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hkas11
Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...
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update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
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Module A Jun 18Answer
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ETS_Module A_final
Disclaimer 1 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 pur ...
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ETS_Module A_final
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2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
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2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
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DC order-0852-0427
IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...
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20150415_SharingForum_MA
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CPAA
CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...
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LegCo_KennethLeung_cover letter_12092014
1 Appendix (A) Basic Parameters of Reform Question 1 Do you agree with the proposed objective of the reform, i.e. to enhance the independence of the regulatory regime for auditors of listed entities f ...
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techwatch118
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 ...
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techwatch118
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 ...
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ttsq3j
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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ttsq3
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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ttsq2
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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techwatch114
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 ...
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techwatch114
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 ...
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ttsq2old
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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ed-technical-info-p1
INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations Comments to be received by 30 April ...
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techwatch96
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 ...
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techwatch96
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 ...
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techwatch95
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 ...
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techwatch95
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 ...
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techwatch94
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 ...
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techwatch94
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 ...
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consultpaper
(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...
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CP-Admiss_0901
January 2009 Consultation paper on Proposed changes to the practising certificate regime I Introduction 1 II Proposals for Consultation 2 1. Executive Summary 2 -3 2. Issuance of a practising certific ...
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techwatch46
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
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02-ias19-ed
Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...
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C_WK1_Guidance Notes (Dec10)_1
C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
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C_WK1_Guidance Notes (Dec10)
C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
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2ndar2018
STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...
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ed_annual1820
IFRS Standards Exposure Draft ED/2019/2 May 2019 Comments to be received by 20 August 2019 Annual Improvements to IFRS Standards 2018–2020Exposure Draft Annual Improvements to IFRS Standards 2018–2020 ...
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HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
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t5pco
Circular on Reporting related to the Private Columbaria Ordinance 1 December 2021May 2022 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2022 Hong Kong Institute of Certi ...
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t6lf
Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
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Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
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msjan0125
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 25 January 2019 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC ...
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ETS_Module A_final
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HK Best written proposal 2020_Undergraduate group
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
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lf1212
Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...
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1462S_24Aug2020_edited
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
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Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
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Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
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6mkr
Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...
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6clr
Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...
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pr-20170629_en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...
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pr-0916-en
1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG KONG, 16 September 2014) — The Hong Kong Institute of CPAs ("HKIC ...
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response to audit reform public consultation press release_Eng (final)
response to audit reform public consultation press release_Eng (final) 1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG ...