ms02iisg
Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...
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1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...
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TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...
Flashcard_Module A(5th edition)
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Module D (Jun 2017)_Answer
Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...
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SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
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1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...
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HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
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DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...
update053
Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...
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1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
Peninsula 2023 Christmas Offer
2023 Peninsula Boutique -Christmas CollectionItemProduct CodeProduct ImageBest Before DateGift Box DimensionCase PackRetail PriceCorporate DiscountDiscountedUnit PriceOrder QuantitySuggested Paper Bag ...
HKAS 24 Related Party Disclosures
d48cfe872a274312b6c75cfde3363bd5_20220926172301 220926092303 220926092303-5cb9b26aceaeecaf702fd9d99761ea6c 5cb9b26aceaeecaf702fd9d99761ea6c 93746195 37530941/93746195 Section 1:
ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
20121016_ModuleD_PartI
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Winner list
Winners List Marathon* Champion HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS -HKICPA FM TEAM 1 UN HOU CHIO CHAN PUI LUNG DICKSON 6:25:09 1st Runner Up HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
Supplement_D_1
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