5

Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...

5

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG Page 1 of 2 Date: 9 November 2016 Venue: Offices of the preparers Participants: Not disclosed, CFO Not disclosed, General Manag ...

5

(V) Part B – Appendices Relevant appendices in 2006 edition Key updates in 2013 edition New/updated appendices 1 Not applicable New appendices include: Suggested responsibilities for the Firm's l ...

5

5

5

5

5

5

5

5

5

5

5

5

Module 5

You don't have access right to view the details. Please login.

Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

ED-IFRS-5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

Module 5 – Information Management

This module provides students with an understanding of information as a key resource and asset of all kinds of organizations and to appreciate how information management and use of the appropriate tec ...

Sept09_News 5

September 2009 A Plus [ 11 ]Photo: Reuters/OTHKHKEx plans to allow mainland-audited statements Stock exchange chief says move is part of international accounting convergenceBy Reggie Rathour and Naom ...

PR-IFRS-5

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 25 ...

Update No. 5

190329073432 c8d67473c6a14f7181604557f88af3fb_20190329153430 d8f7b0fbcdea4d86901a48df997df73e 190329073432-d8f7b0fbcdea4d86901a48df997df73e 68754464 37530941/68754464

I2C-IFRS-5

10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...

Class 5

馬拉松訓練中心有限公司2019 渣打十六週星期四A 班馬拉松訓練班馬拉松訓練中心為配合工作繁忙的跑友，也可順利完成2019 渣打馬拉松各項比賽(全馬拉松，半馬拉松，十公里)，所以開辦為期16 週，每週一堂之訓練課程，逢星期四晚上在香港仔運動場進行。***不參加上述馬拉松比賽，也歡迎參加此馬拉松訓練班，增加對馬拉松訓練之知識。報名資格： 任何人年滿18 歲，身體適合長跑訓練(請咨詢醫生) 皆可參加。 ...

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

Accounting Guideline 5 Merger Accounting

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Letter ...

paib-news-5

PAIB Forum on directors' & officers' liabilities and mitigating the risks Remarks: See the biography of the speakers in the flyer of the event at the link below. The most recent forum held ...

Comic 5 “百變的金錢”

Circus owner Spender Boy is bad at storing his money and eventually lost his money due to a burglary. How do the circus performers learn to prevent future break-ins? The story educates children on dif ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

AG 5 (Revised) Merger Accounting for Common Control Combinations

220809035308 92984148 220809035308-44112180a3dbdf85acdbdc13de218c0c 8992124f3be3482d8dc4e1d4becf1a14_20220809115307 37530941/92984148 44112180a3dbdf85acdbdc13de218c0c Section 1: AG 5 (Revised) Merger ...

CL 5 - Office of The Commissioner of Insurance

CL 5 - Office of The Commissioner of Insurance

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations

20220809114324 52ad65caa0624a8cac7d54248b07442c_20220809114324 52ad65caa0624a8cac7d54248b07442c 52ad65caa0624a8cac7d54248b07442c_20220809114324 92968291 x Section 1: HKFRS 5 Non-current Assets Held fo ...

Follow up arrangements on the cancellation of QP workshops on 5 and 6 October 2019

You don't have access right to view the details. Please login.

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

220926090500 ec94933e6f834595ab1720e148a331f9_20220926170459 220926090500-252cb91092b450ccd954d78533ae7244 252cb91092b450ccd954d78533ae7244 Section 1: 93745927 37530941/93745927 HK(IFRIC)-Int 5 Rights ...

Merry Monday - Fine wine from Cote d'Or, Burgundy on 5 June 2017

Merry Monday - Fine wine from Cote d'Or, Burgundy on 5 June 2017

AB 5 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622

86c90b7636234749b55967cd446932d5_20 190627015858 190627015858-5e742ec2e49e52d1a97b61076e705835 5e742ec2e49e52d1a97b61076e705835 70838000 Section 1: 37530941/70838000

Development and Opportunities of Innovation and Technology in the GBA (HKGCC Webinar 5 Aug 20)

Development and Opportunities of Innovation and Technology in the GBA (HKGCC Webinar 5 Aug 20)

Grasping New Technologies to Enhance Business Connection Within the GBA (HKGCC Webinar 5 Nov 2021)

Grasping New Technologies to Enhance Business Connection Within the GBA (HKGCC Webinar 5 Nov 2021)

Guangdong’s Three -Year Action Plan for Building the Greater Bay Area (Published on 5 Jul 2019)

Guangdong’s Three -Year Action Plan for Building the Greater Bay Area (Published on 5 Jul 2019)

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

c53a584c557841f3b5e67e34af94086d_20221215095737 221215015739 221215015739-20503d13e3561853519e480fe5aed308 95163719 20503d13e3561853519e480fe5aed308 37530941/95163719 Section 2: HK-Int 5 (Revised) Pre ...

