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JudgesReport2001

CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...

Release Date: 2001-10-30

File Type: pdf | Size: 791 KB

martin-wardle

1 7th IFRS Regional Policy Forum 5 June 2013 Improving the usefulness and clarity of financial statements Martin Wardle, Partner, Financial Services -perspective from the banking industry 2013 KPMG, ...

Release Date: 2013-05-28

File Type: pdf | Size: 570 KB

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

Release Date: 2011-12-01

File Type: pdf | Size: 289 KB

PwC 23-Sep-2004

[JRlcEWATfRHOUsf(roPEI RS .tJ* *i! -t--tt Ifif*i :ltffl PricewaterhouseCoopers 33rd Floor Cheung Kong Center 2 Queen's Road Central Hong Kong Telephone (852) 2289 8888 Facsimi)e (852) 2810 9888 Mr ...

Release Date: 2004-10-11

File Type: pdf | Size: 417 KB

23 March 2018

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Release Date: 2018-04-04

23 March 2018

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Release Date: 2018-04-04

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2012-10-15

File Type: pdf | Size: 352 KB

Update No. 23

190329073036-e9b89b41ee1b4f0d968f69d127b02811 190329073036 06b537802a2c4f76b036f9a967b24e47_20190329153034 e9b89b41ee1b4f0d968f69d127b02811 68754391 37530941/68754391

Release Date: 2005-12-01

HKAS 23 Borrowing Costs

220926092552 fe145569cc9a438aa3500acfa337eea9_20220926172551 28c86a51c8b0b82da5e50e701250164f 220926092552-28c86a51c8b0b82da5e50e701250164f 37530941/93746224 93746224 Section 1:

Release Date: 2018-09-01

Dec 23 M14 Q8

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Release Date: 2024-05-29

Dec 23 M14 Q7

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Dec 23 M14 Q7

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Dec 23 M14 Q8

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Dec 23 M14 Q5-6

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Dec 23 M14 Section A

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Dec 23 M14 Q5-6

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Dec 23 M14 Section A

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Dec 23 M13 Section A Q3

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Dec 23 M13 Section B Q5

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Dec 23 M13 Section B Q5

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Dec 23 M13 Section A Q3

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Jun 23 M14 Section B Q5

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Release Date: 2023-05-22

Jun 23 M14 Section A Q1- Q4

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Release Date: 2023-05-22

Jun 23 M13 Section B Q8

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Jun 23 M13 Section A Q1

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Jun 23 M13 Section B Q9

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Jun 23 M13 Section A Q3

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Jun 23 M13 Section A Q5

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Release Date: 2023-05-22

Mobile Medical Mar 2023 Offer

送超市禮券MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 HK5,680 HK7,380 HK9,680 HK2,400 美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢查(共72項檢查) 原價3,380 血 ...

File Type: pdf | Size: 2 MB

Mobile Medical til 30 Sep 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽 ...

File Type: pdf | Size: 2 MB

Swire Properties 23-Aug-04

. . .-, . Swire Properties SwiPrero peLrtiimesit ed 33rd Floor, One Pacific Place BY FAX (NO. 2865 6603) AND BY POSI 88 QueenswHaoyn, gK ong Telephone: (852) 2844 3888 d Facsimile: (852) 2810 1547 23 ...

Release Date: 2004-10-11

File Type: pdf | Size: 259 KB

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

220926082939 24eadaa97b7ad22724fe47d7516c088d 220926082939-24eadaa97b7ad22724fe47d7516c088d 3554f9e8ea5947ea8b29910630f008a7_20220926162938 93745457 37530941/93745457 Section 1: HK(IFRIC)-Int 23 Uncer ...

Release Date: 2017-07-01

Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

Release Date: 2015-12-07

File Type: pdf | Size: 6 MB

Manufacturers stay with GBA(HKTDC Survey published in July 23)

Release Date: 2019-10-08

Flyer_final_191105151053

Page 1 of 3 Cathay Pacific City tour and networking lunch for young members (re-run) Interested to understand more about the state-of-the-art aviation training facilities, architecture and operations ...

File Type: pdf

Mobile Medical til 30 Sep 2024

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...

File Type: pdf | Size: 4 MB

Mobile Medical til 31 Dec 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...

