![HKAS 40_2023](/images/search_icon_pdf.gif)
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 ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
CPD requirements
Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...
![HKAS 8_2023](/images/search_icon_pdf.gif)
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
![HKAS 16_2023](/images/search_icon_pdf.gif)
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 ...
![HKFRS 15_2023](/images/search_icon_pdf.gif)
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
![nrs1624](/images/search_icon_pdf.gif)
nrs1624
HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...
![nas0724](/images/search_icon_pdf.gif)
nas0724
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...
![nrs0724](/images/search_icon_pdf.gif)
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
![nas1224](/images/search_icon_pdf.gif)
nas1224
HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...
![HKFRS 14_2023](/images/search_icon_pdf.gif)
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...
![HKAS 36_2023](/images/search_icon_pdf.gif)
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
![HKAS 19_2023](/images/search_icon_pdf.gif)
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
![HKAS 32_2023](/images/search_icon_pdf.gif)
HKAS 32_2023
HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...
![HKAS 37_2023](/images/search_icon_pdf.gif)
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
![HKAS 28_2023](/images/search_icon_pdf.gif)
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
![HKAS 34_2023](/images/search_icon_pdf.gif)
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
![HKAS 26_2023](/images/search_icon_pdf.gif)
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...
![HKFRS 9_2023](/images/search_icon_pdf.gif)
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Register as a CPA
What is aptitude test Who is required to take this test Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member if he or she ...
![default](/-/media/HKICPA-Website/Search-Result/Default.jpg)
Association of Chartered Certified Accountants (ACCA)
I am an Affiliate Can I sit the Capstone I am an ACCA Affiliate. Can I sit the Capstone? Yes, you can sit the Capstone provided that 24 months have passed from the date: (a) when you have been grante ...
![HKICPA HK - Chapter 1 - Capital vs Revenue](/images/search_icon_pdf.gif)
HKICPA HK - Chapter 1 - Capital vs Revenue
Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...
![30923sa805](/images/search_icon_pdf.gif)
30923sa805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
![30927pn900](/images/search_icon_pdf.gif)
30927pn900
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...
![30926pn820](/images/search_icon_pdf.gif)
30926pn820
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...
![30925pn6001](/images/search_icon_pdf.gif)
30925pn6001
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...
![Peninsula 2024 Mooncake Flyer](/images/search_icon_pdf.gif)
Peninsula 2024 Mooncake Flyer
THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...
![HKBN Handbill 20240731 CHN](/images/search_icon_pdf.gif)
HKBN Handbill 20240731 CHN
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...