Search Results

David Choy

Release Date: 2018-09-12

David Choy_old

Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 Tech is changing the way we do business, and the way we look at business from top management perspective Business ...

Release Date: 2018-09-12

File Type: pdf | Size: 18 KB

Issue_12_Appx2

Forensic Update Issue no.12 – Appendix II 1 Update on Anti-corruption and Fraud Regulation When it comes to accountants' role in preventing fraud and corruption, it all comes back to internal cont ...

Release Date: 2018-06-05

362

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...

Release Date: 2017-02-28

File Type: pdf | Size: 85 KB

Module B 5th LP Revision

Corporate Financing 536 3.3 Modigliani-Miller with tax Topic highlights The tax relief on interest payments (the tax shield) lowers the cost of debt and hence the weighted average cost of capital. As ...

Release Date: 2016-12-28

File Type: pdf | Size: 124 KB

Workshop Topics Module D Workshop 2 _Dec 2014_

Workshop Topics Module D (December 2014) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

Release Date: 2014-12-01

File Type: pdf | Size: 43 KB

aasc345

1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...

Release Date: 2014-09-24

File Type: pdf | Size: 44 KB

Workshop Topics Module D Workshop 2_1

Workshop Topics Module D (June 2014) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to become ...

Release Date: 2014-06-03

File Type: pdf | Size: 134 KB

337

1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 October 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

Release Date: 2013-11-19

File Type: pdf | Size: 64 KB

Workshop Topics Module D Workshop 1

Workshop Topics Module D (December 2013) Workshop 1 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

Release Date: 2013-11-12

File Type: pdf | Size: 152 KB

oct

1 Minutes of the 203rd meeting of the Financial Reporting Standards Committee held on Thursday, 4 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

Release Date: 2012-12-18

i2c _val

26 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC DISCUSSION PAPER VALUATION IN THE EXTRACTIVE INDUSTRIES Responses to be received ...

Release Date: 2012-07-25

File Type: pdf | Size: 42 KB

pr_edifrs8

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Release Date: 2012-07-20

File Type: pdf | Size: 124 KB

aasc-324

1 Minutes of the 324th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

Release Date: 2012-05-22

File Type: pdf | Size: 180 KB

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Thinking Title: Switch : how to chang ...

Release Date: 2012-03-12

File Type: pdf | Size: 174 KB

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

Release Date: 2011-11-29

File Type: pdf | Size: 83 KB

article-lfl

Litigation Funding for Liquidators: Coming of Age in Hong Kong by Stephen Briscoe Over the years, liquidators in Hong Kong have frequently been faced with situations where they have established claims ...

Release Date: 2010-06-30

File Type: pdf | Size: 52 KB

icaew-faq-old-mar

FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I apply for the ICAEW membership? A. The formal membership and cooperation agreement (“MCA”) between the HKICP ...

Release Date: 2010-02-17

IR_ICAEW_faq

P:\MEM\ICAEW\FAQs\HKICPA_ICAEW-FAQ 20080507.doc 1 FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I apply for the ICAEW membership? A. The formal membership a ...

Release Date: 2008-05-08

File Type: pdf | Size: 21 KB

BarryWong

Feature interview By Rhys Brabiner Practical Experience: Views from the Ground Authorized Supervisor: Barry Wong, Sun Hung Kai Properties Limited The current business environment continues to grow mor ...

Release Date: 2007-12-27

File Type: pdf | Size: 243 KB

HLB

Feature interview By Zoë Byron Practical Experience: Views from the Ground Authorized Employer: Hodgson Impey Cheng Mr. Raymond Cheng is a partner of Hodgson Impey Cheng, a firm with a history ...

Release Date: 2007-10-23

File Type: pdf | Size: 363 KB

AE_VisionCPA

Feature Interview By Caroline Biebuyck Practical experience: views from the ground Authorized employer: Vision CPA Limited Most of Hong Kong’s accounting practices are small or medium-sized firms. The ...

Release Date: 2006-12-11

File Type: pdf | Size: 632 KB

Submission-UITF

1 Our Ref.: C/FRSC By e-mail uitf@frc-asb.org.uk and by post 22 June 2006 Mr. Hans Nailor UITF Technical Director Accounting Standards Board 5th Floor, Aldwych House 71-91 Aldwych London WC 2B 4 HN De ...

Release Date: 2006-06-27

File Type: pdf | Size: 52 KB

AE-EYI

Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Ernst & Young: Authorised Employer One of the Big Four accounting firms, Ernst & Young has long had in place ...

Release Date: 2006-05-03

File Type: pdf | Size: 94 KB

company_bill_030504

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27168 3 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...