File Type: pdf | Size: 2 MB

Visit by the delegation of Shenzhen Institute of CPAs (22-23 Feb 2017)

GBA Wealth Management Connect – A New Chapter of Opportunities (HKGCC Webinar on 23 Apr 21)

Release Date: 2019-10-17

Exploring GBA Cities Series: New Growth Potential in Dongguan (HKGCC Webinar on 23 Apr 21)

Release Date: 2019-10-17

The Next Generation of Internal Auditing (HKGCC Webinar 23 Apr 2020)

Release Date: 2019-10-17

Mainland & Hong Kong Retail Outlook: Navigating the Post-Pandemic Landscape(HKGCC Seminar 19 Sep 23)

Release Date: 2019-10-17

GBA Mission to Guangzhou Exploring Business Opportunity in Rural Revitalization Conghua & Zengcheng (HKGCC Visit 21 Sep 23)

Release Date: 2019-10-17

Multiple preferential individual income tax (IIT) policies extended by MOF and STA (HKGCC Seminar 26 Oct 23)

Release Date: 2019-10-17

hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

File Type: pdf | Size: 439 KB

中總論壇2024 - 增強香港專業優勢探索灣區合作機遇 (CGCC Forum 2024 23 Apr 24)

Release Date: 2024-03-15

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

Release Date: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

Release Date: 2006-05-12

File Type: pdf | Size: 329 KB

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

Release Date: 2015-08-18

File Type: pdf | Size: 526 KB

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

Release Date: 2019-03-25

File Type: pdf | Size: 728 KB

cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

Release Date: 2019-03-25

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

Release Date: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

Release Date: 2007-11-01

File Type: pdf | Size: 368 KB

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

Release Date: 2019-03-25

File Type: pdf | Size: 299 KB

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

Release Date: 2019-03-25

File Type: pdf | Size: 203 KB

aml_experience sharing_23 February 2012_v2

Professional accountants and anti-money laundering – Experience Sharing 23 February 2012 www.pwc.com By Roger Knight Consultant, Risk & Quality, PwC PwC Agenda I.The Framework for Professional Acc ...

Release Date: 2012-02-28

File Type: pdf | Size: 239 KB

update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

Release Date: 2002-02-04

File Type: pdf | Size: 4 MB

PTI Flyer Recommended Courses

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 ...

File Type: pdf | Size: 232 KB

ndd-2013-form

National Day Celebration Dinner on 23 September 2013 Reply Form (Please return by 23 August 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

Release Date: 2013-07-19

File Type: pdf | Size: 514 KB

Disciplinary proceeding in progress as at 23 April 2021

2 Disciplinary proceedings in progress as at 23 April 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 20 ...

File Type: pdf | Size: 385 KB

ssap23q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 3-Oct-2003 SSAP 23, Construction Contracts Page 1 of 4 SSAP 23, Construction Contracts Background SSAP 23 came int ...

File Type: pdf | Size: 26 KB

ndd-2013-form2

National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

Release Date: 2013-07-23

File Type: pdf | Size: 422 KB

calendar

December 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 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

Release Date: 2008-12-30

File Type: pdf | Size: 1 MB

calendar

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 ...

Release Date: 2007-12-27

File Type: pdf | Size: 636 KB

calendar

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 ...

Release Date: 2006-12-28

File Type: pdf | Size: 976 KB

ETS M14 Dec 2023

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Release Date: 2021-11-04

ETS M14 Dec 2023

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Release Date: 2021-05-05

calendar

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 ...

Release Date: 2009-01-21

File Type: pdf | Size: 2 MB

PR-IAS23

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 FO ...

Release Date: 2006-06-06

File Type: pdf | Size: 63 KB

IAS23_Amendment

Release Date: 2006-06-06

File Type: pdf | Size: 63 KB

pr-20161215-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 15 December 2016) — The Hong Kong Institute of Certified Public ...

Release Date: 2016-12-15

File Type: pdf | Size: 162 KB

p4

1 Paper 4 HKIISG submission -Allowance for income taxes in fair value measurement 26 January 2021 Objective The purpose of this paper is to facilitate discussion on how preparers are currently allowin ...

File Type: pdf | Size: 85 KB

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Release Date: 2018-05-04

File Type: pdf | Size: 135 KB

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

Release Date: 2009-03-16

calendar

February 2008 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 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

Release Date: 2008-02-27

File Type: pdf | Size: 534 KB

calendar

January 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 ...

Release Date: 2008-02-01

File Type: pdf | Size: 538 KB

Submission_IAS23

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 20 September 2006 IAS 23 Amendments International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, C ...

Release Date: 2006-09-25

File Type: pdf | Size: 130 KB

calendar

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 ...

