes of the 30Minutes of the 30Minutes ...
update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
25
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
Result Summary(Preliminary)14-15
Result Summary(Preliminary)14-15 CPA Football Competition 2014-15 Results of Preliminary Round Entered into the Quarter RoundUpdated on 22 December 2014Group AA1A2A3A4A5BDO Group 3BTFCBUASASFTAllianc ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
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 ...
ed_s2B
International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
update249
1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...
D-06-IC24S_Decision_19Jan2018_edited
Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...
July 2016
*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...
SAT_2016_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...
techwatch80
Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
QP ETS (FE)_for upload
You don't have access right to view the details. Please login.
ED-IASB-PVI-PartII
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
request-views-nfd
REQUEST FOR VIEWS OCTOBER 2010 1 IFRS Foundation IASB International Accounting Standards Board Request for Views on Effective Dates and Transition Methods Respondents are asked to send their comments ...