IFRIC-d03
IFRIC DRAFT INTERPRETATION D3 Determining whether an Arrangement contains a Lease International Financial Reporting Interpretations Committee IFRIC Comments to be received by 19 March 2004IFRIC D3 DET ...
hkifricint 12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...
Notice board
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Associate level examination results of the June 2022 Session
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Tentative match schedule_20teams
CPA Football Competition 2018-19 : Tentative Match Schedule Champion Final & 3/4 Place* (Day 15) 20 Jan 2019 (Sun) Junction Road 11:00 am Semi Final (Day 14) 13 Jan 2019 (Sun) Junction Road 10:00 ...
Case 2
1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview) Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...
Web_HKFSI_20160627
Hong Kong Financial Services Institute (HKFSI) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members OOffffeerr HK5,000 discount for ...
Web_HKFSI_20160614
Hong Kong Financial Services Institute (HKFSI) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members OOffffeerr HK5,000 discount for ...
Results_RSCPGT2016
香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 201624 February 2016 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Lee Man Lung, LawrenceBest gross score ...
Song list
Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...
Circular_GIG1503
The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...
mem_practice_sponsorship
ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 14 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...
BMIG_1410practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 October (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 10 October (Fri) 9:00 – 11 ...
BMIG_1407practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 2 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 4 July (Fri) 9:00 – 11:00 p.m ...
rules
Rules and Regulations Admission 1. All Institute members will be admitted to attend the Member Forum on the "Consultation Document on the Methods for Selecting the Chief Executive in 2017 and for ...
flyer_SMP131203
Date Tuesday, 3 December 2013 Time 6:30 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Raphael Ding, Chief Executive &a ...
flyer_SMP131203
Date Tuesday, 3 December 2013 Time 6:30 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Raphael Ding, Chief Executive &a ...
A - Methodologies
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...
Vero
VERO Chocolates, an artisan chocolatier driven by a sincere passion and a dedicated pursuit of the world’s highest quality premium chocolate, is pleased to offer special discount on purchase of its fi ...
Module A Methodologies_2
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
Cheering team_invitation
Dear members, CPA Cup – National Day Celebration Dragon Boat Invitation Race 2011 The CPA Cup National Day Dragon Boat Race will be held on Sunday, 2 October at Shau Kei Wan. There will be 16 teams co ...
practice schedule_1107_1
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 2 June (Thu) 30 May 2011 8:00 – 10:00 p.m. Lockhart Road Sports Centre 9 June (Thu) 6 ...
practice schedule_1103
Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 10 March (Thu) 7 March 2011 9:00 – 11:00 p.m. Kwun Chung Street Sports Centre 22 Marc ...
Vero2011
VERO Chocolates, an artisan chocolatier driven by a sincere passion and a dedicated pursuit of the world’s highest quality premium chocolate, is pleased to offer special discount on purchase of its fi ...
P090813
商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年8月13日至9月10日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導師 ...
Institute's Budget Proposals - Archives
Institute's Budget Proposals - Archives Date Subject 19 Jan 2023 2023-24 budget proposals (See also press release) 18 Jan 2022 2022-23 budget proposals (See also press release) 20 Jan 2021 2021-22 ...
event
Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...
S090708
4 Personal Tax Issues in China Programme Code: Speaker Miss Bolivia Cheung, FCPA, Partner, Tax, KPMG China Miss Cheung provides advisory services for multinational clients on taxation, customs duty a ...
S090708
4 Personal Tax Issues in China Programme Code: Speaker Miss Bolivia Cheung, FCPA, Partner, Tax, KPMG China Miss Cheung provides advisory services for multinational clients on taxation, customs duty a ...
calendar
Event Calendar November 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 24 25 23 QP event Examination assistance functions Practical training fu ...
calendar
January 2006 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 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...
calendar
December 2005 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 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...
050107
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Membership Section, Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Enquiries: ...
040227fsig_2
-2 -Financial Services Interest Group – Tour Visit to Macau Financial Sectors Date: 27 February 2004, Friday Time: 8:30a.m. to 5:30p.m. Programme: 8:30a.m. Assemble at the entrance of the departure ar ...
roundtable_sme
7 November 2018 To: Preparers and users of SME financial reports Roundtable discussion: 8 January 2019 Post-implementation Review of Small and Medium-sized Entity Financial Reporting Framework and Fin ...
update_233
Update No. 233 (Issued 22 October 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page ii and replace with revised page ii. Revised contents ...
update288
i Update No. 288 (Issued 20 March 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHIC ...
update300
i Update No. 300 (Issued 25 September 2023) This Update relates to the following publications: 1. Lack of Exchangeability (Amendments to HKAS 21 The Effects of Changes in Foreign Exchange Rates) The a ...
