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1164r2_PD_Valuation Series_May2019

1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...

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1164r2_PD_Valuation Series_May2019

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Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

Release Date: 2017-11-24

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update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

Release Date: 2019-03-25

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Employer Toolkit Accounting Guide to Presentation

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Release Date: 2023-11-21

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BOR_Information_Leaflet

1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board ...

Release Date: 2018-05-17

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Submission_Documentary Requirements_151217

15 December 2017 By email and by post Our Ref.: C/CFAP, M114446 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...

Release Date: 2017-12-18

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ETS_Module C

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 ...

Release Date: 2017-11-16

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HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

Release Date: 2017-07-21

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BOR_Information Leaflet

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PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

Release Date: 2017-02-17

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gpltb-meeting-notes-en

Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...

Release Date: 2015-09-07

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BOR Information Leaflet with Appendix_28

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

Release Date: 2014-08-28

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Module A 20140430 upload

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Release Date: 2014-05-15

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation 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 BPP Learni ...

Release Date: 2013-06-25

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lpd

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HK04SUP13_LR

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Mod D Supplement20131

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation 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 BPP Learni ...

Release Date: 2012-03-23

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lpd

Release Date: 2012-03-23

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techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

Release Date: 2009-10-16

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techwatch84

Release Date: 2009-10-16

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FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

Release Date: 2009-09-30

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techwatch67

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 Spotli ...

Release Date: 2008-05-08

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techwatch66

Release Date: 2008-04-01

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techwatch63

Release Date: 2008-01-02

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techwatch62

Release Date: 2007-12-04

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techwatch61

Release Date: 2007-11-08

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EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

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EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

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MichaelPage

commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...

Release Date: 2006-10-20

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ias39cf-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...

Release Date: 2004-07-08

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ias39tr-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...

Release Date: 2004-07-08

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interpretation19

Interpretation 19 (October 2002) 1 MEMBERS' HANDBOOK HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 19 I ...

Release Date: 2004-05-28

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Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

Release Date: 2003-11-13

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iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

Release Date: 2003-04-11

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11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

Release Date: 2002-11-15

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in19_draft

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Issued for comment by 15 July 2002 DRAFT Interpretation [19] Intangible ...

Release Date: 2002-05-24

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Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

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Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

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Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

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Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

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Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

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BOR_Information Leaflet (with Appendix) (2)

BOR_Information Leaflet (with Appendix) (2) 1 Annex B Information Leaflet Board of Review (Inland Revenue Ordinance) (Effective from 1 April 2016) Constitution The Board of Review (Inland Revenue Ordi ...

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COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

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Module B (Dec 2016)_Answer

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ETS_Module C

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hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

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ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

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qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

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budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

Release Date: 2007-12-20

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ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

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Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

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cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

Release Date: 2019-03-25

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cap50

Release Date: 2007-11-01

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cap50

Release Date: 2007-11-01

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HKBN Handbill 20250131 ENG

1000M 1000M 1000M 家居寬頻連以下四選一服務組合1000M 1000M 1000M 1000M 1000M 家居寬頻連以下三選一服務組合Optional value Optional value Optional value Optional value -added services added services added services added services add ...

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tb11

HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2001TaxB 11 13 July 20012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPA ...

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HKICPA Scholarship 2017-2018-website

NameSchoolLam Sze Yu 林思瑜Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Chan Si Ching 陳鍶澄Assembly of God Hebron Secondary School 神召會康樂中學Lee Cheuk Lam 李卓霖Baptist Wing Lung Secondary School 浸信會永隆中學Lai ...

Release Date: 2018-01-12

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HKICPA Scholarship Secondary Schools 201415

HKICPA Scholarship for Secondary Schools Recipients 2014/2015NameSchoolLam Yiu Tsun 林堯浚Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Chan Yim Man 陳艷雯AD&FD POHL Leung Sing Tak College 博愛醫院歷屆總理聯 ...

