newbooks-jun
New Books in Library (June 2012) Business Finance Title /Author: Essential quantitative methods for business, management and finance /Les Oakshott ISBN: 9780230302662 Publisher: Basingstoke : Palgrave ...
A1g
15 (g) Taxation of rental income Based on DIPN 21, rental income from operating leases on assets that are based outside Hong Kong, i.e., real estate property, are considered to be offshore sourced and ...
newbooks-jan
New Books in Library (Jan 2012) Business Finance Title /Author: Consumer debt report II : report of findings and recommendations Publisher: London : INSOL International Edition: 2nd ed. Year: 2011 Cal ...
20101013-20
Date 13 & 20 October 2010, Wednesdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Ko ...
201007071421
Date 7, 14 & 21 July 2010, Wednesdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms A & B, Unit 1, G/F, The Centre, 99 Queen's Road Central, Hong Ko ...
message
Hong Kong lnstitute of CPA Certified Public Accountants 17 December 2009 To: Members of the Hong Kong lnstitute of CPAs All other interested parties INVITATION TO COMMENT CONSULTATION PAPER ON PROPOSE ...
revision_courses
Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...
Groupaccount
, HONG }(OG SOC1E1"Y OF ACCOUl"ANTS ("HKSA') GROUPACCQUTS OPINION 1. 1 am askd to ad vise. HKSA In relation to a proposal to roviso SSAP7 to require th consolidation in group acco\. ...
YuTaiTei 2-Sept-02
",..;!.C:iK',; ::;:;;;;J HIG. 2ndS eptember2 002 2GSl EP-4 AM1 0: 50 BY FAX (2865 6603) & BY POST Deputy Director, Accounting Hong Kong Society of Accountants 4/F..,T owerT wo, Lippo Cent ...
20110309&16
20110309&16 Date and time Part I – 9 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Part II – 16 March 2011, Wednesday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Rooms ...
20120511&18
20120511&18 Date 11 and 18 May 2012, Fridays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Ko ...
20120302&09
20120302&09 Date and time Part I – 2 March 2012, Friday 6:45 p.m. – 9:45 p.m. Part II – 9 March 2012, Friday 6:45 p.m. – 9:45 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Uni ...
20120705,12&19
20120705,12&19 Date 5, 12 and 19 July 2012, Thursdays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F, The Centre, 99 Queen's Road Central, ...
20130408&15
20130408&15 Date 8 and 15 April 2013, Mondays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong K ...
Annex G_Outcome (Jul 2013)
Annex G_Outcome (Jul 2013) Annex G 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Review of Outcome and Validity 1. Review of the Outcome of the Accreditation /re-accreditation Exercise The a ...
AML Monitoring Questionnaire Explanatory note
AML Monitoring Questionnaire Explanatory note Question 2 The Anti-Money Laundering ("AML") and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 ("AMLO&quo ...
Circular_160624_v2
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
Circular_160624_v2_1
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
160522_Geopark visit_1
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
160522_Geopark visit
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
141122
Dance can keep both the body and brain active and the muscles and joints healthy. It also can reduce stress level and expand social circle. Come and find out more at the dance fun night with highlight ...
Circular_singing_1409_1
Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...
Circular_singing_1409
Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...
Circular_singing_140219
Singing Technique Class (For Beginners) The Singing Interest Group (pop) has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, do ...
Cine Fan speical flyer_HKICPA
每場最多2張。門票數量有限,先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...
Cine Fan speical flyer_HKICPAold
每場最多2張。門票數量有限,先到先得。入會即送門票四張Max. 2 tickets per screening. Tickets are available on a rst-come, rst-served basis. Join and Get 4 Free Tickets! 1. 2. 3. # 只供香港會計師公會會員。For HKICPA Members. 電影節發燒友(HKIFF Cin ...
AssurReportCF-24C
Suggested Chinese translation of Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) (August 2 ...
AssurReportCF-24C
Suggested Chinese translation of Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) (August 2 ...
