The Hong Kong Institute of Certified Public Accountants (the Institute) is the only body authorized by law to register and grant practising certificates to certified public accountants in Hong Kong. The Institute has more than 44,700 members and over 17,700 registered students. Members of the Institute are entitled to the description “certified public accountant” and to the designatory letters CPA. How to make a fake HKCPA certificate, buy fake CPA certificate, fake accounting certificate, order a fake accounting certificate, 购买香港会计CPA证书.
The Institute was established on 1 January 1973. It operates under the Professional Accountants Ordinance and works in the public interest. The Institute has wide-ranging responsibilities, including assuring the quality of entry into the profession through its postgraduate CPA qualification programme, promulgating financial reporting, auditing and ethical standards in Hong Kong, and regulating and promoting efficient accounting practices in Hong Kong to safeguard its leadership as an international financial centre.
The Accounting Standards Board of Japan (ASBJ) and the Hong Kong Institute of Certified Public Accountants (HKICPA Staff) have jointly published a research paper ‘Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study’. How to make a fake HKCPA certificate, buy fake CPA certificate, fake accounting certificate, order a fake accounting certificate, 购买香港会计CPA证书.
The research paper presents recent results of quantitative studies on goodwill, updated from the ASBJ’s 2016 quantitative study on goodwill. The standard-setters observe that it is likely that impairment losses on goodwill are recognised too late.
Based on this observation, the research paper discusses the subsequent accounting for acquired goodwill. It presents the conclusion that acquired goodwill should be amortised over time on a systematic basis. And the cash generating unit(s) to which acquired goodwill is attributed should be tested for impairment when there is an indication of impairment.