![agriculture](/images/search_icon_pdf.gif)
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 ...
![ssap21](/images/search_icon_pdf.gif)
ssap21
SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...
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hk(ifric)-int 16
Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...
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FE (Jun 17) Paper I_Answer
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update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
![Module A _Jun14_Question](/images/search_icon_pdf.gif)
Module A _Jun14_Question
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
![Module A _Jun14_Question_1](/images/search_icon_pdf.gif)
Module A _Jun14_Question_1
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
![Module A (Dec10)_Answer](/images/search_icon_pdf.gif)
Module A (Dec10)_Answer
Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...
![D191471C aDC order20Nov2020Redacted](/images/search_icon_pdf.gif)
D191471C aDC order20Nov2020Redacted
IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...
![gMPFLSP](/images/search_icon_pdf.gif)
gMPFLSP
1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...
![150429](/images/search_icon_pdf.gif)
150429
Bringing a successful misfeasance claim About the topic At this seminar, Ludwig Ng, Partner of ONC Lawyers, will examine the latest developments in English, Hong Kong and Commonwealth authorities on m ...
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paib120301
Registration The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to PAIBs. To register: Online regis ...
![Module B (Dec10)_Answer_1](/images/search_icon_pdf.gif)
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
![Module B (Dec10)_Answer](/images/search_icon_pdf.gif)
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
![hkfrs11](/images/search_icon_pdf.gif)
hkfrs11
Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
![MPS_A_PartII](/images/search_icon_pdf.gif)
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 ...
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MPS_A_PartII
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![hkas07](/images/search_icon_pdf.gif)
hkas07
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
![update119](/images/search_icon_pdf.gif)
update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
![update107](/images/search_icon_pdf.gif)
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 ...
![update070](/images/search_icon_pdf.gif)
update070
Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...
![HKAS 7_2023](/images/search_icon_pdf.gif)
HKAS 7_2023
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
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Sustainability within the Institute
In the face of a rapidly changing world, the Institute acknowledges the vital importance of incorporating climate and sustainability aspects into the accounting profession. With its ongoing adaptation ...
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Business combinations - Disclosures, Goodwill and Impairment
About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...
![PR_IASB_ED_IFRS_1](/images/search_icon_pdf.gif)
PR_IASB_ED_IFRS_1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 25 ...
![PR-IASB-IFRS-1](/images/search_icon_pdf.gif)
PR-IASB-IFRS-1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 25 ...
![Dora Lee_on 28 Dec 2018_level 2_PRINT version_Proposal Writing Skills](/images/search_icon_pdf.gif)
Dora Lee_on 28 Dec 2018_level 2_PRINT version_Proposal Writing Skills
Proposal Writing Skills Dora Lee 28 December 2018 Secondary School Group (Level 2) 2 Your role •Level 2: Management Consultant (page 3: Question paper and guideline) •Target company: HKTV Mall 3 Level ...