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Court-free amalgamation
Does the answer to question 3 also apply to a vertical amalgamation Does the answer to question 3 also apply to a vertical amalgamation? Answer In a vertical amalgamation, the answer depends on whethe ...
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Court-free amalgamation
In a horizontal amalgamation the share capital of each of the amalgamating company or companies Answer Per section 678(2) of the CO Cap. 622, a cancellation of shares under Division 3 of Part 13 of th ...
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不經法院進行的合併
Does the answer to question 3 also apply to a vertical amalgamation
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Court-free amalgamation
Sections 678 to 686 of the CO Cap 622 allow two or more companies to be amalgamated into a single Sections 678 to 686 of the CO Cap. 622 allow two or more companies to be amalgamated into a single leg ...
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CO-rewrite - non transitional QA
Question D2 Eligibility Change in ownership after general meeting Question D2 – Eligibility: Change in ownership after general meeting Under section 360, a larger private company not involved in any o ...
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財務報告的問題
For financial years ended on or after 3 March 2014 but before 3 March 2015
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財務報告的問題
For financial years ended before 3 March 2014 but auditor report dated on or after that date
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HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q9 What are the key differences 1 aims to enhance the robustness of the firm’s system of quality management. It requires the firm to customize the design, implementation and operation of its system o ...
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...
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2020
Local pronouncements Item Date of Issue Title -6 29 December Practice Note 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Annual Results 2020-5 15 December 2020 Practice N ...
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2020
Local pronouncements Item Date of Issue Title -3 17 December Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations 2020-2 22 October 2020 Hong Kong Interpretation 5 (2020 ...
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2023
Publications Publications Item Date of Issue Title -10 November Educational Publication: HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held 2023-9 October 2023 A review of t ...
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2023
Comment letters Comment letters Item Date of Submission Subject -5 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 2023-4 26 Septe ...
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CPD requirements
I am also a member of another professional accountancy institute Do I have to comply with the CPD re (Effective on 1 December 2023) The CPD compliance requirements of the six member bodies of the Glob ...
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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 ...
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CPD requirements
I joined the Institutes Mentorship Programme as a mentor How many CPD hours can be claimed for my pa With effect from 1 April 2015, an approved mentor under the Institute's Mentorship Programme wi ...
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CPD requirements
I have subscribed for an eManager course with listed CPD hours of 3 hours However I only needed2 hou CPD hours for online courses are granted on the lesser of i) actual time spent on the online course ...
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持續專業進修要求
I have subscribed for an eManager course with listed CPD hours of 3 hours However I only needed2 hou
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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 ...
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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 ...
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Students of HKIAAT/ JES
What are the transitional arrangements under the new QP for HKSA ACCA Joint Examination Scheme JES s What are the transitional arrangements under the QP for HKSA/ ACCA Joint Examination Scheme (" ...
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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 ...
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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 ...
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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 ...