Release Date: 2006-05-04

File Type: pdf | Size: 5 MB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

Release Date: 2004-06-14

File Type: pdf | Size: 120 KB

MichaelChung_compressed

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

Release Date: 2018-10-10

File Type: pdf | Size: 8 MB

ETS M14 Jun 2024

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Release Date: 2021-11-04

ETS M14 Jun 2024

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Release Date: 2021-05-05

June

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...

Release Date: 2014-11-12

File Type: pdf | Size: 160 KB

Dec

Timetable for Workshops ember 2013 Intake Important dates for Enrolment in the ember 2013 Intake: Enrolment Application Deadline 29 August 2013 Enrolment Result 16 September 2013 * Module Commencing 2 ...

Release Date: 2013-06-03

File Type: pdf | Size: 97 KB

ndd-2013-form3

Release Date: 2013-08-21

File Type: pdf | Size: 422 KB

calendar

April 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 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

Release Date: 2008-04-22

File Type: pdf | Size: 520 KB

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 ...

Release Date: 2006-08-09

File Type: pdf | Size: 722 KB

Disciplinary proceedings in progress as at 9 August 2021

92 Disciplinary proceedings in progress as at 9 August 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 395 KB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

Release Date: 2019-03-25

File Type: pdf | Size: 212 KB

澳門華人會計師協會與澳門女會計師協會到訪香港會計師公會(23 Feb 2023)

Release Date: 2019-10-17

sponsorshippackage

National Day Celebration Dinner Friday, 23 September 2016 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

Release Date: 2016-07-21

File Type: pdf | Size: 186 KB

sponsorshippackage-o2

Release Date: 2016-07-20

File Type: pdf | Size: 197 KB

sponsorshippackage-old

Release Date: 2016-07-20

File Type: pdf | Size: 186 KB

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 ...

Release Date: 2008-06-27

File Type: pdf | Size: 409 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

File Type: pdf | Size: 1 MB

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

File Type: pdf | Size: 1 MB

Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Release Date: 2018-03-16

File Type: pdf | Size: 132 KB

Disciplinary proceedings in progress as at 9 September 2021

992 Disciplinary proceedings in progress as at 9 September 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

File Type: pdf | Size: 385 KB

Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

File Type: pdf | Size: 384 KB

2022 Level 1 Case Questionsfinal

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

File Type: pdf | Size: 531 KB

result_zoke around the island_website

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 ...

Release Date: 2010-12-01

File Type: pdf | Size: 129 KB

calendar

Event Calendar May 2008 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 fun ...

Release Date: 2008-05-28

File Type: pdf | Size: 486 KB

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 ...

Release Date: 2007-05-10

File Type: pdf | Size: 618 KB

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 ...

Release Date: 2006-11-09

File Type: pdf | Size: 847 KB

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 ...

Release Date: 2006-09-18

File Type: pdf | Size: 536 KB

Comment Letters

Release Date: 2019-01-10

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 ...

Release Date: 2018-09-10

File Type: pdf | Size: 366 KB

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 ...

Release Date: 2018-08-23

File Type: pdf | Size: 363 KB

Sponsorship Package_commericial_2013_2

Release Date: 2013-07-23

File Type: pdf | Size: 101 KB

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 ...

Release Date: 2008-07-24

File Type: pdf | Size: 340 KB

calendar

Event Calendar March 2008 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 25 23 31 24 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-03-20

File Type: pdf | Size: 408 KB

i2c_qms

23 February 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) EXPOSURE DRAFT, ...

File Type: pdf | Size: 363 KB

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 ...

File Type: pdf | Size: 244 KB

fig_ps1010-11

Football Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 23 October (SAT) 2100 -2230 King's Park Sports Ground Pitch No.2, Wylie Path, Yau Ma Tei, 11-a-side仿真草 ...

Release Date: 2010-10-19

File Type: pdf | Size: 64 KB

2005

Date Subjects 30 November 2005 IAASB Exposure Drafts on ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and ISA 800 "The Independent Auditor' ...

Release Date: 2009-07-06

2005

Date Subjects 30 November 2005 IAASB Exposure Drafts on ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and ISA 800 "The Independent Auditor' ...

Release Date: 2009-07-06

ssap23

SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...

Release Date: 2004-05-28

File Type: pdf | Size: 153 KB

aml_2012

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...

Release Date: 2012-02-10

File Type: pdf | Size: 234 KB

out_aug

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 ...

