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Arrangement on your current QP module(s) enrolment in the December 2020 Session

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Release Date: 2020-09-15

update009

Update No. 9 (Issued December 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages with revised contents pages Revised contents pages HON ...

Release Date: 2019-03-25

File Type: pdf | Size: 187 KB

2018 Council Co-option and Committee Appointment

Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...

Release Date: 2017-11-01

File Type: pdf | Size: 17 KB

2018 Council Co-option and Committee Appointment

Dear member, The Institute's Nomination Committee will soon start considering candidates for co-option to the Council and appointments to the committees for 2018. Put forward your nomination or u ...

Release Date: 2017-11-01

File Type: pdf | Size: 17 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

Release Date: 2016-12-21

File Type: pdf | Size: 119 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

Release Date: 2016-12-21

File Type: pdf | Size: 119 KB

alert24

1 Issue 24 (December 2016) Dear members, Are you ready for the next wave of change in accounting standards? The following new major accounting standards will become effective soon. Standard Annual rep ...

Release Date: 2016-12-12

File Type: pdf | Size: 54 KB

Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

Release Date: 2016-09-20

File Type: pdf | Size: 133 KB

Flyer_Dec16_MPS v

Release Date: 2016-09-20

File Type: pdf | Size: 133 KB

Regal Special Dining Offer

Alto 88 – Italian cuisine 500 net per person Special 4 Courses set Dinner Menu *Valid Date: 30 Dec 2016 (Blackout Festive Seasons) Café Rivoli 400 net per person Dinner Buffet *Valid Date: 30 Dec ...

Release Date: 2016-08-31

File Type: pdf | Size: 622 KB

StephenLaw

PAIB forum: "Future CFO's DNA" – 24 October 2015 Profile of speaker Stephen Law Finance Director MTR Corporation Limited Stephen Law is the Finance Director of MTR Corporation Ltd (HK: 0 ...

Release Date: 2015-09-29

File Type: pdf | Size: 122 KB

Replyslip_newspaper_supplement_2015

Event Code: ND150924-NS The 66th National Day Celebration – Newspaper supplements for accounting profession 香港會計界慶祝六十六周年國慶特稿Reply Form (Please return by 10 September 2015) To: Finance & Operations ...

Release Date: 2015-08-14

File Type: pdf | Size: 237 KB

bookingform

National Day Celebration Dinner on 24 September 2015 Reply Form (Please return by 21 August 2015) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

Release Date: 2015-07-23

File Type: pdf | Size: 107 KB

Brief-HKCPS-Internship2015

Dear members and member practices, Yuen Long District secondary school student internship programme 2015 The Hong Kong Coalition of Professional Services, of which the Institute is a member body, orga ...

Release Date: 2015-05-29

File Type: pdf | Size: 34 KB

e-resources_apr15

New e-Resources (April 2015) New EBooks Title : Internal and external aspects of corporate governance Author: Ahmed Naciri Publisher: Routledge Year: 2009 Call No.: HD2741 .N33 2010eb eISBN: 978020386 ...

Release Date: 2015-04-17

File Type: pdf | Size: 245 KB

Flyer_Pleasure Vessel Operator Grade 2_Final

Boat License Course -Pleasure Vessel Operator Grade 2 The Sailing Interest Group would like to introduce a pleasure vessel operator course (Grade 2) for members who intend to get a boating license for ...

Release Date: 2015-03-04

File Type: pdf | Size: 85 KB

sf-tiea-fstb-1203

By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...

Release Date: 2015-02-03

File Type: pdf | Size: 232 KB

Workshop Topics Module A Workshop 1 _Dec 2014_

Workshop Topics Module A (December 2014) Workshop 1 1 Property related standards Case study 1 Main topics discussed • Recognition criteria for properties -Property, plant and equipment -Investment Pro ...

Release Date: 2014-11-03

File Type: pdf | Size: 54 KB

tfaq_s408

1 Technical FAQ on the New Companies Ordinance Section 408 This Technical FAQ, which is based on the facts and assumptions supplied, is intended for general guidance only and is subject to the HKICPA ...

Release Date: 2014-10-08

File Type: pdf | Size: 27 KB

i2c

24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...

Release Date: 2013-06-21

File Type: pdf | Size: 66 KB

i2c_ic

Release Date: 2013-06-21

File Type: pdf | Size: 66 KB

cf2012

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

Release Date: 2012-09-21

File Type: pdf | Size: 792 KB

i2cimprov5

8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...

Release Date: 2012-05-07

File Type: pdf | Size: 94 KB

A2b

24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...

Release Date: 2012-03-29

File Type: pdf | Size: 135 KB

0111-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong ...

