24

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EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

Update No. 24

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HKAS 24 Related Party Disclosures

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Anthony Tsang Wai Hung 24-Aug-2004

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銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...

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Global Call Limited_CPA membership offer Jan 2022

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PR_IAS24

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 22 ...

PR-IAS24

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 22 ...

0504

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CATEGORY COURSE NAME ORIGINAL 35% OFF (till 17 Dec, 23) 15% OFF (18 Dec, 23 to 17 Jan, 24) EXAM VOUCHER EXAM KIT COURSE OVERVIEW SOFTWARE LICENCE INCLUDED IN THE COURSE DURATION COURSE BROCHURE Introd ...

ETS M14 Dec 2024

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contentpage

i contents (12/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to December 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accoun ...

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

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December 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 25 26 1 31 24 QP event Examination assistance functions Practical training ...

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June

Timetable for Workshops 2014 Intake Important dates for Enrolment in the 2014 Intake: Enrolment Application Deadline 27 February 2014 Enrolment Result 17 March 2014 * Module Commencing 24 March 2014 ...

2009

DateSubject 22 December IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Document ...

2009

DateSubject 22 December 2009 IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 30 November 2009 IASCF Discussion Docum ...

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Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

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May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

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24小時攝影活動日及攝影日加油站作品分享會攝影工作坊只需一部簡單的數碼相機便可成為社區攝影師 「民間圖片資料庫」上載照片， 資源共享計劃簡介[ 18 X 24 全城起動齊齊拍]是首個覆蓋全港18區的大型社區攝影活動。透過社區攝影讓參加者可從多角度觀察自已身處的社區，以相片紀錄香港各區面貌及演變，共創社區藝術。計劃對象本區計劃主要為對社區攝影有興趣的人士參與，歡迎學校及團體報名。費用全免報名網址： ...

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out_sep

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

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計劃詳情： 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...

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12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 24 – RELATIONSHIPS WITH THE STATE ...

acc_I2C_IAS24_Dec08

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 24 – RELATIONSHIPS WITH THE STATE ...

I2C_IAS24_Dec08

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 24 – RELATIONSHIPS WITH THE STATE ...

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 ...

calendar

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

calendar

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

TIGflyer

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

TIGflyer

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

Disciplinary proceedings in progress as at 29 July 2022

892 Disciplinary proceedings in progress as at 29 July 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

CL26_NBIM

Norges Bank Investment Management is a part of Norges Bank – the Central Bank of Norway Postal address P.O. Box 0179 Sentrum, NO-0I07 Oslo Visiting address Bankplassen 2, Oslo Tel: 47 24 07 30 00 Fax: ...

2015_16_ActivityPlan

HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...

PTI Flyer Other Online Courses List

CATEGORYCOURSE NAME ORI HKD 35% OFF (till17 Dec, 23) 15% OFF (18 Dec, 23to 17 Jan, 24) ExamvoucherExamKitCertified Business AnalysisProfessional (CBAP) *6,6695,6695,669Business Analyst ExpertProgram11 ...

0729-1

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(l)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...

0729-1-old

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...

Alexyip

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a ) of the Professional Accountants Ordinance , Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITU ...

0503

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

FRSCMS-Mar

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

ssap24

SSAP 24 (April 1999) 1 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES (Issued April 1999) The standards, which have been set in bold italic type, should ...

Circular_RSCPGT_160224_v2

The 12th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2016 The 12th RSCP Golf Tournament will be held on Wednesday, 24 February 2016 at the Jockey Club Kau Sai Chau Pub ...

src151124

Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

hksa550

RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

hksa550

RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

update022

Update No. 22 (Issued November 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i, ii & iv with revised contents pages i, ...

DC Order_ D-13-0851C

IN THE MATTER OF A Complaint made under sections 34(I)(a) and 34(, AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certif ...

Sponsorship Package_commericial_2012

National Day Celebration Dinner Thursday, 20 September 2012 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...

pubforsale_coursenotes_10

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 25 Sep 10 An ...

calendar

JULY 2008 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 fu ...

calendar

October 2007 Event Calendar SUN 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 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...

MIR-S070831

************** : : 2007 8 31 () : () : : : 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 : : 213 27 3 4 : /: 180 : 330 : 1.5 ...

