ed_renewe
Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...
911r5_InfoSheet_May 24_EN
Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...
2023
Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...
Financial Reporting - commonly asked technical questions (Standards currently effective)
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...
Part 9
Identifying the relevant accounting standards when a holding company prepares company Question 1.5: Identifying the relevant accounting standards when a holding company prepares company level financia ...
Part 9
Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...
HKFRS 1_2023
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised August 2022May 2024 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING STANDAR ...
HKAS 38_2023
Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...
HKAS 40_2023
Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...
sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
2020
Publications Publications Item Date of Issue Title -11 23 December FAQ: The interaction between HKFRS 16 Leases and the Hong Kong Insurance (General Business) (Valuation) Rules 2020-10 17 November 20 ...
2021
Comment letters Comment letters Item Date of Submission Subject -9 16 November Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) 2021-8 27 September ...
2022
Comment letters Item Date of Submission Subject -5 23 May IFRS Interpretations Committee Tentative agenda decision – Lessor Forgiveness of Lease Payments 2022-4 24 March 2022 IASB Exposure Draft ED/2 ...
2020
Publications Publications Item Date of Issue Category Title -7 December Auditing and Assurance A Plus Article: A summary of the Institute’s new assurance technical bulletin for ESG reporting 2020-6 2 ...
30924sre2400
Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review En ...
LexisNexis_HKICPA Flyer_til Dec 2024
ENJOY 15% OFFExclusive discount onselected titles for HKICPAmembersTo order, please fill out the order form below and send it to hestia.kwan@lexisnexis.comHong Kong Personal InsolvencyManual -Third Ed ...
HKAA_NewMemForm_HKICPA
Page 1 of 2 Mem/MT/2016-10 Address 地址: Marsh Road, Wanchai Reclamation, Hong Kong 香港灣仔馬師道新填地Tel 電話: (852) 3583 3615 Fax 傳真: (852) 3583 4066 E-mail 電郵: membership@hkaa.com.hk NEW Membership Application ...
HKAA_Member guideline_1121
香港汽車會香港汽車會香港汽車會會員服務會員服務HKAA HKAA HKAA Members mbers mbers mbers mbers ServiceService Service Service *須根據香港汽車會所訂規章提供,細則另有參考。本提供,細則另有參考。本會有權隨時修改服務條款及細則,無須另行通知。權隨時修改服務條款及細則,無須另行通知。權隨時修改服務條款及細則,無須另行通知。如有 ...
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for
GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...
PTI Flyer
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BOCLIFE offer til Mar 2024
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Easy Store_Product List_till Sep
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...