Release Date: 2011-07-28

File Type: pdf | Size: 47 KB

0204-1

Proceedings No: D-O1-0397C IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34( 1) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGI ...

Release Date: 2011-07-28

File Type: pdf | Size: 52 KB

pubforsale_coursenotes-nov

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 15 Jun 11 El ...

Release Date: 2011-07-11

File Type: pdf | Size: 29 KB

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

Release Date: 2011-01-02

2011

Release Date: 2011-01-02

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

Release Date: 2010-09-30

File Type: pdf | Size: 129 KB

mpsf-1210

Release Date: 2010-09-30

File Type: pdf | Size: 129 KB

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

Release Date: 2010-09-29

File Type: pdf | Size: 18 KB

Inside Business

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Release Date: 2010-07-20

505

Mr Ms w X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Remarks: (a) (b) (c) (d) (e) I understand and accept the above terms. Signature of HKICPA Member Put a cross (“X”) next to the ...

Release Date: 2010-03-31

File Type: pdf | Size: 21 KB

303-404

HKICPA Member (HKICPA # ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Tai Wai Tokuawan ...

Release Date: 2010-03-31

File Type: pdf | Size: 15 KB

qp-mod-b-n-d-v4

Disclaimer: 1. All topics covered in the MPS are published in the QP Candidate Learning Pack. 2. Speakers who deliver the seminars are not involved in the QP examination setting process. 3. The MPS is ...

Release Date: 2010-03-18

File Type: pdf | Size: 122 KB

GAAP_IFRS

Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...

Release Date: 2010-03-16

File Type: pdf | Size: 133 KB

billy-order

1 Proceedings No: D-01-0397C IN THE MATTER OF a complaint against Mr. Chan Wing Nang, Billy, a professional accountant, made under section 34(1) of the Professional Accountants Ordinance (Cap.50) BETW ...

Release Date: 2010-03-08

File Type: pdf | Size: 9 KB

ay-order

IN THE MATTER OF a complaint against AU YANG SUNG FAT, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 _________ BETWEEN The Registrar of the ...

Release Date: 2010-02-25

File Type: pdf | Size: 7 KB

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

Release Date: 2010-02-01

2010

Release Date: 2010-02-01

S090824S

Co-operation with Law Enforcement Agencies after Filing Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Forc ...

Release Date: 2009-07-20

File Type: pdf | Size: 70 KB

W090824S

A Negotiation Mindset for Accountants and Auditors Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management development professional with expertise in course and content deve ...

Release Date: 2009-06-11

File Type: pdf | Size: 255 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

Release Date: 2009-03-20

File Type: pdf | Size: 99 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

Release Date: 2009-03-20

File Type: pdf | Size: 99 KB

040527

PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar Topic: An update on the banking regulations in China Speaker: Mr. Simon Black, Managing Partner, Allen &am ...

Release Date: 2009-03-20

File Type: pdf | Size: 19 KB

040527

Release Date: 2009-03-20

File Type: pdf | Size: 19 KB

030226

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Schemes of Arrangement for Insolvent Listed Companies Speaker : Mr. Scott B ...

Release Date: 2009-03-19

File Type: pdf | Size: 16 KB

030226

Release Date: 2009-03-19

File Type: pdf | Size: 16 KB

W090124

Continuing Professional Development (CPD) Programme Dealing with Difficult People: 24 Jan 2009 (Sat ) 10 Lessons for Bringing out the Best in Everyone (re-run) (Programme Code: ) Speaker : Dr. Philip ...

Release Date: 2008-12-04

File Type: pdf | Size: 79 KB

W090124

Release Date: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...

Release Date: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

Release Date: 2008-12-04

File Type: pdf | Size: 79 KB

FSIG070724

e Financial Services Interest Group (FSIG) Lunch Seminar Basel II: Where are we now and what next? Speaker Dr. Michael Taylor , Head of Division B in the Banking Policy Department, Hong Kong Monetary ...

Release Date: 2008-03-11

File Type: pdf | Size: 171 KB

FSIG070724

Release Date: 2008-03-11

File Type: pdf | Size: 171 KB

I2C_IASB_ED_IFRS2_IFRIC11

24 December 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 IFRS 2 SHARE-BASED PAYMENT AND IFRIC ...

Release Date: 2007-12-24

File Type: pdf | Size: 59 KB

I2C-IFRS2nIFRIC11

Release Date: 2007-12-24

File Type: pdf | Size: 59 KB

flyer_workshop_on_PRC_Oct06_form

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Mainland & International Relations Department Hong Kong Institute of Certified Public Accountants Fax No.: 2865 6776 /2865 6603 Enquiries: 2 ...

