techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch102
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch101
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 ...
techwatch101
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 ...
Flyer_final_v1_190716164238
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
Flyer_final_v1_full_190729113446
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
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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 ...
techwatch90
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 ...
2018_Exam Review_Paper 2A
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2017 Apr Promotion for HKICPA_rv
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eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
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techwatch93
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 ...
techwatch93
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 ...
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In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
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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 ...
techwatch109
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 ...
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TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
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TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
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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 ...
techwatch99
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 ...
2018_CaseQ_Chi_Level 2_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第二級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
1108
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techwatch81
Issue 81 • July 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
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212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
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Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
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techwatch150
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch150
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
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pn820
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HKICPA Chi Annual Report 2023
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HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
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FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Enterprises Finance Books E- ...
techwatch83
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 ...
techwatch83
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 ...
ED-ReqInfo
IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...
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August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...
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ec
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9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...
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Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...
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December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
eg-revenue
November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
ed_dep
Exposure Draft ED/2012/5 December 2012 Comments to be received by 2 April 2013 Clarification of Acceptable Methods of Depreciation and Amortisation Proposed amendments to IAS 16 and IAS 38Clarificatio ...
techwatch110
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 ...
techwatch110
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 ...
featuredbooks-jan
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Budgeting Books E-books E-journals Bo ...
techwatch53
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sub_iesbat
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...
KPMG 6-Sep-02_2
Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...
ssap01q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...
ED-Proposed-Improvement
October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...
ED-IAS37nIAS19
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...
IASB-ED05
Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...
ED-staff-CreditRisk
Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...
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 ...
sub_irbrp2
Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
ED-IFRIC-D19
International Financial Reporting Interpretations Committee IFRIC International Accounting Standards Board IFRIC DRAFT INTERPRETATION D19 IAS 19—The Asset Ceiling: Availability of Economic Benefits an ...
full_report
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...
sub_IRB
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 20 June 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...
HKICPA Bridge Tournament 2015#1_deal
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sub_comp
Our Ref.: C/EC 17 September 2015 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, ...
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
2018_CaseQ_Chi_Level 1_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第一級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
update195
i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...
i2c_edla
17 February 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE D ...
PR-EB
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 27 ...
ed8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
ED-IAS24_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-IAS24_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
CF_Submission-ED
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
techwatch78
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 ...
update106
i Update No. 106 (Issued 24 June 2011) This Update relates to the issuance of: HKAS 27 (2011) Separate Financial Statements HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 10 Cons ...
techwatch112
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 ...
techwatch112
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 ...
HKSASubmission- ED of IAPS 1005
By fax (0062 1 212 286 9570) and e-mail Our. Ref.: C/AASC 10 July 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 535 Fifth Aven ...
techwatch111
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 ...
techwatch111
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 ...
HK version1_clean
P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...
ed_isqm1
Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...
techwatch118
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 ...
techwatch118
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 ...
ed-hedge-accounting
Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...
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 ...
ED-IFRS2
February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
ias39tr-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...
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 ...
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 ...
techwatch56
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 Spotli ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
invitation_to_comment_isa230
September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...
update257
i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...
techwatch105
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 ...
techwatch105
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 ...
techwatch13
Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...
ED-IAS33-SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
ed_isrs4400
International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...