Mirage Takeaway Order Form Jan 227th JanCorporate Offer
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話: (852) 28028888 F 傳真: (852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM MIRAGE BAR & RESTAURANT TAKE ...
iag2
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
TWGHs_20160427
V:\Medical (General Office)\HC&HS Section\Centres\12. Marketing & Promotion\Discount for Selected Organizations\2016-17\Type 1 Discount-IDMC only_HKICPA.docx Appendix I (P.1) 東華三院綜合診斷及醫療中心TWGH ...
Circular_SGIG150807_1
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
Circular_SGIG150807
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
pr-0127-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律處分(香港,二零一四年二月十四日) 香港會計師公會轄下一紀律委員會於二零一四年一月二十七日就劉玉珠先生(會員編號:F01339)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對劉先生作出譴責。此外,劉先生須支付紀律程序的費用港幣二萬五千八百八十七元。劉先生為劉玉珠會計師事務所的獨資經營者。公會早前接獲資料,指劉先生 ...
pr-0809-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一三年八月九日) 香港會計師公會轄下一紀律委員會於二零一三年七月二十三日就梁思哲先生(會員編號:A23658)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對梁先生作出譴責,並命令他須繳付罰款共一萬零一港元予公會。梁先生亦須支付紀律程序的費用二萬一千六百零六港元。梁先生曾為一間會計師事務所的高級經理。當 ...
pr-0625-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一三年七月八日) 香港會計師公會轄下一紀律委員會於二零一三年六月二十五日就袁曉燕小姐(會員編號:A26567)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對袁小姐作出譴責,並命令她支付紀律程序的費用二萬三千七百二十七港元。袁小姐為公會的非執業會員。公會於二零一一年十二月接獲資料,內容有關一間由袁小姐擁 ...
pr0625-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一三年六月二十五日) 香港會計師公會轄下一紀律委員會於二零一三年六月十四日就林仲文先生(會員編號:F06202)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對林先生作出譴責,並命令他須繳付罰款共八萬港元予公會。林先生亦須支付紀律程序的費用四萬九百四十一港元。上述的命令於二零一三年八月二日生效。公會於二 ...
wk-yuen-c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一零年九月八日) 香港會計師公會轄下一紀律委員會於二零一零年八月六日就袁偉堅先生(會員編號:F01157) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則的行為,對袁先生作出譴責,並命令他須繳付罰款十萬元予公會。此外,袁先生須支付有關紀律程序之費用共七萬三千二百五十一元。袁先生曾是譚袁會計師事務所的合顆人( ...
f04046-kl-fung-c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一零年七月二十三日) 香港會計師公會轄下一紀律委員會於二零一零年六月十八日就馮國良先生(會員編號:F04046) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則的行為,對馮先生作出譴責,並命令他須繳付罰款四萬五仟港元予公會。此外,馮先生須支付公會有關紀律程序之部份費用共三萬港元。馮先生為馮國良會計師事務所的 ...
pr-20100517c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一零年五月十七日) 香港會計師公會轄下一紀律委員會於二零一零年四月十三日命令將麥福基(會員編號:F03272)的名字從會計師註冊紀錄冊中刪除,為期十八個月。此外,麥先生須支付紀律程序之費用共十四萬八千八百一十七元。公會於二零零六年一月收到一份似是由一位名為麥福基的人仕提供給警方的證人口供報告副本。該口供包括若干監 ...
pr-20091022c
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名會計師因揑改審計文件作出紀律處分(香港,二零零九年十月二十二日) 香港會計師公會一紀律委員會於二零零九年七月二十九日就葉振輝先生(會員編號:A19191)及何淑賢小姐(會員編號: A13692)揑改文件,和犯上專業上的失當及不名譽的行為,作出紀律處分並命令: 1. 將葉先生從會計師註冊紀錄冊中除名,為期十八個月,直至二零一一年二月十八日,葉先生 ...
