Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Exposure Draft 2005

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

 

DateTitleComments due by *
30 November 2005

Invitation to Comment on IASB Discussion Paper on Measurement Bases for Financial Accounting – Measurement on Initial Recognition

 

with links to:

     (IASB comment due date is 19 May 2006)

Consultation ended
30 November 2005

ED of Proposed Accounting Guideline on Merger Accounting

Consultation ended
10 November 2005

Invitation to Comment on IASB Discussion Paper on Management Commentary

 

with links to:

     (IASB comment due date is 28 April 2006)

Consultation ended
July 2005

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IFRS 3 Business Combinations

 

with links to:

Consultation ended
July 2005

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 27 Consolidated and Separate Financial Statements

 

with links to:

Consultation ended
July 2005

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits

 

with links to:

Consultation ended
25 May 2005

Invitation to Comment on IFRIC Draft Interpretation: D17 IFRS 2 - Group and Treasury Share Transactions

 

with links to:

Consultation ended
11 March 2005

Invitation to Comment on IFRIC Draft Interpretations: D12 Service Concession Arrangements - Determining the Accounting Model; D13 Service Concession Arrangements - the Financial Asset Model; D14 Service Concession Arrangements - the Intangible Asset Model

 

with links to:

Consultation ended

 

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