![ED-D9](/images/search_icon_pdf.gif)
ED-D9
IFRIC DRAFT INTERPRETATION D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be ...
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ssap33
SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
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ssap18
SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...
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ssap15
SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
![ssap14](/images/search_icon_pdf.gif)
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
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ssap05
SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...
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211002
BY FAX AND BY POST (2528 3345) Our Ref.: C/EPI, M14625 21 October 2002 Secretary for Financial Services and the Treasury Financial Services Branch Financial Services and the Treasury Bureau 18th Floor ...
![audite](/images/search_icon_pdf.gif)
audite
A GUIDE FOR EFFECTIVE AUDIT COMMITTEES By The Audit Committee Guide Review Task Force of The HKSA Corporate Governance CommitteeHong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre, 89 ...
![Financial Statements](/images/search_icon_pdf.gif)
Financial Statements
93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...
![TFEC_IR(A)_No6_Bill_2017_Gov_Response](/images/search_icon_pdf.gif)
TFEC_IR(A)_No6_Bill_2017_Gov_Response
TFEC_IR(A)_No6_Bill_2017_Gov_Response -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 13 February 2018 At the meeting on 13 February 2018, the Governmen ...
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31_Oct_2013_Module_C(part2)
31_Oct_2013_Module_C(part2) Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Taky Lo 31 October 2013 QP Module C HKICPA Business Assurance Module Preparation Seminar ...
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pn6202
Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...
![CPA for NGO workshop (29 Sept 2017)_FINAL](/images/search_icon_pdf.gif)
CPA for NGO workshop (29 Sept 2017)_FINAL
CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...
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sub_rfi
Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
![update271](/images/search_icon_pdf.gif)
update271
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
![620222](/images/search_icon_pdf.gif)
620222
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
![sub_reg](/images/search_icon_pdf.gif)
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
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21-11-13_Module_B(essay)
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![TFEC_IRA_No7_2018_submission_181210](/images/search_icon_pdf.gif)
TFEC IR(A) No7 2018 submission 181210
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
![20150421_MPSI_C](/images/search_icon_pdf.gif)
20150421_MPSI_C
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![AGM_booklet_2019](/images/search_icon_pdf.gif)
AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
![ed_193](/images/search_icon_pdf.gif)
ed_193
IFRS Standards Exposure Draft ED/2019/3 May 2019 Comments to be received by 27 September 2019 Reference to the Conceptual Framework Proposed amendments to IFRS 3Exposure Draft Reference to the Concept ...
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notes_e
-1 -2020 Legislative Council General Election Claim for Government Payment in respect of Declared Election Expenses Notes for Candidate and Independent Auditor of Candidate of Legislative Council Elec ...
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6lftc
Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...
![mra-hkicpa](/images/search_icon_pdf.gif)
mra-hkicpa
1 Mutual Recognition Agreement between Hong Kong and U.S. The mutual recognition agreement (MRA) was first signed between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the U.S. ...
![r851](/images/search_icon_pdf.gif)
r851
Reporting on the Annual Financial Reports of Non-governmental Organisations Practice Note 851 (Revised) PN 851 (Revised) Issued September 2022 Effective for reporting periods ending on or after 31 Mar ...
![hkas02](/images/search_icon_pdf.gif)
hkas02
Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...
![S110](/images/search_icon_pdf.gif)
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
![sub_5](/images/search_icon_pdf.gif)
sub_5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
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i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
![sub_pir9](/images/search_icon_pdf.gif)
sub_pir9
Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...
![AGM booklet 2023](/images/search_icon_pdf.gif)
AGM booklet 2023
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![sub_ed570](/images/search_icon_pdf.gif)
sub_ed570
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 23 August 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA ...
![sub_97if](/images/search_icon_pdf.gif)
sub_97if
Page 1 of 14 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 July 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
![pn620_2](/images/search_icon_pdf.gif)
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
![HKIFRICInt 222023](/images/search_icon_pdf.gif)
HKIFRICInt 222023
HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling The 20 th Annual Golf Tournament with Hong Kong Medical Golfers Association (HKMGA) Details Date: Wednesday, 12 December 2018 Tee-off time: Between 12:30 pm to 1:30 p ...
![pdf](/images/search_icon_pdf.gif)
e
e HKICPA e-seminar: Updates and application of new and revised HKFRSs for 2017 (audio) Entities preparing their annual financial statements for 2017 will be considering the consequential effects of th ...
![pdf](/images/search_icon_pdf.gif)
Microsoft Word - Application Form - 2018 International
Microsoft Word - Application Form - 2018 International 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory co ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18112402 Language English Event name Professional Diploma in Insolvency 2018-2019 CPD hours 77.0 Contact Ms. Kristin Tang at 2287-7464 or kristint ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Workshop The Photography IG has organized a two-day workshop with lecture and field trip to Mai Po for members to learn the basics of capturing creatures ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Golf day at Kau Sai Chau (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course ...
![pdf](/images/search_icon_pdf.gif)
Flyer_final_v1_190909105720
Page 1 of 3 Are you struggling to work out what is the appropriate attire and table manners for your next important high table dinner? Or wondering how to sharpen your image for your next social event ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Tennis Fun Day cum Mini Tournament Tennis is a great activity that keep you in shape no matter what your age is. It keeps your cardiovascular and muscular system in g ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Football Competition 2019 – 2020 The annual CPA football competition is back! The 7-a-side competition will take place on weekends between November 2019 and Janua ...
![pdf](/images/search_icon_pdf.gif)
e
e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
![update212](/images/search_icon_pdf.gif)
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
![Module D 6th Edition Flash Card](/images/search_icon_pdf.gif)
Module D 6th Edition Flash Card
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