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bsr-a2

Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...

Release Date: 2005-06-30

File Type: pdf | Size: 326 KB

AUDIT OF ACCOUNTING ESTIMATES 1 ED/HKSA 540 HONG KONG STANDARD ON AUDITING 540 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning on or after 15 December ...

Release Date: 2004-11-17

File Type: pdf | Size: 93 KB

hksa540

Release Date: 2004-11-17

File Type: pdf | Size: 93 KB

sae100

SAE 100 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 100 FRAMEWORK FOR ASSURANCE ENGAGEMENTS INTENDED TO PROVIDE EITHER A HIGH OR MODERATE LEVEL OF ASSURANCE (Effective for assurance engagements inte ...

Release Date: 2004-10-28

File Type: pdf | Size: 110 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 324 KB

SnIG_League2014_circular (v3)

SnIG_League2014_circular (v3) Snooker League 2014 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised its inaugural Snooker League (mixed league) to be held in ...

File Type: pdf | Size: 226 KB

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

update 261

Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...

File Type: pdf | Size: 547 KB

EC20220615

1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...

File Type: pdf | Size: 380 KB

TechWatch199

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

File Type: pdf | Size: 296 KB

techwatch200

File Type: pdf | Size: 354 KB

1294P_Ng_18JUNE2019_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Cornmittee of the Hong Kong Institute of Cer ...

File Type: pdf | Size: 318 KB

IC22Q_DC order_29 Aug 2019_Redacted

. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...

File Type: pdf | Size: 264 KB

FCP flyer

Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...

File Type: pdf | Size: 866 KB

update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

Release Date: 2019-03-25

File Type: pdf | Size: 7 MB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 666 KB

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 ...

File Type: pdf | Size: 606 KB

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名 ...

File Type: pdf | Size: 785 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: h ...

File Type: pdf | Size: 795 KB

Supplement_D_1

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Release Date: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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Release Date: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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Release Date: 2014-09-02

File Type: pdf | Size: 491 KB

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

Release Date: 2011-12-02

File Type: pdf | Size: 1 MB

ed-agendaconsultation

July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...

Release Date: 2011-07-25

File Type: pdf | Size: 308 KB

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

Release Date: 2007-01-11

File Type: pdf | Size: 149 KB

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 ...

Release Date: 2006-01-11

File Type: pdf | Size: 433 KB

ED-IASB-ED8

Release Date: 2006-01-11

File Type: pdf | Size: 433 KB

ED-D12

IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

ifric-d12

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

Release Date: 2004-07-08

File Type: pdf | Size: 843 KB

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

Release Date: 2019-03-25

File Type: pdf | Size: 777 KB

list

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

Release Date: 2015-11-05

File Type: pdf | Size: 599 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

Release Date: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

Release Date: 2010-05-24

File Type: pdf | Size: 580 KB

ED-ed10

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

Release Date: 2008-12-18

File Type: pdf | Size: 400 KB

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bsr-a2

hksa540

hksa540

sae100

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question

SnIG_League2014_circular (v3)

update248

update 261

EC20220615

TechWatch199

techwatch200

1294P_Ng_18JUNE2019_Redacted

IC22Q_DC order_29 Aug 2019_Redacted

FCP flyer

update055

hk(ifric)-int12

hkifricint 12

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

Supplement_D_1

Supplement_D

Supplement_D

Module A Workshop 2

ed-agendaconsultation

Tax_Bulletin_2006

ed8

ED-IASB-ED8

ED-D12

ifric-d12

ias39fg-ed

update205

list

pe-illustrative-financial-statement

pe-illustrative-financial-statement

ED-ed10

ED10_Dec08

acc_ED10_Dec08

ED10_Dec08

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND_190328

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