lce_tres
1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
techwatch98
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 ...
techwatch98
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 ...
hkas39
Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
FIAP meeting summary 20190530_extract
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
msfiap
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
June Offers - HKICPA_rv
Offer valid until 30 June 2014OriginP/CBrandFull DescriptionVintageTypeSizeStandardPriceSpecialOfferDiscountWAWSJHBHFrance350920Branaire-DucruSt Julien 4eme GCC2010Red75CL1,20084030%94---France325135G ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
hkfrs10
Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...
full_report
Hong Kong Institute of Certifi ed Public Accountants Annual Report 2006 A N N U A L R E P O R T 06 度報告0 6 年香港會計師公會二六年度報告鳴謝香港會計師公會衷心感謝香港管弦樂團允許本會拍攝其指揮和樂師在綵排及公演時之照片,以協助本年報的順利製作。The Hong Kong Institute of ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
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 ...
ED-IAS39fv_i2c
1 29 April 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: PROPOSED LIMITED AMENDMENT TO IAS 39 FINANC ...
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 ...
ed-revenue
November 2011 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 2012Exposure Draft Revenu ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
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 ...
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 ...
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 ...
ED-IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
ETS_Module B_final
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 pur ...
ETS_Module B_final
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TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
ETS_Module B_final
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ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
WW - 2016 Jul Price List(HKICPA)_rv
WW - 2016 Jul Price List(HKICPA)_rv Price List Jul 2016 Offer applies on minimum Order of 3,000 Offer valid until 29 July 2016 We offer FREE delivery (single location only) for purchases over HK3,000 ...
ED-IFRS03
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...
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 ...
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 ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
techwatch97
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 ...
techwatch97
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 ...
aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
Submission_IASB_ED_SME
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...
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 ...
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 ...
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 ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
ed-deferred-tax
September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-muad
June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...
ED-IncomeTaxesBC
Basis for Conclusions Exposure Draft ED/2009/2 Income Tax Comments to be received by 31 July 2009 March 2009Basis for Conclusions on Exposure Draft INCOME TAX Comments to be received by 31 July 2009 E ...
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 ...
ed-InvEnt
August 2011 Exposure Draft ED/2011/4 Comments to be received by 5 January 2012 Investment EntitiesExposure Draft Investment Entities Comments to be received by 5 January 2012 ED/2011/4This exposure dr ...
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, ...
I2C-IASB-EB
14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
hkfrs12
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 ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
ED-Amend-to-IAS24
December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...
ef-el110729
PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
IASB-ED04-bc
Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
Update No. 98
c05d63f4e1664f1ab46ab54b61c72e9b 190329074419 68754647 ce4d50bd2dd04e388c3e1796b8c84a1c_20190329154415 37530941/68754647 190329074419-c05d63f4e1664f1ab46ab54b61c72e9b
subIAS37
1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 April 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...
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 ...
techwatch154
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 ...
techwatch154
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 ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
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 ...
msummary
Meeting with Leases Advisory Panel (via Teleconference) Extract of minutes Date: 29 April 2020 Time: 2:30 p.m to 4:30 p.m Members presented: Ms Anntice Lai, Baker Tilly Ms. Bow Kotanut, BlackRock Asse ...
techwatch96
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 ...
techwatch96
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-IFRIC9nIFRIC16
Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...
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-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
ed-pn1002
ED/PN 1002 (June 2003) 1 PRACTICE NOTE 1002 IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audit ...
ed-pn1002
ED/PN 1002 (June 2003) 1 PRACTICE NOTE 1002 IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audit ...
ed-pn1003
ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ed-pn1003
ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ed-pn1009
ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ed-pn1009
ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ED-IAS19pr
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 Fo ...
techwatch92
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. Financial Repor ...
techwatch92
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. Financial Repor ...
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 ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ed-pn1010
ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...
ed-pn1010
ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...
emap
ETHICS COMMITTEE ETHICS EDUCATIONAL MATERIALS ADVISORY PANEL TERMS OF REFERENCE Objective Ethics Educational Materials Advisory Panel (“Advisory Panel”) is set up under the auspices of the Ethics Comm ...
1412P2
Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...