Release Date: 2011-07-06

File Type: pdf | Size: 280 KB

jul_dance_out

Release Date: 2011-06-01

File Type: pdf | Size: 292 KB

PAIB events

Date Topic Nature of Activity Available period: 1 Aug 2024 – 15 Aug 2025 PAIB Live AMA 你問我答 [EP5] (archived webinar) e-Seminar 18 Jul 2024 PAIB Live AMA 你問我答 [EP5] Webinar Available period: 31 May 202 ...

Release Date: 2009-08-17

Information, Communications and Technology Interest Group events

Date Topic Nature of Activity 9 Nov 2024 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices Conference 21 Jun 2024 Joint YMC – ICTIG visit: G ...

Release Date: 2009-04-24

Disciplinary proceedings in progress as at 7 October 2020

2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 406 KB

update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

File Type: pdf | Size: 237 KB

hkifricint 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...

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Disciplinary proceedings in progress as at 3 Dec 2014

Disciplinary proceedings in progress as at 1 December 2014 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 NG, Kay Lam 25 June 2013 NG ...

Release Date: 2014-12-02

File Type: pdf | Size: 107 KB

Events and Activities

The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 18 & 25 Nov 2024 Tax audit workshop: Practical Approaches in Han ...

Release Date: 2012-10-10

popsong class_nov10

Pop Songs Singing Technique Training Course The Singing Interest Group (SgIG) has organized a pop songs singing technique training course (唱家班). Details are listed below: Dates: 23 November to 14 Dece ...

Release Date: 2010-10-28

File Type: pdf | Size: 251 KB

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 ...

Release Date: 2007-06-04

File Type: pdf | Size: 501 KB

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 ...

Release Date: 2007-03-15

File Type: pdf | Size: 532 KB

calendar

January 2007 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 QP event Examination assistance functions Practical training ...

Release Date: 2007-01-11

File Type: pdf | Size: 713 KB

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 ...

Release Date: 2006-05-25

File Type: pdf | Size: 5 MB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...

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UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...

File Type: pdf | Size: 218 KB

2008

DateSubject 15 December 2008 IASB Exposure Draft of Proposed Amendments to IFRS 7 Improving Disclosures about Financial Instruments 26 November 2008 IASB Exposure Draft of Proposed Improvements to IFR ...

Release Date: 2009-03-19

2008

Release Date: 2009-03-19

calendar

AuGUST 2008 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 f ...

Release Date: 2008-08-28

File Type: pdf | Size: 230 KB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

Release Date: 2013-08-26

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...

Release Date: 2009-04-24

Past Events (2020)

Past Events (2020) E-learning programs: Available Period Topic Nature of Activity 18 July 2020 E-learning webinar: Annual taxation conference 2020 Live webinar 23 May 2020 E-learning webinar: China ta ...

Release Date: 2021-01-03

HKICPA_timetable for public_20161

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2016 Module Enrolment Confirmation* 14 March 2016 Module Commencement 21 March 2016 Workshop Result Release (Tentativ ...

Release Date: 2015-11-24

File Type: pdf | Size: 162 KB

090207

Property, Infrastructure and Construction Interest Group (PICIG) Site Visit -Ocean Park Master Redevelopment Project Host Ocean Park Corporation -Project Development Division Date 7 February 2009, Sat ...

Release Date: 2009-01-13

File Type: pdf | Size: 230 KB

090207

Release Date: 2009-01-13

File Type: pdf | Size: 230 KB

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 ...

Release Date: 2008-09-29

File Type: pdf | Size: 395 KB

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 ...

Release Date: 2007-09-27

File Type: pdf | Size: 853 KB

calendar

April 2007 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 func ...

Release Date: 2007-04-02

File Type: pdf | Size: 404 KB

calendar

july 2006 Event Calendar 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 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

Release Date: 2006-06-21

File Type: pdf | Size: 4 MB

Interpretation24_ED

DRAFT INTERPRETATION SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties 1 Contents SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale ...

Release Date: 2005-01-18

File Type: pdf | Size: 117 KB

HKICPA_timetable for public_20192

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...

File Type: pdf | Size: 164 KB

Disciplinary proceedings in progress as at 11 June 2018

Release Date: 2018-06-11

File Type: pdf | Size: 139 KB

techwatch57

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

Release Date: 2007-07-05

File Type: pdf | Size: 316 KB

2022 Level 2 Case QuestionsF

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

File Type: pdf | Size: 635 KB

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...

Release Date: 2019-03-25

File Type: pdf | Size: 223 KB

2021

webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...

Release Date: 2019-01-25

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 ...

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comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

Release Date: 2010-08-04

File Type: pdf | Size: 365 KB

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 ...

