dueprocess
May 2012 IFRS Foundation Comments to be received by 5 September 2012 Invitation to Comment IASB and IFRS Interpretations Committee Due Process HandbookIntroduction and invitation to comment on the IFR ...
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 ...
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Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...
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NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
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NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
hksae3402
Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014* Effective for service auditors ...
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20 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note (PN) 730 (Revised) Guidance for Audi ...
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International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Exposure Draft February 2022 Comments due: June 20, 2022About the IESBA The International Ethics ...
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IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...
HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong
CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...
hkfrs9_2014
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
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FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 This standard has incorporated the consequential amendments arising from o ...
hkfrs16
HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...
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HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
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i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
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 ...
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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 ...
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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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 ...
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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 ...
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Engagements to Review Financial Statements Hong Kong Standard on Review Engagements 2400 HKSRE 2400 Issued June 2005, Revised December 2012 Effective upon issue 1. HKSRE 2410, “Review of Interim Finan ...
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HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
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ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...
Briefingsession_19Oct2018_FB
1 HKICPA Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2018-19 Briefing session 賽前簡介會19 October 2018 2 Agenda 議程Objectives and background 目的與背景Competition details 比賽詳情Supports ...
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By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
submission_BackdoorLisiting_180831
By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...
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Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...
FinancialReporting101_20180622
CPA for NGO 會計專業惠社群「Financial Reporting 101」專題講座講者: 黃雁玲女士香港會計師公會會計師大使日期: 2018 年6 月22 日目錄(1) 基本會計概念(2) 收入及收款(3) 支出及付款(4) 收支賬項分類(5) 會計記錄及財務報告(6) 日常會計流程(7) 期末結算– 月結、年結、有時限項目結算(8) 採購事宜(9) 內部監控的重要性(10) 機構或 ...
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23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...
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In transition 1 In transition The latest on IFRS 17 implementation Transition Resource Group debates IFRS 17 implementation issues Insurance TRG addresses unit of account, contract boundary, and cover ...
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Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...
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IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...
ed_20175_1
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
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IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...