Students of HKIAAT/ JES
What are the transitional arrangements under the new QP for HKSA ACCA Joint Examination Scheme JES s What are the transitional arrangements under the QP for HKSA/ ACCA Joint Examination Scheme (" ...
2024
webcasts Webcasts Item Date of issue Title -8 22 October E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) 2024-7 9 Octobe ...
Seminars (Archives)
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hkfrs-int6
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...
Practice Management Series_flyer
1123r1_20180910 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language Cantonese (supplemented with English for technical terms) Fe ...
Start-up kit
1 for Mentors and Mentees 1. Mentors 1.1 Mentor benefits P. 2 1.2 Mentor Roles and Responsibilities P. 3 1.3 Effective Questioning Tips for Mentors P. 4 – 5 1.4 Giving Feedback – Checklist for Mentor ...
CPA Football Competition 2016 - 17
CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
Circular_TTIG160424
Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...
CPA_Football_Competition15-16
CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
Combined Question SSG Level 2 Chinese
2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...
ipos-oct-nov
997r2_20141015 CPD Seminars – IPO Series (October to November 2014) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English ...
hkiod-nov
HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W141101 for Session 1 W141101A for Session 2 W14 ...
tts1304
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
joint_event_slides
•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...
Dec 12 Module D student notes_WS1
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D-05-0110C_order_reasons
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
0819-1
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
prc-tax
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Enrolment fee HK190 for HKICPA member or student; and IA/HKIAAT’s member or student ...
techwatch72
Issue 72 • September 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for pas ...
Module A (Jun 12)_Questions
Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module A (Dec10)_Question
Module A (Dec10)_Question Module A (December 2010 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
PC-BA (Dec 14)_Question
PC-BA (Dec 14)_Question PC -Business Assurance (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong ...
Practice Management Series ( Oct - Dec 2018) Flyer
Practice Management Series ( Oct - Dec 2018) Flyer 1123r1_20180910 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language Cantonese ...
m&a-jun-aug
m&a-jun-aug Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee (for each session) HK150 for Taxation Faculty m ...
e-Learning & F2F (Apr2017)v2
e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...
Module C (Dec 14)_Question
Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...
Module C (Jun 17)_Question
Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module C (Dec 17)_Question
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update 289
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...
update 289oo
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
update 289o
i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2
GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...
Shangri-La -2024 CNY ebrochure KWL
九龍香格里拉新春賀年糕點、禮品、禮籃及盆菜禮籃及盆菜CHINESE NEW YEAR PUDDINGS, GOODIES, HAMPERS AND POON CHOI KOWLOON SHANGRI-LA, HONG KONGDragon in Full SwingDelight in an abundance of auspicious culinary treasures, from exqu ...
User Guide of QP Application Special Arrangement
P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion/postgraduate diploma programme) User Guide P. 2 Application for the Qualif ...
i110414
Forward Forward Forward Thinking hinking Needed for C eeded for C orporate orporate orporate Governance overnance The April 20 11 breakfast gathering for our senior members breakfast gathering for our ...
Supplement_D_1
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Supplement_D
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Supplement_D
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ed8
January 2006 ED8 EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 International Accounting Standards BoardExposure Draft ED 8 OPERATING SEGMENTS Comments to be received by ...
ED-IASB-ED8
January 2006 ED8 EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 International Accounting Standards BoardExposure Draft ED 8 OPERATING SEGMENTS Comments to be received by ...
hk(ifric)-int12
Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...
update089
i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...
hk-int5_2023
HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...
update179
i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...
20150415_SharingForum_MA
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14_08_09wk
Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...
techwatch118
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 ...
techwatch118
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 ...
ttsq3j
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq3
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq2
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq2old
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
CP-Admiss_0901
January 2009 Consultation paper on Proposed changes to the practising certificate regime I Introduction 1 II Proposals for Consultation 2 1. Executive Summary 2 -3 2. Issuance of a practising certific ...
techwatch43
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 ...
sub_ncl22
Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...