PR-091022c
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名會計師因揑改審計文件作出紀律處分(香港,二零零九年十月二十二日) 香港會計師公會一紀律委員會於二零零九年七月二十九日就葉振輝先生(會員編號:A19191)及何淑賢小姐(會員編號: A13692)揑改文件,和犯上專業上的失當及不名譽的行為,作出紀律處分並命令: 1. 將葉先生從會計師註冊紀錄冊中除名,為期十八個月,直至二零一一年二月十八日,葉先生 ...
kuoni_april
All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則: * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發, * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證,菁英郵輪公司及其特約 ...
2021 Level 1 Case QuestionsEngFinal20211103
The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 1)Bonjour Holdings Limited (Bonjour), together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mo ...
PR_20210209_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二一年二月九日)香港會計師公會轄下一紀律委員會,於二零二零年十二月三十日就執業會計師余程海先生(會員編號:A24158)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。紀律委員會另命令由二零二一年二月八日起吊銷余先生的執業證書,並在20個月內不向其另發執業證書。此外,紀律委員會命令余先生須繳付罰款50,000港元及紀律 ...
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 ...
2022 Level 1 Case Questionsfinal_R
The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 1)Case BackgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...
PR_1196C_1235C_CN_revised
香港會計師公會對一名會計師作出紀律處分(香港,二零二三年十月廿四日)香港會計師公會轄下一紀律委員會,於二零二零年九月三日譴責執業會計師陳銳衡先生(會員編號: F05525)沒有或忽略遵守、維持或以其他方式應用香港會計師公會發出之專業條例。該紀律委員會命令,由二零二零年十月十五日起吊銷陳先生的執業證書,並在十二個月內不向其另發執業證書。紀律委員會亦命令他繳付罰款100,000 港元及紀律程序費用21 ...
PR_1196C_1235C_CN
香港會計師公會對一名會計師作出紀律處分(香港,二零二三年十月廿四日)香港會計師公會轄下一紀律委員會,於二零二零年九月三日譴責執業會計師陳銳衡先生(會員編號: F05525)沒有或忽略遵守、維持或以其他方式應用香港會計師公會發出之專業條例。該紀律委員會命令,由二零二零年十月十五日起吊銷陳先生的執業證書,並在十二個月內不向其另發執業證書。紀律委員會亦命令他繳付罰款100,000 港元及紀律程序費用21 ...
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 ...
i110111
The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
picig110901
Property, Infrastructure and Construction Interest Group (PICIG) Seminar Fung Shui & You Want to find out how Fung Shui can affect your daily life and your business? Why Hong Kong has been known a ...
pr-20110307-c
1 致:編採主任及記者: 從何鴻燊事件看家族傳承問題A Plus 雜誌探討香港作為人民幣結算中心的角色(香港,三月四日) -由何鴻燊家族成員不和以至其他觸目的豪門爭產事件均顯示,如果希望在過身後家人能順利執行你的意願,甚至要避免家醜外揚,預先計劃及妥善安排你的遺產相當重要。本期A Plus 封面專題介紹產業傳承之道。近日,港人熱切期待人民幣在港招股上市,刺激大批私人股本基金來港投資。如本港能解決有 ...
PR_20210202_TC
1 香港會計師公會對一間執業法團、一名執業會計師及一名會計師作出紀律處分(香港,二零二一年二月二日)香港會計師公會轄下一紀律委員會,於二零二零年十二月二十二日就誠豐會計師事務所有限公司(執業法團編號:M0399)及執業會計師鄭保元先生(會員編號:F06724)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。紀律委員會同時命令誠豐、鄭先生及會計師姜綺雯小姐(會員編號:A329 ...
PR_20220516_TC
1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分(香港,二零二二年五月十六日)香港會計師公會轄下一紀律委員會,於二零二二年四月七日就誠豐會計師事務所有限公司(執業法團編號:M0399)、執業會計師鄭保元先生(會員編號:F06724)及執業會計師任偉文先生(會員編號:A26535)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。紀律委員會同時命令 ...
