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Issue No. 124 (July 2020) |
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| CPA Insights |
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From private to public
Sally Chau, Treasury Accountant at the Innovation and Technology Commission, discusses the differences and similarities between banking and government sectors in the field of accounting. She talks about how the QP met her needs and helped her to achieve her goals in a range of roles requiring a broad array of skills.
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| Tech Source |
■ New leases standard in closer look – An analysis of lessee’s financial statements
International Financial Reporting Standard 16 Leases superseded International Accounting Standard 17 Leases and related interpretations. Under the new standard, the accounting treatment of leases by lessee changes fundamentally. In this article, Dr. Winnie S.C. Leung, Assistant Dean (UG) and Principal Lecturer of the Faculty of Business and Economics of the University of Hong Kong examines the new standard in more detail by analysing its impacts on lessee’s financial statements with an illustrative example and discussing the influence of the new standard on lessee's and lessor's financial reporting.
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| Student matters |
■ Online enrolment periods for the December 2020 session
| Online enrolment |
Enrolment opens |
Deadline |
| New QP - Associate Level |
21 August 2020 |
10 September 2020 |
| Current QP - module examinations (for existing students) |
2 July 2020 |
28 July 2020 |
Current QP - module examinations (for new students registered after
28 July 2020) |
3 Aug 2020 |
31 Aug 2020 |
| Current QP - Final examination |
2 July 2020 |
7 Sep 2020 |
Please complete the online enrolment in the QP by the deadlines as specified above. No late enrolment requests will be accommodated.
For enquiries, please email students.reg@hkicpa.org.hk or call 2287 7228 for further assistance. |
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QP Scholarships for the Year 2020
Congratulations to the 22 QP scholarship recipients for the year 2020. The Institute received 43 undergraduate and nine sub-degree nominations for this year's QP scholarships. The selection panel of the Institute's qualification and examinations board shortlisted 36 outstanding nominees for online interviews and subsequently recommended awarding the QP scholarships to 20 undergraduates and two sub-degree students. more |
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Practical experience
We welcome 10 authorized employers and 28 authorized supervisors to the Institute's practical experience scheme. For students who have already completed the QP with sufficient practical experience for membership admission, please submit your membership applications on or before 20 July 2020.
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| Highlights |
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Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants
Stathis Gould, Director, Advocacy and Laura Leka, Senior Technical Manager, Global Accountancy Profession Support, at the International Federation of Accountants share why CPAs need to be alert to the pressure exerted on them or by them on others.
This article is from A Plus May 2020 and its full version originally appeared on the IFAC Global Knowledge Gateway. more |
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The Institute intends to use the personal data of your name, email address and correspondence address to inform you, where relevant, of CPD activities, members’ benefits, goods, services, facilities and events organized or provided by the Institute or other organizations. Members and registered students may opt out of receiving such materials at any time by logging in here. Non-members may opt out of receiving such materials at any time by sending an email to the Institute at privacyofficer@hkicpa.org.hk or a letter to the Institute’s privacy officer. For more information about the privacy policy of the Institute, please click here. |
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