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2024年7月15日 · Paper-based Handbook available by subscription. #Restricted to website visitors in Hong Kong only. Members' Handbook Subscription. Institute members can access the electronic version of the Members’ Handbook at no additional charge.
MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to September 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK
Hong Kong Financial Reporting Standard for Private Entities. Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards. Policy on providing interpretations or rulings on financial reporting issues. International Accounting Standards Boards (IASB)
2021 Handbook of International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (“IESBA handbook”) and other housekeeping editorial changes
HKSA eBook System - Hong Kong Institute of Certified Public Accountants
This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of the CPA Qualification Programme and the syllabuses of the Professional Programme Modules and Final Professional Examination.
Members' Handbook Due Process Members' Handbook. New and major standards. New and Major Standards. Major projects. Business Combinations under Common Control HKFRS/IFRS 17 Insurance Contracts Crypto-assets Goodwill and Impairment. Resource centre. New Companies Ordinance SMP and SME Resource Centre HKFRS for Private Entities Information Centre ...