PR_20220520_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零二二年五月二十日)香港會計師公會轄下一紀律委員會,於二零二二年四月一日就執業會計師鄭康祥先生(會員編號:A05783)、執業會計師陳碩智先生(會員編號:A22613)及鄭鄭會計師事務所有限公司(執業法團編號:M0035)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。此外,紀律委員會命 ...
pn820
PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...
pn820rev
PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...
ED_Practice_Note_820
December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19062101 Language Cantonese Event name June Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19071901 Language Cantonese Event name July Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19082301 Language Cantonese Event name August Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19102501 Language Cantonese Event name October Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19112201 Language Cantonese Event name November Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19122001 Language Cantonese Event name December Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...
Financial Ratio Analysis and Budget Preparation 2020 Level 2
Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...
eapp-oct-dec2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
consultancy-feb-may
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
making-consultancy-jan-apr
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...
module-enrol-form-2011-old
I. Please read the “I Please read the “I Please read the “I Please read the “I Please read the “I mportant Notes mportant Notes mportant Notes mportant Notes ” carefully before completing this form. ” ...
pn850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...
pn850rev18
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
update220
i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
pn850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...
pn850rev18ar
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
r850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
pn850rev18ar
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
r850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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 ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
1420P_23Dec2019_Redacted
IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...
Fee schedule
Fee Schedule 2024 Application fee b, c HK900 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,540 Annual fee d HK900 R ...
advertisement-form
Page 1 of 2 Nov 2018 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...
2018_Order Form
HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination questions and answers with examiner's repor ...
Undergraduate_2018
1 Qualification Programme ("QP") Scholarships Nomination Form For Undergraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of th ...
Postgraduate_2018
1 Qualification Programme ("QP") Scholarships Nomination Form For Postgraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of the ...
SAT_2015_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...
ies8assform
IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...
Undergraduate_2Dec
1 Qualification Programme ("QP") Scholarships Nomination Form For Undergraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of th ...
Postgraduate_2Dec
1 Qualification Programme ("QP") Scholarships Nomination Form For Postgraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of the ...
comm151107_14
Event Code: COMM151107 COMM151114 Visit to the Legislative Council Complex ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: To enhance Institute ...
Outstanding BAFS students award 2015
Outstanding BAFS Student Awards 2015 Congratulations to the following 82 HKICPA Examination in BAFS candidates who achieved level 5** in the HKDSE examination for BAFS. In recognizing their brilliant ...
lawsoc150303
Supporting organisation Host Supporting organisation Enforcement of Directors’ Duties in Australia: A Functional and Empirical Analysis CPD point(s) : The Law Society of Hong Kong : 2 points The HKICP ...
Undergraduate_2015
1 Qualification Programme ("QP") Scholarships Nomination Form For Undergraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of th ...
Postgraduate_2015
1 Qualification Programme ("QP") Scholarships Nomination Form For Postgraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of the ...
e-resources_nov14
New e-Resources (November 2014) New EBooks Title : IPO : a global guide Author: Philippe Espinasse Publisher: Hong Kong University Press Year: 2014 Call No.: HG4028 .S7 E87 2014eb eISBN: 9789888268986 ...
qp-bd-ws-dec
KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...
online-regform-guide
Qualification Programme (QP) Online Registration System User Guide Page 2 Qualification Programme (QP) Online Registration To facilitate applicants in the QP application procedure and to further enhan ...
Undergraduate_2014
P.1 Qualification Programme ("QP") Scholarships Nomination Form For Undergraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of ...
QEB_TOR_2014_Revised12Mar14
P:\E&T\DES_SF\TOR\TOR 2014\QEB_TOR 2014 (Revised on 12 Mar 2014)_Clean v.doc 1 QUALIFICATION AND EXAMINATIONS BOARD Terms of Reference Introduction Matters pertaining to examinations are prescribe ...
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
Flyer_HKCPS140106
Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...