File Type: ppt | Size: 698 KB

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

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2022 Level 1 Case QuestionsChiFinal

香港會計師公會會計及商業管理個案比賽2022-23 (第一級別) 香港會計師公會會計及商業管理個案比賽2022-23 (第一級別) 1 個案背景嘉里物流聯網有限公司（KLN）連同其附屬公司（下稱「集團」）是亞洲領先的物流服務供應商，其主要業務有(i) 綜合物流（IL）服務，包括儲存及增值服務、卡車運輸和配送、退貨管理以及各種輔助服務，其服務區域以亞洲為主；(ii) 國際貨運（IFF）服務，利用空 ...

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Past Events (2023)

Past Events (2023) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2023 E-learning webinar: BEPS 2.0 implemen ...

Release Date: 2023-12-27

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 275 KB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

Release Date: 2019-03-25

File Type: pdf | Size: 281 KB

Results_Joint Professional Mararthon Competitions 2010_2

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

Release Date: 2010-08-18

File Type: pdf | Size: 385 KB

Results_Joint Professional Mararthon Competitions 2010_1

Release Date: 2010-08-18

File Type: pdf | Size: 385 KB

tue-jan-mar-2010

Technical Update Evening 2010 January 2010 to March 2010 A Continuous Learning Initiative on Current Issues and Knowledge in Financial Reporting, Auditing and Ethics What is TUE? • TUE is Technical Up ...

Release Date: 2010-02-05

File Type: pdf | Size: 381 KB

tue-jan-mar-2010-old-v3

Release Date: 2010-01-18

File Type: pdf | Size: 869 KB

tue-jan-mar-2010-old20100108

Release Date: 2010-01-06

File Type: pdf | Size: 607 KB

tue-jan-mar-2010-old

Release Date: 2009-12-14

File Type: pdf | Size: 263 KB

Disciplinary proceedings in progress as at 16 October 2020

2 Disciplinary proceedings in progress as at 16 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 405 KB

Disciplinary proceedings in progress as at 6 January 2021

2 Disciplinary proceedings in progress as at 6 January 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 386 KB

Disciplinary proceedings in progress as at 22 Feb 2021

2 Disciplinary proceedings in progress as at 22 February 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 384 KB

Disciplinary proceedings in progress as at 7 December 2020

2 Disciplinary proceedings in progress as at 7 December 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 386 KB

Disciplinary proceedings in progress as at 9 Nov 2020

2 Disciplinary proceedings in progress as at 9 November 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

File Type: pdf | Size: 405 KB

Disciplinary proceedings in progress as at 31 January 2022

892 Disciplinary proceedings in progress as at 31 January 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 NG, Kwok Ching, Jeremy ...

File Type: pdf | Size: 200 KB

Disciplinary proceedings in progress as at 1 Nov 2021

892 Disciplinary proceedings in progress as at 1 November 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apri ...

File Type: pdf | Size: 386 KB

Disciplinary proceedings in progress as at 15 December 2021

892 Disciplinary proceedings in progress as at 15 December 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

File Type: pdf | Size: 387 KB

Feb

2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

File Type: pdf | Size: 164 KB

December-Part3_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 Champagne 123794 Beaumont des ...

Release Date: 2014-12-01

File Type: pdf | Size: 71 KB

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 ...

Release Date: 2009-03-17

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

Release Date: 2007-10-18

File Type: pdf | Size: 123 KB

Past Events (2021)

Past Events (2021) Date Topic Nature of activity 25 Nov 2021 E-learning webinar: Gatecoin - Liquidation of a cryptocurrency exchange Live webinar 11 Nov 2021 E-learning webinar: Cross-border Insolvenc ...

Release Date: 2022-03-14

Booking Form 2013

Release Date: 2013-07-19

File Type: pdf | Size: 100 KB

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 ...

Release Date: 2007-10-18

File Type: pdf | Size: 724 KB

CPA Marathon Competition & SRC Cup_2016

CPA Marathon Competition & SRC Cup_2016 Women Chip Time Family name Given name Champion 00:51:18 CHENG WAI SUM 1st runner up 00:52:05 LUI WING YEE 2nd runner up 01:00:27 POON SUK YING Chip Time Fa ...

File Type: pdf | Size: 19 KB

cl_p2m2

From: info on behalf of HKAB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IASB Exposure Draft International Tax Reform-Pillar Two Model Rules-Proposed Amendments to the IFRS for SMEs ...

File Type: pdf | Size: 185 KB

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