Release Date: 2004-05-05

File Type: pdf | Size: 82 KB

Workshop Topics Module D Workshop 2 (Jun 2015)

Workshop Topics Module D Workshop 2 (Jun 2015) Workshop Topics Module D (June 2015) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative developm ...

File Type: pdf | Size: 149 KB

Submission_on_DTA_250805(App3)

Submission_on_DTA_250805(App3) APPENDIX 3 Article 11 of the Mainland China -Macau DTA “Article 11 Interests 1. The interest arising in a party and paid to a resident of the other party may be taxed in ...

File Type: pdf | Size: 80 KB

Workshop Topics Module D Workshop 1 (June 2014)

Workshop Topics Module D Workshop 1 (June 2014) Workshop Topics Module D (June 2014) Workshop 1 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative develop ...

File Type: pdf | Size: 85 KB

Fit&Proper

Fit&Proper Form CR (Revised in Sept 2005) Page 3 Appendix Hong Kong Institute of Certified Public Accountants (“HKICPA”) Membership: Fit and Proper Here are some criteria to consider before confir ...

File Type: pdf | Size: 73 KB

240ec

1 Minutes of the 240th meeting of the Ethics Committee held on Friday, 11 October 2018 at 9:30 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

File Type: pdf | Size: 61 KB

Workshop Assessment Rubrics

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File Type: pdf | Size: 176 KB

PR_20220408_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 8 April 2022) The Hong Kong Institute of Certified Public Accountants ha ...

File Type: pdf | Size: 393 KB

PR_20211005_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 5 October 2021) The Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 393 KB

Employment Application Form

June 2023 HR-R0001/08(202306) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS EMPLOYMENT APPLICATION FORM Position Applied for ______________________________Expected Salary: ______________________ ...

File Type: pdf | Size: 221 KB

Report of NSS Meeting Sep 2011

REPORT OF THE MEETING OF NATIONAL STANDARD‐SETTERS (NSS) 12‐13 SEPTEMBER 2011 The NSS group met in Vienna on 12‐13 September 2011 and considered the agenda items set out below. Background The NSS is a ...

Release Date: 2011-11-16

File Type: pdf | Size: 301 KB

Ren_FB Corp Offers 2023 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, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 346 KB

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Release Date: 2023-02-23

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Release Date: 2020-12-24

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Release Date: 2020-12-24

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Release Date: 2020-12-24

Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

Release Date: 2013-04-17

File Type: pdf | Size: 304 KB

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

Release Date: 2012-09-14

File Type: pdf | Size: 301 KB

Circular_GK121027_2

Release Date: 2012-08-15

File Type: pdf | Size: 302 KB

Circular_GK120512

Go – Karting in Shenzhen Following the over-whelming response to our first go-karting event in October 2011, the Institute is organising another go-kart weekend at Xtreme Speedway in Shenzhen. This wi ...

Release Date: 2012-02-08

File Type: pdf | Size: 299 KB

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

Release Date: 2011-09-14

File Type: pdf | Size: 249 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

Release Date: 2008-12-03

File Type: pdf | Size: 96 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

Release Date: 2008-12-03

File Type: pdf | Size: 96 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

Release Date: 2008-12-03

File Type: pdf | Size: 96 KB

flyer080117-18

廣州考察團暨稅法研討會Study Mission to Guangzhou cum Tax Seminar (2008 年1 月17 – 18 日) 隨著CEPA 的實施，粵港兩地經貿合作不斷加強，專業服務業在內地的發展面臨新的機遇。為此，香港會計師公會內地業務關注組聯同香港貿易發展局(“貿發局”) 將於2008 年1 月17 – 18 日組織會員到廣州市進行考察交流，並拜訪廣東省的稅務、工商行政 ...

Release Date: 2007-12-20

File Type: pdf | Size: 468 KB

Mem-060524_Issue9

「內地勞動法((一))」研討會Semiinar on “Maiinlland Labour Law (II)” 作為香港的僱主或管理人員，在內地設廠或進行商業活動時，您曾否遇到各式各樣的勞資問題，甚至勞資糾紛？由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會，特別邀請廣東省勞動和社會保障廳方潮貴廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策，並以個案實 ...

Release Date: 2006-05-24

File Type: pdf | Size: 922 KB

ed_qms

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of ...

dttcy

Thinking Allowed Cryptocurrency: Financial reporting implicationsCryptocurrencies have attracted the attention of many. From individuals who are interested in Blockchain and related processing activit ...

File Type: pdf | Size: 4 MB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

Release Date: 2013-12-11

File Type: pdf | Size: 160 KB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

Release Date: 2010-04-06

File Type: pdf | Size: 461 KB

p22

Preface to the Hong Kong Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIs ...

ED-ed10-BC

BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...