Postgraduate_2014
P.1 Qualification Programme ("QP") Scholarships Nomination Form For Postgraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of t ...
lawso_131022
Supporting organisation Host Supporting organisation Bank (Mis)Governance & The Global Financial Crisis: Why One Size Cannot Fit All in Corporate Governance? CPD point(s) : The Law Society of Hong ...
newbooks-may
New Books in Library (May 2013) Auditing Title /Author: Auditing & assurance services : a systematic approach /William F. Messier, Steven M. Glover, Douglas F. Prawitt ISBN: 9780078025433 Publishe ...
joint event_120529
Supporting organisation Host Supporting organisation Enforcing Compliance: A Comparative Evaluation of Market Conduct Regulation CPD point(s) : The Law Society of Hong Kong : 3 points The HKICPA : 3 h ...
NF_PG
P.1 Notes The completed form should be returned to the Department of Accountancy /School of Business of the Institution the nominee is registered with. Please complete this form in full even this du ...
FinancialInstrumentsStandards
Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen ...
tax-link-tig
Issue 7. Apr 2011 The Institute’s Taxation Interest Group (TIG) is a forum for CPAs to discuss matters of common interest in the field of Hong Kong and cross-border taxation and for professional devel ...
Oct
-1 -Auditing and Assurance Standards Committee Meeting Summary – ober 2008 The Auditing and Assurance Standards Committee (Committee) met on 21 ober 2008. Members present at the meeting were: Keith Po ...
Oct08
-1 -Auditing and Assurance Standards Committee Meeting Summary – October 2008 The Auditing and Assurance Standards Committee (Committee) met on 21 October 2008. Members present at the meeting were: Ke ...
PR_IFRS_7
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 15 ...
PR-IFRS-7
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 15 ...
individual
DO0804 Enquiry hotline: 8101 0199 Member Particulars – this section must be completed Member name: Member Student International Membership type: Affiliate GAA Member no.: Contact tel. no.: Email a ...
HKGCC_1-Nov-02
. Hong Kong General Chamber of Commerce mj@j*1861 ji"j3j* II J ill II i'i!::jf:m-""uit1I Hong Kong General Chambr f erce 22/F United Centre, i 95 Queensway, Hong Kong Tel (852) 2529 ...
2015_HKICPA_FE_Order Form_Q&A_Order Form
2015_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
2014_HKICPA_FE_Order Form_Q&A_Order Form
2014_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
nf-pg
Notes The completed form should be returned to the Department of Accountancy / School of Business of the Institution the nominee is registered with. Please complete this form in full even this duplica ...
I2C_sme0919
30 September 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT Proposed Amendments to the Small and Medium-sized Entity Financial ...
2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb
2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examinatio ...
2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb
2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examinatio ...
2016_HKICPA_FE_Order Form_Q&A_Order Form
2016_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...
Problem Solving
PROBLEM SOLVING Most of us have a basic ability to tackle problems. What is hard is quickly finding solutions while involving others in meaningful ways. A clear, efficient process can help everyone re ...
ies8assform_cl
IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...
Advertismentform2022
Page 1 of 2 Aug 2021 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...
UG_2019
1 Qualification Programme ("QP") Scholarships Nomination Form For Undergraduate Student Notes The completed form should be returned to the Department of Accountancy/School of Business of th ...
The Specialists_Marketing Body Check Plan
地址: 九龍旺角彌敦道625 & 639 號雅蘭中心1 期20 樓Address: 20/F, Office Tower One, Grand Plaza, 625 & 639 Nathan Road, Mongkok, Kowloon Website: https://www.specialists.hk/香港會計師公會優惠體檢項目Health Check Items 女士健康檢 ...
Sustainability assurance and CPAs
Professional and other organisations in alphabet order Professional and other organisations (in alphabet order) Accounting for Sustainability Knowledge Hub Essential Guide Series Navigating The Report ...
Olimo - Price List 2024
2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...
Olimo - Price List 2023
2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...
