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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 ...