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October Monthly Promotion

PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...

Release Date: 2015-10-06

File Type: pdf | Size: 5 MB

June Offers - HKICPA_rv

Offer valid until 30 June 2014OriginP/CBrandFull DescriptionVintageTypeSizeStandardPriceSpecialOfferDiscountWAWSJHBHFrance350920Branaire-DucruSt Julien 4eme GCC2010Red75CL1,20084030%94---France325135G ...

Release Date: 2014-06-17

File Type: pdf | Size: 76 KB

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

File Type: pdf | Size: 74 KB

2016 October Offer List (HKICPA)_rv

2016 October Offer List (HKICPA)_rv Price List October 2016 Corporate offer applies on minimum Order of 3,000 We offer FREE delivery (single location only) for purchases over HK3,000 between 10:00am t ...

File Type: pdf | Size: 82 KB

12-Append

AppendicesHong Kong Society of Accountants !"# 124 Appendix A — Membership Statistics As at 3 October 2000 !"# !!!"#%& Membership Status Percentage Number of of total members member ...

Release Date: 2000-11-24

File Type: pdf | Size: 834 KB

Circular_GIG120521

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...

Release Date: 2012-04-17

File Type: pdf | Size: 155 KB

Circular_GIG111219

Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...

Release Date: 2011-11-11

File Type: pdf | Size: 175 KB

EC20230512256

1 Minutes of the 256th meeting of the Ethics Committee held on Friday, 12 May 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Que ...

File Type: pdf | Size: 457 KB

Flyer_final_190830153728

Page 1 of 3 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...

File Type: pdf

131119p

Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...

Release Date: 2013-11-19

File Type: pdf | Size: 166 KB

Trustee_051009

By fax (2869 4195) and by email (to_review@fstb.gov.hk) 5 October 2009 Our Ref.: C/EPLM, M65859 Division 6 Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Ho ...

Release Date: 2009-11-05

File Type: pdf | Size: 150 KB

DC order 1145C & 1191C_16 Jan 2018_edited

DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...

File Type: pdf | Size: 214 KB

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 847 KB

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

File Type: pdf | Size: 785 KB

Easy Store Offer Jan Mar 2023

File Type: pdf | Size: 800 KB

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

File Type: pdf | Size: 798 KB

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Flyer_final_with speaker bio_v4_190911165906

Page 1 of 5 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...

File Type: pdf

Microsoft Word - Flyer_final_with speaker bio_v10_delete early bird

Microsoft Word - Flyer_final_with speaker bio_v10_delete early bird Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data man ...

File Type: pdf

Flyer_final_with speaker bio_v11_change of speaker

Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...

File Type: pdf

ed_IAS32_IAS1

June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

ED-IAS32nIAS1

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

oct-issue

PRC accounting 42 October 2010 Illustration: Paulo Buchinho/Getty Images 我國上市公司2009年執行企業會計準則情況分析報告－－基於企業會計準則實施的經濟效果（第一部份） An analysis of the economic impact of Chinese listed companies’ implementation ...

Release Date: 2010-09-27

File Type: pdf | Size: 561 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

Release Date: 2003-11-13

File Type: pdf | Size: 2 MB

Flyer_final_with speaker bio_v7

File Type: pdf

Flyer_final_with speaker bio_v8_extend deadline

File Type: pdf

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

update070

Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...

Release Date: 2019-03-25

File Type: pdf | Size: 523 KB

HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

File Type: pdf | Size: 1 MB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

Release Date: 2019-03-25

File Type: pdf | Size: 286 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

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

Release Date: 2019-03-25

File Type: pdf | Size: 661 KB

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

Release Date: 2016-11-25

File Type: pdf | Size: 707 KB

Module D (revised index and tables)_2

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 ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 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 ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 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 O ...

File Type: pdf | Size: 4 MB

em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

Dec 12 Module B student notes_WS1

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Release Date: 2012-11-07

File Type: pdf | Size: 972 KB

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

MPFA_consultation_paper

Release Date: 2004-03-23

File Type: pdf | Size: 564 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

Release Date: 2019-03-25

File Type: pdf | Size: 8 MB

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

Release Date: 2019-03-25

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

Release Date: 2014-10-17

File Type: pdf | Size: 507 KB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

Release Date: 2009-12-01

File Type: pdf | Size: 551 KB

hkas32

HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...

File Type: pdf | Size: 927 KB

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October Monthly Promotion

June Offers - HKICPA_rv

DIPN23(Revised)

2016 October Offer List (HKICPA)_rv

12-Append

Circular_GIG120521

Circular_GIG111219

EC20230512256

Flyer_final_190830153728

131119p

Trustee_051009

DC order 1145C & 1191C_16 Jan 2018_edited

Easy Store Offer Oct - Dec 2023

Easy Store_Oct _ Dec 2022

Easy Store Offer Jan Mar 2023

Easy Store Offer Apr - Jun 2023

Easy Store offer till 30 Sep 2023

Module D Taxation Part 4

Flyer_final_with speaker bio_v4_190911165906

Microsoft Word - Flyer_final_with speaker bio_v10_delete early bird

Flyer_final_with speaker bio_v11_change of speaker

ed_IAS32_IAS1

ED-IAS32nIAS1

oct-issue

Financial_Statements

Flyer_final_with speaker bio_v7

Flyer_final_with speaker bio_v8_extend deadline

Mod A (Jun 12) workshop 2 students notes

update070

HKAS 32_2023

ab3

PAAO

update207

i2c_ab3

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

em__2704pie

gMPFLSP

Module D (5th edition)_Part 3

Dec 12 Module B student notes_WS1

MPFA_consultation_paper

MPFA_consultation_paper

rp_goodwill20

update120

ab4

update084

reasons-sanctions-0829

i2c-ed-pn610

hkas32