I2C_IASB_ED_IAS24

8 March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 24 RELATED PARTY DISCLOSURES — STATE ...

I2C-IASB-IAS24

8 March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 24 RELATED PARTY DISCLOSURES — STATE ...

HKICPA_timetable for public_20201_V2

Important Dates for Module Enrolment Module Enrolment Period 3 February to 2 March 2020 Module Enrolment Confirmation* 17 March 2020 Module Commencement 24 March 2020 Workshop Result Release (Tentativ ...

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

24-10-13-moduleD (part 2)_1

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24-10-13-moduleD (part 2)

24-10-13-moduleD (part 2) Module Preparation Seminar (Part II) for Module D on Taxation Speaker Mr. Mike Li 24 October 2013

Ren_FB Corporate Offers Dec 2022

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

pubforsale_coursenotes

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 6 July 2018 Do ...

Blackout dates2016

201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...

Circular_singing_130711

Singing Technique Class The Singing Interest Group (pop) has organized a singing technique class. If you are interested in sharpening your vocal singing for pop songs, don't miss this opportunity ...

130530

Hong Kong stands at the gate of yet another big challenge. How the local community rises above the challenges brought by the high economic growth in the region will have great impacts on the future of ...

130129

Current challenges for insolvency practitioners across the world (including a comparative look at liquidators' remuneration) About the topic At this seminar we will hear about the developing role ...

3_iphone_120222

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3 職員查詢。The offers a ...

ff110629

"Computer Forensics Series" – Computer Forensics in Real Life About the topic At this first session of the "Computer Forensics Series" of seminars, the speakers, Richard Williams a ...

Dip-in-Insolvency

Diploma in Insolvency 2009/2010 This Programme has been accredited by the Law Society of Hong Kong. A maximum of 15 CPD points can be claimed from attending the Programme. * Being a registered CEF cou ...

RIF090826

Restructuring and Insolvency Faculty (RIF) Lunch Seminar a Topic Valuation for Liquidation Purposes Speaker Mr. Samuel Chan, MBA, CVA, CM&AA, CEPA Director and Head of Business and Intangible Asse ...

RIF090826

Restructuring and Insolvency Faculty (RIF) Lunch Seminar a Topic Valuation for Liquidation Purposes Speaker Mr. Samuel Chan, MBA, CVA, CM&AA, CEPA Director and Head of Business and Intangible Asse ...

FRSCMS-Mar

Page 1 of 2 Financial Reporting Standards Committee Meeting summary – March 2009 The Institute’s Financial Reporting Standards Committee (Committee) met on 3 March 2009. Members of the Committee prese ...

PR-IAS24

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 11 ...

PR_IAS24-13Mar09

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 11 ...

PR_IAS24-13Mar09

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 11 ...

acc_PR_IAS24-13Mar09

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 11 ...

CFIG081127

Talk on Global Financial Crisis cum Networking Cocktail co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Topic The Financial Crisis: • ...

CFIG081127

Talk on Global Financial Crisis cum Networking Cocktail co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Topic The Financial Crisis: • ...

RIF081126

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – One year later: Challenges presented by the credit crunch Topic One year later: Challenges presented by the credit crunch Speaker Mr. Robert ...

RIF081126

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – One year later: Challenges presented by the credit crunch Topic One year later: Challenges presented by the credit crunch Speaker Mr. Robert ...

RIF081126

Restructuring and Insolvency Faculty (RIF) Lunch Seminar – One year later: Challenges presented by the credit crunch Topic One year later: Challenges presented by the credit crunch Speaker Mr. Robert ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

calendar

June 2007 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 functi ...

calendar

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

calendar

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

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 ...

calendar

June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

Disciplinary proceedings in progress as at 31 August 2022

892 Disciplinary proceedings in progress as at 31 August 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

2021

Date Subject 24 March 2021 IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 Comment letters received Meeting summary 24 February 2021 IASB Exposure ...

ed_LCE

International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...

5pco

Circular on Reporting related to the Private Columbaria Ordinance 1 May 2022 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2022 Hong Kong Institute of Certified Public A ...

5clr

Circular on Reporting related to the Private Columbaria Ordinance 1 February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2023 Hong Kong Institute of Certified Pub ...

5mkr

Circular on Reporting related to the Private Columbaria Ordinance 1 May 2022February 2023 Circular on Reporting related to the Private Columbaria Ordinance Copyright 2022 2023 Hong Kong Institute of ...

Comment Letters

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...