CL5pie24
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: To: Subject: Date: hkicpa_ia P.T. Comment Letter RE: Invitation to ...
hkas24revised
HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
pn820
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19050902 Language Cantonese Event name Securing Your Jobs against Artificial Intelligence CPD hours 1.5 Level 2 - Intermediate Support programme Y ...
cirAEF
Circular on Reporting under the Catering Business (Social Distancing) Subsidy Scheme 1 Circular on Reporting under the Catering Business (Social Distancing) Subsidy Scheme This Circular is intended to ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19052401 Language Cantonese Event name May Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, co ...
HKMA-SPMIC3_attach
Supervisory Policy Manual IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance Consultation 1 This module should be read in conjunction with t ...
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
D-15-1066F_DC order_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...
techwatch117
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 ...
techwatch117
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 ...
Basic Financial Ratio Analysis and Implication
1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...
8gf
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...
pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
1_102_Mar14
1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...
1_102_Jan14
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
1_102_Jan15
1.102 (Jan 2015) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council (the ...
1_102
1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...
update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
update104
i Update No. 104 (Issued 2 February 2011) This Update relates to the amendments to: HKFRS for Private Entities; and Small and Medium-Sized Entity Financial Reporting Framework and Financial Reportin ...
faq_amalg
1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...
DC order_1157O_26apr2018_edited_
IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...
DC order_ D-15-1100H_11 Jul 2017_edited
IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...
20141125_ETS_B_S4
You don't have access right to view the details. Please login.
cp-registration-rule-24-jan-2014
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
lpb
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
lpb
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
HKAS24cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...
quarterly_report_2nd&3rdQ2011
quarterly_report_2nd&3rdQ2011 INSOL International G Member Association Report April-September 2011 To: The Member Associations of INSOL International INSOL International is pleased to provide a re ...
FE (Dec 15) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Answer
You don't have access right to view the details. Please login.
Example AML CTF policies and procedures
1 12/2019 Example AML /CTF policies and procedures Note: This example policy is a modified version of the example policy set out as “T01 Example policies and procedures” in the AML Procedures Manual p ...
1338_21June2019_DC order
. IN Tl-in MATTER 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 Accou ...
1460P-DC Order_4Feb2020_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 Coriumittee of the Hong Kong Institute of Ce ...
1_500rev_Oct 2019
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...
pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
17je0623
STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...
F090508-HKICPA-Pre
Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
MPS_D_PartII
You don't have access right to view the details. Please login.
MPS_D_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartII
You don't have access right to view the details. Please login.
Ren_FB Corporate Offers 2022 Aug Sep
Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...
5gfitc
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 April 2018December 2021 This Circular is intended for general guidance only. The This Circular is inten ...
update144
Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...
hkiod-mar
1129_20160218 Date & Time Session 1 (W160305): Saturday, 5 March 2016 (10:00 a.m. – 1:00 p.m.) Session 2 (W160305A): Saturday, 5 March 2016 (2:00 p.m. – 5:00 p.m.) Session 3 (W160312): Saturday, 1 ...
Module D _Jun14_Question
Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...
black-rock
1 55 E. 52nd Street New York, NY 10055 Tel 212.810.5300 www.blackrock.com April 15, 2013 Simon Riley Director, Standard Setting Department Hong Kong Institute of Certified Public Accountants RE: Invit ...
Mod B Supplement_20131
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
lpb
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...
D-09-0410O
Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...
order-reasons-0919
Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...
BOC_sept
(a) assessing the merits and suitability of the data subjects as actual or potential applicants for banking /financial services and facilities and/or processing their applications; (b) enabling the Co ...
0702-28-10
Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...
iasb-ed5
By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...
ssap33rm
TheHong Kong MARCH 2002 ACCOUNTANT 65 TECHNICAL BRIEFING SSAP 33 Discontinuing Operations New Statement of Standard Accounting Practice (SSAP) 33, DiscontinuingOperations, requires additional financia ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
HKICPA Bridge Tournament 2015#1_deal
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...