Release Date: 2015-04-28

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update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

Release Date: 2019-03-25

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tb20

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2010 Tax Bulletin TaxB 20 July 20101 2010 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2010-07-15

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tb20

Release Date: 2010-07-15

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IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

Release Date: 2008-05-29

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ED-RE

Release Date: 2008-05-29

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Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

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1_102(sch)_Mar14

1.102 (Schedule) (March 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association comprising the following titles have been drawn up b ...

Release Date: 2019-03-25

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1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

Release Date: 2019-03-25

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update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

Release Date: 2019-03-25

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MPS_D_PartI

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Release Date: 2019-01-10

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MPS_D_PartI

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MPS_D_PartI

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Release Date: 2018-10-23

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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

Release Date: 2008-09-29

File Type: pdf | Size: 116 KB

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

Release Date: 2005-06-30

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hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

Release Date: 2004-11-16

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hksa545

Release Date: 2004-11-16

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030312b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...

Release Date: 2003-03-14

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B_WK2_Guidance Notes (Dec10)_1

B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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B_WK2_Guidance Notes (Dec10)_2

B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

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B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

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m-a-mar

SCHEDULE[Rule 4(e)]Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Applicants / Corporate Practices Qualified for Registration Under Section 2 ...

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M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

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Update 278

Update No. 278 (Issued 26 September 2022) 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. ...

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1102sch_oct 2022

Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...

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1102schOct22

1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...

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hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

Release Date: 2019-03-25

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hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

Release Date: 2019-03-25

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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 ...

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MPS_Module_D_Part_I_Jun2017

1 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 s ...

Release Date: 2017-04-21

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Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

Release Date: 2015-11-12

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WS 2 Student Notes - Mod B

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Release Date: 2012-12-11

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Module B Workshop 2

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

Release Date: 2011-12-07

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Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

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ed_oem

Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...

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MPS_Module_D_Part_I_Jun2017

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Exam Technique Seminar_Module D

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QP Syllabus

[鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of t ...

Release Date: 2018-09-19

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QP Syllabus

Release Date: 2018-09-19

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Enhanced QP Syllabus _new_ 20161_1

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Enhanced QP Syllabus _new_ 20161

Release Date: 2016-02-05

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Enhanced QP Syllabus (new) 20161

Enhanced QP Syllabus (new) 20161 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Compe ...

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Enhanced QP Syllabus (new) 20161_1

Enhanced QP Syllabus (new) 20161_1 [鍵入文字] 頁1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Com ...

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Mobile Medical til 31 Mar 2025 CHN

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...

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ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

Release Date: 2002-12-05

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annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

Release Date: 2019-03-25

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3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

Release Date: 2019-03-25

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update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

Release Date: 2019-03-25

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MPS_C_PartI

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MPS_C_PartI

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ETS_Module A_final

Disclaimer 1 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 pur ...

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ETS_Module A_final

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MPS_C_PartI

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ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

Release Date: 2017-09-06

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DC order_1121H_9June2017_edited

. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...

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Exam Technique Seminar_Module B

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20150430_MPSII_C

HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...

Release Date: 2015-05-04

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CPAA

CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...

Release Date: 2014-09-18

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2_12_2013_ModuleA_Essay

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Release Date: 2013-12-11

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fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

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11 April 2012 By email to : response@hkex.com.hk Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre, 1 Harbour View Street, Centr ...

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A4

26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

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June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

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(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...

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techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

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PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) PART III -Detailed Discussion Does one have the professional compete ...

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BoR Information Leaflet (Eng) (Feb 2016)

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Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

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23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

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HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

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IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...

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Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

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SchoolNameAberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Li Pui Kit 李沛傑Baptist Lui Ming Choi Secondary School 浸信會呂明才中學Lam Long Yee 林朗而Baptist Lui Ming Choi Secondary School 浸信會呂明才中學Lau Yin Cheung M ...

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1 14 June 2005 By fax (2877 1082) and by post Our Ref.: C/TXG, M35392 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai ...

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1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

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Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

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July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

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October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

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July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

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Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

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i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

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HKBN Handbill 20241130 ENG

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1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

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submission_BackdoorLisiting_180831

By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...

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FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

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