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File Type: pdf | Size: 328 KB

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...

發布日期: 2003-12-23

ed-isa600

發布日期: 2003-12-23

File Type: pdf | Size: 328 KB

sa53022

Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...

File Type: pdf | Size: 287 KB

coena

Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...

File Type: pdf | Size: 913 KB

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 299 KB

hksa530cfd

Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...

60022

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

File Type: pdf | Size: 662 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

File Type: pdf | Size: 928 KB

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

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ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

File Type: pdf | Size: 817 KB

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

File Type: pdf | Size: 767 KB

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 ...

File Type: pdf | Size: 4 MB

hk(ifric)-int 21

Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

File Type: pdf | Size: 491 KB

hk(ifric)-int 18

Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...

1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

File Type: pdf | Size: 293 KB

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

File Type: pdf | Size: 728 KB

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

File Type: pdf | Size: 853 KB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

File Type: pdf | Size: 746 KB

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

File Type: pdf | Size: 275 KB

dttupdate

IFRS 17 Transition Resource Group meeting #3Summary and Outcomes of Agenda Papers Discussion for the HKICPA IISG meeting on 9 October 2018Francesco Nagari, Deloitte Global IFRS Insurance Leader 2 Oct ...

發布日期: 2018-10-02

File Type: pdf | Size: 490 KB

AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

發布日期: 2018-09-10

File Type: pdf | Size: 366 KB

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

發布日期: 2018-08-23

File Type: pdf | Size: 363 KB

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2018-01-24

File Type: pdf | Size: 858 KB

Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

發布日期: 2017-06-06

ETS_Module B

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發布日期: 2017-05-15

File Type: pdf | Size: 6 MB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

發布日期: 2016-10-13

DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2016-05-24

File Type: pdf | Size: 552 KB

20150421_MPSI_C

2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...

發布日期: 2015-04-22

File Type: pdf | Size: 964 KB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

發布日期: 2013-12-11

20130520_module_a_essay

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發布日期: 2013-05-31

File Type: pdf | Size: 376 KB

I2C-revenue

16 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REVENUE FROM CONTRACTS WITH CUSTOMERS Comments to be receiv ...

發布日期: 2011-11-16

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

發布日期: 2011-09-27

File Type: pdf | Size: 242 KB

Module B Pre-Workshop Materials_2

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發布日期: 2011-09-27

aplus-e-20110801

1 A Plus media alert Dear editors and reporters: Ocean Park's revival A Plus explores how the Hong Kong icon made a comeback. Other features look at the nitty gritty behind the scandals of oversea ...

發布日期: 2011-07-28

File Type: pdf | Size: 109 KB

B_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

發布日期: 2011-03-25

lpb

發布日期: 2011-03-25

B_Combined Version

發布日期: 2011-03-25

File Type: pdf | Size: 673 KB

techwatch98

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 ...

發布日期: 2010-12-09

techwatch98

發布日期: 2010-12-09

File Type: pdf | Size: 673 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

發布日期: 2010-12-02

File Type: pdf | Size: 341 KB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

發布日期: 2010-09-10

File Type: pdf | Size: 172 KB

pr-20100812e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs submits proposals on Companies Ordinance rewrite Improving reporting for small-and medium-size enterprises and strengthenin ...

發布日期: 2010-08-12

File Type: pdf | Size: 146 KB

s100901as

An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...

發布日期: 2010-06-28

File Type: pdf | Size: 173 KB

Case question 2008

Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...

發布日期: 2008-08-13

File Type: pdf | Size: 370 KB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

發布日期: 2004-05-28

File Type: pdf | Size: 170 KB

ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

發布日期: 2004-05-28

File Type: pdf | Size: 162 KB

iasb-ed2

-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...

發布日期: 2003-03-11

File Type: pdf | Size: 79 KB

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

File Type: ppt | Size: 698 KB

CPA for NGO workshop (29 Sept 2017)_FINAL

CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...

File Type: pdf | Size: 5 MB

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

File Type: ppt | Size: 1 MB

Module B(Part 1)_Deleted p1-2(Compressed)

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Module B(Part 1)_Deleted p

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File Type: pdf | Size: 891 KB

Update 256 with link

Update No. 256 (Issued 5 March 2021) 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. Revis ...

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 290 KB

pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

File Type: pdf | Size: 172 KB

20150421_MPSI_C

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File Type: pdf | Size: 5 MB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

File Type: pdf | Size: 807 KB

update 284

Update No. 284 (Issued 23 December 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. R ...

File Type: pdf | Size: 890 KB

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

File Type: pdf | Size: 661 KB

Statement 1500 2 Marchclean

File Type: pdf | Size: 661 KB

snp_FICE

Financial Instruments with Characteristics of Equity Amendments to IAS 32, IFRS 7 and IAS 1 The IASB’s objectives The IASB aims: • to improve the information a company provides in its financial statem ...

File Type: pdf | Size: 227 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

1_500_Dec 2023

File Type: pdf | Size: 293 KB

1_500_r

File Type: pdf | Size: 293 KB

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

File Type: pdf | Size: 712 KB

100022

HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequen ...

File Type: pdf | Size: 707 KB

Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

發布日期: 2008-12-02

File Type: pdf | Size: 3 MB

fas2020e

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

File Type: pdf | Size: 728 KB

FASeng

File Type: pdf | Size: 316 KB

hkifricint 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...

File Type: pdf | Size: 288 KB

FAS2022eng

File Type: pdf | Size: 410 KB

hksa200cfd

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

File Type: pdf | Size: 254 KB

glossarycfd

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...

File Type: pdf | Size: 512 KB

hk(ifric)-int 7

Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...

File Type: pdf | Size: 347 KB

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 753 KB

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 ...

File Type: pdf | Size: 279 KB

update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

File Type: pdf | Size: 678 KB

glossarycfd

Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Issued September 2009; revised July 2010, December 2012, February ...

發布日期: 2018-05-30

File Type: pdf | Size: 291 KB

MPS_A_PartII

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 ...

發布日期: 2018-04-19

File Type: pdf | Size: 4 MB

MPS_A_PartII

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發布日期: 2018-04-19

File Type: pdf | Size: 4 MB

pr-20160120-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

發布日期: 2016-01-20

File Type: pdf | Size: 137 KB

20150428_MPSII_A

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發布日期: 2015-04-30

File Type: pdf | Size: 3 MB

Module A 20140422 handouts

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發布日期: 2014-05-21

File Type: pdf | Size: 7 MB

pr-1008en

1 Dear Assignment/News/Business Editor Membership consultation for listed company auditor regulatory framework begins Institute's Sixth Long Range Plan lays out direction for profession, including ...

發布日期: 2013-10-08

File Type: pdf | Size: 121 KB

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 ...

發布日期: 2013-05-16

File Type: pdf | Size: 195 KB

Information Paper on Enhancements to the CPA QP

Information paper on Enhancements to the CPA qualification programme QP – 10 years of success stories and counting!Executive Summary 1-2 1. Overview of the enhanced CPA qualifying process 3 2. Pre-ent ...

info_paper_qp

info_paper

488_QP_InformationPaper_Final_090513

File Type: pdf | Size: 441 KB

488_QP_InformationPaper_Final_090513