Search Under
Financial Reporting
Item |
Date of Issue |
Title |
2023-1 | 22 February 2023 | Alert 44: Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong |
Item |
Date of Submission |
Subject |
2023-2 | 6 March 2023 | IASB Exposure Draft International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12) |
2023-1 | 21 February 2023 | IASB Exposure Draft ED/2022/1 Third Edition of the IFRS for SMEs Accounting Standard |
Item |
Date of issue |
Title |
2023-6 | 20 February 2023 | E-learning: Year-end Financial Reporting Reminders for 2022 (2 CPD hours) |
2023-5 | 10 February 2023 | E-learning: HKAS 36 Impairment of Assets (1.5 CPD hours) |
2023-4 | 20 January 2023 | E-learning: 2022 Update on IFRS Interpretations Committee Agenda Decisions (1.5 CPD hours) |
2023-3 | 9 January 2023 | E-learning: Accounting cum auditing essence: a fresh look at impairment of trade and other receivables (1.5 CPD hours) |
2023-2 | 3 January 2023 | E-learning: Amendments to HKAS 1 Presentation of Financial Statements (1.5 CPD hours) |
2023-1 | 3 January 2023 | E-learning: Accounting Considerations for a Special Purpose Acquisition Company (SPAC) (2 CPD hours) |
Auditing and Assurance & Code of Ethics
Item |
Date of issue |
Category |
Title |
---|---|---|---|
2023-4 | 20 March 2023 | Ethics |
HKICPA educational video: Responding to Conflicts of Interest - Available on HKICPA YouTube; no verified CPD |
2023-3 | 13 February 2023 | Auditing and Assurance | HKICPA introductory video to IAASB Exposure Draft ISA 500 (Revised) - Available on HKICPA YouTube; no verified CPD |
2023-2 | 18 January 2023 | Auditing and Assurance | E-learning: Workshop on Audit of Licensed Corporations |
2023-1 | 4 January 2023 | Auditing and Assurance |
E-learning: AFRC 2022 Annual Investigation and Compliance Report and Interim Inspection Report |