update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
HKFRS 3_2023
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised August 2022September 2023 The illustrative examples accompanying this standard has been updated for editorial correction ...
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 ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
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By Email (AEOI Consultation) & By Hand 3 July 2015 Our Ref.: C/TXG, M101026 AEOI Consultation Revenue Division Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government ...
Copyright_2006
1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...
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1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...
Exam Technique Seminar_Module A
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update245
1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...
update107
i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...
hkfrs3revised
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
ef-el111213
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
ef-el110729
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
update185
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
update234
i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...
314n19
HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...
ed-revenue
November 2011 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 2012Exposure Draft Revenu ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
Parent_and_money_Eng_Press_release
1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...
update239
i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
update113
i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...
IASB-ED05-bc
Basis for Conclusions on Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This Basis for Conclusions accompanies the propose ...
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ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
rt_issa5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
Aug Offers - HKICPA
Offer valid until 31 August 2014OriginP/CBrandDescriptionVintageTypeSizeStandardPrice SpecialOfferDiscountWAWSJHBHFrance384089Palmer & CoBrut Blanc de Blancs2007Champagne75CL49529540%----France165 ...
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 ...
GPOSAT_2013_TC_extracted
1 前言香港會計師公會非常榮幸能與廣東省國家稅務局(“省國稅”)於2013 年11 月11 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省國稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前,請尋求專業意見。會議摘記討論事項A. 有關營業稅改征增值稅的實務問題A1 A2 ...
GPOSAT_2013_SC_extracted
1 前言香港会计师公会非常荣幸能与广东省国家税务局(“省国税”)于2013 年11 月11 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省国税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束力。在应用会议摘记内容到你的特定情况前,请寻求专业意见。会议摘记讨论事项A. 有关营业税改征增值税的实务问题A1 A2 ...
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 ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
Standalone flyer (SF 2019) v
1 Strategic Finance Module This module from the Financial Controllership Programme (FCP) aims to enhance the technical skills and practical knowledge required of a financial controller in strategic fi ...
Standalone flyer (SF 2019) v
1 Strategic Finance Module This module from the Financial Controllership Programme (FCP) aims to enhance the technical skills and practical knowledge required of a financial controller in strategic fi ...
Standalone flyer (RMCG 2019) v
1 Risk Management and Corporate Governance Module This module from the Financial Controllership Programme (FCP) explores the practical issues of corporate governance and risk management in a company. ...
Standalone flyer (BE 2019) v
1 Business Ethics Module This module from the Financial Controllership Programme (FCP) will highlight the important role of the financial controller in setting the culture and code of ethics in a busi ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
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 ...
Territory-wide_teen_survey_Press_release_Eng
To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...
ed_570
International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
MPS_D_PartI
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 purposes and s ...
MPS_D_PartI
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 purposes and s ...
MPS_D_PartI
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Update No. 84
190329074131 c9d0e0b42cb14632a0264ec0202569a0_20190329154122 08b6e24a441149ba91404ad8451b740b 190329074131-08b6e24a441149ba91404ad8451b740b 68754602 37530941/68754602