Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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Search Under HKFRS 15 Revenue from Contracts with Customers

HKFRS 15 Revenue from Contracts with Customers

The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the HKICPA) and are for general reference only. The HKICPA, FRSC and their staff do not accept any responsibility or liability in respect of the Q&As and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&As. Members of the HKICPA and other users of these Q&As should also read the original text of HKFRS 15 Revenue from Contracts with Customers, as found in the HKICPA Members’ Handbook for further reference and seek professional advice where necessary when applying the references contained in these Q&As.

The HKICPA's Standard Setting Department welcomes your comments and feedback on this paper, which should be sent to commentletters@hkicpa.org.hk.

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