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the ...

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

311n5int 220808085245 dd4dfd9048b7c56a22aafdd635afa310 220808085245-dd4dfd9048b7c56a22aafdd635afa310 x 92969408 Section 2:

Unlock Opportunities in the GBA: Personal Tax, Employment and Industry Strategies (HKGCC webinar on 5 Feb 2021)

Unlock Opportunities in the GBA: Personal Tax, Employment and Industry Strategies (HKGCC webinar on 5 Feb 2021)

商貿工作坊：大灣區內地九市消費市場的機遇 (HKTDC 5 May 2020)

商貿工作坊：大灣區內地九市消費市場的機遇 (HKTDC 5 May 2020)

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

HKICPA 2014 Bridge Tournament

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

HKICPA Bridge Tournament 2015#1_deal

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

Mandarin Oriental Hong Kong MOHKG Mid Autumn Offer 2021

MIDMIDMID-AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FES ...

SCPD17051502_Mr.So PPT

5/2/2017 Building Information Modeling 5/2/2017 Fragmentation in Construction Industry Productivity of Construction Industry 5/2/2017 5/2/2017 Percentage Contribution of Construction to Total Employme ...

SCPD17051502_Mr

5/2/2017 Building Information Modeling 5/2/2017 Fragmentation in Construction Industry Productivity of Construction Industry 5/2/2017 5/2/2017 Percentage Contribution of Construction to Total Employme ...

AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

s100825

The DNA of Successful Business DevelopmentThe DNA of Successful Business DevelopmentThe DNA of Successful Business DevelopmentThe DNA of Successful Business Development The DNA of Successful Business ...

1

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page of 4 Date: 3 September 2016 Venue: Offices of HKICPA Participant: Not disclosed, RSM Nelson Wheeler 1. This practitioner ...

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

i2c_ag520

17 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT Proposed Amendments to Accounting Guideline 5 Merger Accounting for Com ...

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

c-2-routes

Comparison of 2 routes to the Insolvency Specialist Designation ("SD") SQ (Insolvency) and 8 years' experience SQ (Insolvency) and 3 years' experience (senior position) Membership of ...

Module 12 - Business Finance

This module enables students to develop their technical knowledge in business finance, including strategy management, performance evaluation, treasury management, financing options, business valuation ...

HK Best written proposal 2020_Undergraduate group

Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...

Flashcard_Module C(5th edition)

You don't have access right to view the details. Please login.

calendar

September 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training f ...

Powerbank Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

Powerbank Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com 流動電池• 雙接口設計• 支援iPad 及平板充電SmartD 10000 電容量及轉換率高精巧美觀顏色多款SmartD 5200 6000 產品詳情Delivery Address Customer Name Member No. Tel No. eMail CUSTOMER INFROMATI ...

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

update 289

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

company

DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

sept2004

06/2004 Timetable for Professional Programme Workshops SEPTEMBER 2004 INTAKE Important dates for Enrolment in the September 2004 Intake: Enrolment Application Deadline 13 August 2004 Enrolment Result ...

update 289oo

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

calendar

May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...

calendar

October 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 QP event Examination assistance functions Practical training ...

6

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

20121126_ModuleB_Essay

You don't have access right to view the details. Please login.

Timetable

Procedures for sitting for the Qualification Programme (QP) Submit student application (before application deadline); Accept assessment result and registration offer (before enrolment period); Enroll ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

Module 7 – Financial Management

This module provides students with financial management principles and techniques in providing business information to management for the purposes of planning, control, performance evaluation and deci ...

david-webb

1 Improving the usefulness and clarity of financial disclosures: the investor’s perspective Hong Kong, 5 June 2013 7th IFRS Asia-Oceania Policy Forum What is useful • Depth – Full financial statements ...

timetable-Sep09

Timetable for Workshops September 2009 Intake Important dates for Enrolment in the September 2009 Intake: Enrolment Application Deadline 14 August 2009 Enrolment Result 5 September 2009 * Module Comme ...

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

calendar

November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

cpa-agm2010

-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠 ...

fraa-11

1 Issue Issue 11 11 (29 November November November November 2010) Dear Members, embers, HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpret ...

1_QP early-registration scheme for the December 2016 session

………………………………………………………………………………………………………. Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Spring 2016 QP early-registration scheme roving exhibition schedule University Date & Tim ...