ird-budget
23 May 2011 By fax (2121 0420) and by hand Your Ref.: CBI/BC/4/10 Our Ref.: C/TXG, M77351 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislativ ...
sub_saftg
Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
sub_2607
1 Our Ref.: C/EC 26 July 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IE ...
Submission_enlargeIFRIC
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 17 July 2007 IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASC Foundation Consultation Docume ...
Submission_DRule
Our Ref.: C/EPB By Fax (2878 1886) and By Post 1 June 2006 Mr. Michael Taylor Head (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance Street Central H ...
EPS-M10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
150402-letter
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
150402-letter
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
SCPD17051502_Mr.Vy PPT
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hkfrs3revised
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
update195
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update165
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sub_phase2stru
1 Our Ref.: C/EC 26 May 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
sub_phase2stru1
1 Our Ref.: C/EC 26 May 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
rifec-judiciary-it-strategy
By email (itsppolicy@judiciary.gov.hk) and post (Attn:SJE(ITO)3) 12 December 2014 Our Ref: RIF, M97851 Mr. Anthony Chan Assistant Judiciary Administrator The Judiciary Administration Room LG361A, High ...
AML
4 February 2010 By email (aml_consultation@fstb.gov.hk) and by post Our Ref.: C/EPLM(32), M68541 Division 7, Financial Services Branch Financial Services and the Treasury Bureau The Government of the ...
Submission_spm_cad1
Our Ref.: C/EPB By Fax (2878 1661) and By Post 6 March 2007 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance St ...
Submissiond19
Our Ref.: C/FRSC By e-mail and by post 10 November 2006 D19 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, IFRIC Draft Interpre ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
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exp_issa5
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ED06-bc
January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...
December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
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Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
HKFRS 15_2023
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update247
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
subcp_pdf
Our Ref.: C/EC 15 August 2018 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IE ...
Paper 02B
Page 1 of 2 PAPER: 02B Submission date 06/04/2018 Potential implementation question Premium Allocation Approach ("PAA") is only allowed under IFRS 17 if: 1.The coverage period for the group ...
sf-tiea-fstb-1203
By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...
defteam
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
defteam
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
sub_noncomp
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
GST_Final_FSTB_App4
Appendix 4 Comparing motor vehicle tax imposed on private vehicles between Hong Kong and other economies Country Name of Tax Amount Recurrent Annual Fees Hong Vehicle licence Petrol HKD3,929 to HKD11, ...
ED-EB
March 2008 DISCUSSION PAPER Preliminary Views on Amendments to IAS 19 Employee Benefits Comments to be submitted by 26 September 2008 Discussion Paper Preliminary Views on Amendments to IAS 19 Employe ...
131018ppt
Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...
ig_refer
1 The guidance below was developed by the Ethics Committee (EC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKICPA, EC and their staff do ...
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
HKFRS 7_2023
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hkfrs17
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
ETS_Module B
Disclaimer 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 pu ...
ETS_Module B
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update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
HKICPA Bridge Tournament 2015#1_deal
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update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
1bcucc
Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...
sub_nar
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 August 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6t ...
hkfrs2
Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...
update194
i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...
ED03-bc
Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of schools Is HKFRS for Private Entities applicable to the preparation of financial statements of schools (including both Incorporated Managem ...
update113
i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...
sub_wkp
Our Ref.: C/EC 16 July 2018 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IESB ...
def_tcwg
Our Ref.: C/EC Sent electronically through the IESBA website 18 October 2012 International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
040514
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S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
IFRIC_D22
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
IESBA_ED_Strategic_Plan
1 By e-mail 5 September 2007 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
Submission_d20
1 Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 D20 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear ...
update269 re
1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...
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Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
update116
i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...
update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
sub_ifrs9
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...
update135
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
ED-ed10-BC
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 ...
iasb-ed2
-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...
clubpalette_201201
Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...
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 ...
Christmas Promotion for HKICPA_rv
Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...
2018_Exam Review_Paper 2A
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techwatch107
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch107
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-gem
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SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
update148
i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...
update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
update060
Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
ed07-bc
International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
toshitake-inoue
1 Transition to IFRS – Working Towards a Global Set of Accounting Standards with IOSCO June 6th, 2013 7th IFRS Regional Policy Forum, Hong Kong * This presentation is prepared under the sole responsib ...
update111
i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...