Release Date: 2006-09-20

File Type: pdf | Size: 31 KB

I2C_IASed

24 March 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 1 PRESENTATION OF ...

Release Date: 2006-03-30

File Type: pdf | Size: 64 KB

I2C-IAS1-FS

Release Date: 2006-03-30

File Type: pdf | Size: 64 KB

activities

DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...

Release Date: 2005-03-05

File Type: pdf | Size: 223 KB

D11_I2C

24 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D11 CHANGES IN CONTRIBUTIONS TO EMPLOYEE SHARE PURCHAS ...

Release Date: 2004-12-23

File Type: pdf | Size: 121 KB

I2C-D11

Release Date: 2004-12-23

File Type: pdf | Size: 121 KB

sub_cov

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...

File Type: pdf | Size: 287 KB

rd0408

24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...

File Type: pdf | Size: 260 KB

i2c_tad4

24 March 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...

File Type: pdf | Size: 166 KB

i2c_tad4

File Type: pdf | Size: 166 KB

i2c_tadias97

24 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received ...

File Type: pdf | Size: 181 KB

Mod 6-ACC-STD_Dec 2020

Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...

File Type: pdf | Size: 266 KB

itc_500

25 October 2022 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 Propo ...

File Type: pdf | Size: 248 KB

CL2_HKAMsc

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

File Type: pdf | Size: 217 KB

cl1570x

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...

File Type: pdf | Size: 234 KB

Analyst Programmer IT 12 months 24 Sep 2020

Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...

File Type: pdf | Size: 441 KB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

Release Date: 2019-01-25

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

Release Date: 2019-01-25

CL1_sme3

File Type: pdf | Size: 212 KB

CL34_CPAA

24 October 2024 Standard Setting Department Hong Kong Institute of Certified Public accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Dear Cecilia Kwei Exposure Draft: HK ...

File Type: pdf | Size: 141 KB

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

Release Date: 2014-06-16

File Type: pdf | Size: 2 MB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

Release Date: 2019-03-25

File Type: pdf | Size: 286 KB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

Release Date: 2004-10-29

File Type: pdf | Size: 616 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 offer till March 2024

File Type: pdf | Size: 898 KB

Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

File Type: pdf | Size: 790 KB

Easy Store offer till June 2024

File Type: pdf | Size: 896 KB

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

File Type: pdf | Size: 828 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

Easy Store offer till Sep 2024

File Type: pdf | Size: 874 KB

HKBN Handbill 202401231 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

File Type: pdf | Size: 1 MB

update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

Release Date: 2019-03-25

File Type: pdf | Size: 677 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

Release Date: 2019-03-25

File Type: pdf | Size: 545 KB

1705_Summer Promotion

第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計，方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...

Release Date: 2017-04-21

File Type: pdf | Size: 1 MB

MPS_Module_B_Part_I_Jun2017

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Release Date: 2017-04-18

File Type: pdf | Size: 306 KB

28_11_2013_ModuleA_Case

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Release Date: 2013-12-11

File Type: pdf | Size: 993 KB

techwatch114

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 Financ ...

Release Date: 2012-04-11

File Type: pdf | Size: 304 KB

techwatch114

Release Date: 2012-04-11

File Type: pdf | Size: 304 KB

tue-jan-mar_final

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Release Date: 2011-01-31

File Type: pdf | Size: 2 MB

7-8_2009IASBUpdate

J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

Release Date: 2009-08-27

File Type: pdf | Size: 103 KB

7-8_2009IASBUpdate

Release Date: 2009-08-27

File Type: pdf | Size: 103 KB

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

Release Date: 2007-05-03

File Type: pdf | Size: 246 KB

ED-Comparison-IASE-SMEs

Release Date: 2007-05-03

File Type: pdf | Size: 246 KB

techwatch41

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Release Date: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

Release Date: 2006-02-21

File Type: pdf | Size: 594 KB

33rd_AGM_Booklet

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

Release Date: 2005-11-10

File Type: pdf | Size: 550 KB

DTT_30-Oct-02

'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...

Release Date: 2002-10-31

File Type: pdf | Size: 3 MB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

Release Date: 2002-03-12

File Type: pdf | Size: 101 KB

3aatb4tc

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the Hong Kong Instit ...

File Type: pdf | Size: 434 KB

4aatb1212

File Type: pdf | Size: 429 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 675 KB

adm16

Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...

File Type: pdf | Size: 501 KB

1clr

Technical Bulletin -AATB 4 Issued 24 February 2014; revised December 2021; February 2023 Technical Bulletin This Technical Bulletin is issued by the Auditing and Assurance Standards Committee of the H ...

File Type: pdf | Size: 432 KB

1mkr

File Type: pdf | Size: 433 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

Release Date: 2004-05-28

File Type: pdf | Size: 215 KB

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