04
註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...
04
ANNEX 1 HKAB’s Comments on IASB ED/2017/5 Accounting Policies and Accounting Estimates (Proposed Amendments to IAS 8) Question 1 The Board proposes clarifying the definition of accounting policies by ...
04
Page 1 of 3 HKICPA Roundtable Discussion: Better Communication – the Future of Financial Reporting Date: 31 August 2017 Time: 4:00 pm – 6:00 pm Venue: HKICPA Boardroom, 37/F, Wu Chung House, Wan Chai ...
app04-04
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 19 April 2004 to 30 June 2009 Name of the Org ...
04-Highlights
Highlights !Highlights ! Hong Kong Society of Accountants !"# 12 • Signed mutual recognition agreements with the Association of Chartered Certified Accountants and CPA Australia (formerly the Aus ...
apps04-04-20
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors – Appointment from 20 April 2004 to 30 June 2007 HKICPA Member ...
unknown 31-Aug-04
To: HKSA (By Fax # 2865 6776) Datc: 31 August 2004 Subject: Comments on Small GAAP Framework Comments: I think the main purpose of the financial reports is to provide useful and meaningful information ...
apps04-04-19
P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...
CAB08-11-04
-1 -The relevant provisions in the Companies (Amendment) Bill 2003 and Companies (Amendment) Ordinance 2004 Companies (Amendment) Bill 2003 (references are to the provisions of the Companies Ordinance ...
2014_results
組別Category名次Ranking隊伍名稱Team Name1香港建築師學會龍舟隊The Hong Kong Institute of Architects2渣打銀行龍舟隊Standard Chartered Bank Dragon Boat Team3星展銀行(香港)紅火飛龍DBS Bank (HK) Red Dragons4Li & Fung Dragon Force組別Categ ...
results200910
CPA Cup -60th National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽4 October 2009 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 SOVEREIGN TRUST FAIR DINKUM SOVEREIGN ...
04-2008
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – April 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 1 April 2008. Members of the Committee prese ...
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Paper 04
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aasc-322
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Easy Store_Product List till Dec
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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 ...
ACCA 31-Aug-04
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contentpage
i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...
update042
Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...
update099
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template
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Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...
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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 ...
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update030
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may2004
02/2004 Timetable for Professional Programme Workshops MAY 2004 INTAKE Important dates for Enrolment in the May 2004 Intake: Extended Enrolment Application Deadline 8 May 2004 Enrolment Result 21 May ...
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update037
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update143
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update056
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update054
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module-enrol
Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...
1338_21June2019_DC order
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KC Tsang 31-Aug-04
-----Original Message-----From: K. C. Tsang & Co. Sent: Tuesday, August 31, 2004 3:44 PM To: P.T. Comment Letter Subject: SME-Comments on GSBWG's proposals 31 August 2004 To: Technical Directo ...
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Case2
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update062
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1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
Flashcard_Module C(5th edition)
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update144
Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...
update043
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update035
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pn840
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aptitude_test_appendix2
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1_307
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agenda
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contentpage
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cl3570x
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update127
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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 ...
update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
update033
Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...
update096
i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...
update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
FSIG061121
Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...
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Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...
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Guidelines1
1.500A (September 04) 1 Appendix III GUIDELINES ON CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES WHAT IS CPD? The ever changing technical and professional environment of the Certified Public Ac ...
Guidelines1.500A
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Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
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update262
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
i2c-ifrs-sme-qa-2-4
18 April 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 27 May ...
PIG080715
Professional Interest Groups The HKICPA currently has five professional interest groups. The objectives of the interest groups are: 1. To provide an informal forum for members working in the same sect ...
pr_part4b
Press Releases/News Alerts, Press Releases Mar 27, 2019 New York, New York English Find more news & events related to: IESBA Keep Updated Get the latest news delivered to your inbox. IESBA Propose ...
update128
i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...
update230
1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
update240
i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...
MPFA_consultation_paper
Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...
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pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
1549_16Mar2021_Redacted
IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...
pn871
PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...
update111
i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...
pn852
PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
update045
Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...
130530_ppt
黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面,而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...