2016eng
Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...
2017compdec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
2017compjun
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...
2021
Articles from A Plus 2021 issue December Setting the right tone Awardees of this year’s Best Corporate Governance and ESG Awards on creating long term value and maintaining resilience through sustaina ...
2021
Other articles and reports Date Title December 2021 Comprehensive good practice guide to climate stress testing from United Nations Environment Programme Finance Initiative ESG credit trends for 2022 ...
2021
ESG news and developments Date Title 16 December 2021 Emmanuel Faber appointed to lead the International Sustainability Standards Board 16 December 2021 Cross-Agency Steering Group announces progress ...
2021
December 2021 issue Feature 迎接新質量管理準則 The quality journey 探討中小型事務所如何著手為新質量管理準則的實施作好準備 How small and medium practices can begin preparing for the implementation of new Quality Management Standards Feat ...
2022
Other articles and reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
2022
ESG news and developments Date Title 22 December 2022 FSDC report on the State of ESG in Hong Kong 20 December 2022 Cross-Agency Steering Group announces collaboration with CDP to enhance data availab ...
2023
Articles from A Plus 2023 issues Q4 Becoming better: Navigating Hong Kong’s B Corp movement Becoming a B Corporation, or B Corp, is a time-consuming and transformative journey for businesses, enabling ...
2023
October 2023 issue Feature 50周年專訪系列:再創輝煌 50th Anniversary Interview Series: Creating the next golden era 證券及期貨事務監察委員會主席雷添良,講述如何適應市場的新興趨勢,以及為何他以作為公會會員而自豪 Tim Lui, Chairman of the Securities and Futures ...
21
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
215
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...
2150
1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
236
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 May 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...
25
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
25-10-13_ModuleB Part 2
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26
1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...
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 ...
279_Budget_prposal_07-08_1218b
The Dream Ticket: Competitiveness and Stability – Strengthening Hong Kong’s Competitive Edge and Enhancing Stability Budget Proposals 2007 -081 Composition of the HKICPA Taxation Committee 2006 Chairm ...
281003_eng
A Joint Publication of Hong Kong Ethics Development Centre & Hong Kong Society of Accountants iThis title is jointly published by the Hong Kong Society of Accountants (HKSA) and the Hong Kong Ethi ...
28_11_2013_ModuleA_Case
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290803
BY FAX AND BY HAND Our Ref.: C/EPL 29 August 2003 Hong Kong Exchanges and Clearing Limited, Securities and Futures Commission, Listing Division, Corporate Finance Division, 11th Floor, 8th Floor, Chat ...
290803b
Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...
29_10_2013_Module A2_1
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2_12_2013_ModuleA_Essay
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2_tech_source_edited
Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Summer 2016 Foreign exchange risk management Introduction Foreign exchange (“FX”) risk management is an important learning outcome. It ...
3
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of Date: 19 September 2016 Venue: Pacific Place, Admiralty Participant: Ghee Chong Peh, Former sell-side analyst with ...
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 ...
42nd-minutes
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488_QP_InformationPaper_Final_090513
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 ...
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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 ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
6
ANNEX 1 P a g e HKAB Comments on IASB Discussion Paper DP/2017/1 Disclosure Initiative -Principles of Disclosure Question 1 Paragraphs 1.5 – 1.8 describe the disclosure problem and provide an explana ...
7-8_2009IASBUpdate
J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...
7-8_2009IASBUpdate
J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...
7_Nov_2013_Module B_Case
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8
1. Please tell us: (a) about your role with respect to financial reporting (for example, preparer of financial statements, auditor, valuation specialist, user of financial statements and the type of u ...
9
Meeting Summary HKICPA-HKSFA Roundtable with Investors: Group Restructures Page 1 of 4 Date: 18 November 2016 Venue: Offices of Hong Kong Society of Financial Analyst (HKSFA) Participants: Andy Chan, ...
976_SET_StudentsExpressOnline_140306
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
976_SET_TeacherExpressOnline_140312
NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...
976r3_EandT_StudentExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
976r3_EandT_TeacherExpressonline_141119
NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...
A - pre-seen 20111
Financial Reporting 1 Pre-Workshop Materials Financial Reporting 2 Workshop 2 Session 7 Case Study (Consolidation) Panther Holding Limited (Panther), a Hong Kong based company, manufactures and sells ...
A - Workshop Material
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...
A closer look at the new leases standard – An analysis of lessee’s financial statements
A closer look at the new leases standard – An analysis of lessee’s financial statements
A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”
(HONG KONG, 29 November 2023) The Hong Kong Institute of Certified Public Accountants (HKICPA) today announced the winners of the 24th Best Corporate Governance and ESG Awards (“Awards”). This year, t ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
A1
6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
A1b
7 Ms Lee advised that the proposed changes of the ED were significant and would have impact on the financial reporting for both lessees and lessors in substantially all lease transactions. It was yet ...
A1c
8 Following the decision made by the Court of Final Appeal in the Secan case, the IRD has adopted the view that assessable profits must be ascertained in accordance with the ordinary principles of com ...
A1h
16 (h) Taxation of interest from cash pooling arrangements The Institute would like to seek the IRD‟s clarification on the determination of the source of interest income arising from cash pooling arra ...
A2
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...
A4
26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...
A4g
35 (g) Tax credit under Hong Kong salaries tax It is mentioned in paragraph 114 of DIPN 44 that a tax exemption claim under section 8(1A)(c) generally provides greater tax relief than that provided by ...
A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting 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 ...
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Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting 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 ...
A_Combined Version_1
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting 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 ...
A_Preseen_Jun2015
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
A_Preseen_Jun2015_v2
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
ab4
AB 4 Issued May 2010Revised March 2022 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This A ...
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AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...
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accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...
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December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
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BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
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December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
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19 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON REVENUE RECOGNITION IN CONTRACTS WITH ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
Actuarial_Society30Apr04
1 30 April 2004 Our Ref: HKSA/Exposure Draft By e-mail (commentletters@hksa.org.hk) and fax (2865-6776) Mr Simon Riley Technical Director (Financial Reporting) Hong Kong Society of Accountants 4th flo ...
ag1
Preparation and Presentation of Accounts from Incomplete Records Accounting Guideline 1 AG 1 Issued March 1984Revised September 2022 PREPARATION AND PRESENTATION OF ACCOUNTS FROM INCOMPLETE RECORDS C ...
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Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...
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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 ...
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Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...
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Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...
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Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...
AGM Booklet
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AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
AGM-booklet-2013
2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
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 ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
amend-hkfrs-7
Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...
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Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
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Annex D_CRQ_Oct2016
COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...
Annex_D_CRQ
COMPETENCY REQUIREMENTS QUESTIONNAIRE____________________________________________________(Name of the tertiary institution / programme provider)____________________________________________________(Nam ...
AnnexD_CRQ_Apr2015
COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire is used to provide info ...
Annual Report
2004年報[1] Our Goals, Our Values and Our Logo 公會的宗旨、核心價值和標誌________________________________________________2Council 理事會__________________________________________________________________________________ ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...