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ifric-d12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
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memorandum
-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...
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memorandum_20041209
-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...
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ED-IAS19
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures Comments to be received by 31 July 2004 International Accounting St ...
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ED-IASs39fv240404
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option Comments to be received by 21 July 2004 International Accounting Sta ...
![tb10](/images/search_icon_pdf.gif)
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
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MPS_Module D_Part 1_Upload_V1
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Reasons for decision_0633C_0646C_0861C_13 Feb 2018
IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...
![Update 278](/images/search_icon_pdf.gif)
Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
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HKABE_2017-18_ Paper 1
Paper 1 BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS & HONG KONG ASSOCIATION FOR BUSINESS EDUCATION HONG KONG DI ...
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ssgspac
STANDARD SETTING Accounting considerations for a Special Purpose Acquisition Company (SPAC) JANUARY 2022Foreword 1 1. Structure and lifecycle of a typical SPAC 2 2. Prior to the De-SPAC Transaction 4 ...
![ig_FICE](/images/search_icon_pdf.gif)
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
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pn600_1rev22
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600 ...
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hkfrs6
Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...
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update093
i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...
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annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
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Quality assurance department report 2020
QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...
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HKAS 16_2023
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...
![update081](/images/search_icon_pdf.gif)
update081
i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...
![hkas10](/images/search_icon_pdf.gif)
hkas10
Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...
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JudgesReport_2017_final
1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...
![eg-revenue](/images/search_icon_pdf.gif)
eg-revenue
November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
![570_QAD_AR_2008_090616_proof](/images/search_icon_pdf.gif)
570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
![hksir400](/images/search_icon_pdf.gif)
hksir400
HKSIR 400Issued October 2005Effective for engagements wherethe investment circular is dated on or after 1 January 2006Hong Kong Standard on Investment Circular Reporting Engagements 400 Comfort Letter ...
![ed07-ed](/images/search_icon_pdf.gif)
ed07-ed
International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...
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IASB-ED05
Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...
![ed_piecode](/images/search_icon_pdf.gif)
ed_piecode
International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...
![Changes to Practical Experience Framework 28 Nov 2018_R2](/images/search_icon_pdf.gif)
Changes to Practical Experience Framework 28 Nov 2018_R2
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
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Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
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Copy of Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
![EDIAS19DefinedBenefit0410](/images/search_icon_pdf.gif)
EDIAS19DefinedBenefit0410
April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...
![HKICPA Eng Annual Report 2023](/images/search_icon_pdf.gif)
HKICPA Eng Annual Report 2023
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![HKICPA Eng Annual Report 2023](/images/search_icon_pdf.gif)
HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
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LPMD_6thEdition
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annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
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annual_report_2019_eng
ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...
![QP Scholarships Nomination Form_2020](/images/search_icon_pdf.gif)
QP Scholarships Nomination Form_2020
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...
![hkas16](/images/search_icon_pdf.gif)
hkas16
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...
![hkas12](/images/search_icon_pdf.gif)
hkas12
HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
![QP Scholarships Nomination Form_2023_degree](/images/search_icon_pdf.gif)
QP Scholarships Nomination Form_2023_degree
1 Qualification Programme ("QP") Scholarships Qualification Programme ("QP") ScholarshipsQualification Programme ("QP") Scholarships Qualification Programme ("QP&quo ...
![update156](/images/search_icon_pdf.gif)
update156
i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110601 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR18110302 Language English/ Cantonese Event name CPA Football Competition 2018-19 Contact Ms. Betsy Liang on 2287 7009 / betsyliang@hkicpa.org.hk o ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110301 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR18120701 Language English/ Cantonese Event name Bowling Winter League Contact Miss Betsy Liang at 2287-7009 or betsyliang@hkicpa.org.hk / Miss Won ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18110103 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...