ED10_BASIS_Dec08

acc_ED10_BASIS_Dec08

ED10_BASIS_Dec08

File Type: pdf | Size: 442 KB

budget_proposals2002

P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...

Release Date: 2003-12-02

bs2002

.653 /653 , 0225827 842 -71365 DEJ HIGHGJFJ BGI KDA ;;:; ?L@CAK42 HKSA PROPOSALS FOR THE 2002/03 BUDGET CONTENTS 1.OVERVIEW 2 1.1 INTRODUCTION 2 1.2 ECONOMIC OUTLOOK 3 1.3 FISCAL POSITION 4 1.4 CONTRO ...

Release Date: 2001-12-18

File Type: pdf | Size: 718 KB

bs2002

Release Date: 2001-12-18

File Type: pdf | Size: 718 KB

ed_role

International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...

File Type: pdf | Size: 407 KB

ed_role

File Type: pdf | Size: 407 KB

CKASS

1 IFRS 17 IFRS 17 Insurance Contracts Insurance Contracts Insurance ContractsFocus of today's presentation Focus of today's presentation Focus of today's presentation Focus of today's ...

File Type: pdf | Size: 414 KB

315n97adm

Amendments to HKFRS 9 and HKFRS 7 Issued August 2024 Effective for annual reporting periods beginning on or after 1 January 2026 Amendments to the Classification and Measurement of Financial Instrumen ...

File Type: pdf | Size: 576 KB

IIRC_Consultation

1 Consultation questions The IIRC welcomes comments on all aspects of the Draft International Framework (Draft Framework) from all stakeholders, whether to express agreement or to recommend changes. T ...

Release Date: 2013-07-15

File Type: pdf | Size: 293 KB

dp_investment

INTERNATIONAL VALUATION STANDARDS COUNCIL Investment Property Discussion Paper Comments on this Discussion Paper are invited before 1 March 2013. All replies may be put on public record unless confide ...

Release Date: 2012-11-30

File Type: pdf | Size: 136 KB

order-leung-chi-keung-luk-ka-cheung

1 Proceedings No: D-09-0410O 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 under secti ...

Release Date: 2012-10-03

File Type: pdf | Size: 37 KB

QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

Release Date: 2010-12-30

File Type: pdf | Size: 692 KB

find-wings

The big issue: xx Corporate Financier october 2010 12 www.icaew.com/corpfinfac 13 aim Image: masterfile Finding its wings AIM has emerged from the credit crisis with a smaller but arguably stronger gr ...

Release Date: 2010-10-15

File Type: pdf | Size: 266 KB

ed-servere-hyperinflation

September 2010 Exposure Draft ED/2010/12 Comments to be received by 30 November 2010 Severe Hyperinflation Proposed amendment to IFRS 1Exposure Draft Severe Hyperinflation (proposed amendment to IFRS ...

Release Date: 2010-09-30

File Type: pdf | Size: 126 KB

audit-comm

Audit Committees in the Public Sector By Tom O’Higgins, FCA Having served as Chairman of a number of audit committees in the public sector, Tom O’Higgins is uniquely placed to give his perspective on ...

Release Date: 2010-04-12

File Type: pdf | Size: 222 KB

FSTB_Appendix

Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...

Release Date: 2008-10-28

File Type: pdf | Size: 51 KB

FSTB_Appendix_281008

Release Date: 2008-10-28

File Type: pdf | Size: 51 KB

IFAC_ED_070228

By email (Edcomments@ifac.org) and by post 28 February 2007 Our Ref.: C/CGC, M49044 Technical Manager Professional Accountants in Business Committee International Federation of Accountants 545 Fifth A ...

Release Date: 2007-03-05

File Type: pdf | Size: 163 KB

ed-pn1002

ED/PN 1002 (June 2003) 1 PRACTICE NOTE 1002 IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audit ...

Release Date: 2003-06-06

File Type: pdf | Size: 40 KB

ed-pn1002

Release Date: 2003-06-06

File Type: pdf | Size: 40 KB

Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

File Type: pdf | Size: 202 KB

Module D (May 10)_Answer

Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...

File Type: pdf | Size: 85 KB

Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

File Type: pdf | Size: 186 KB

Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

File Type: pdf | Size: 187 KB

paper30507

1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...

File Type: pdf | Size: 486 KB

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

Release Date: 2019-03-25

01_29

29hkapg1000

01_29

Module C (Jun 12) Student Notes_Workshop 1

Module C (Jun 12) Student Notes_Workshop 1 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Workshop 1 1. Introduction Presentation Group discussion 2. Corporate gov ...

File Type: pdf | Size: 592 KB

Paper 04

Hong Kong Insurance Implementation Support Group (HKIISG) TRG Feb 2018 meeting highlights 20 March 2018Hong Kong Insurance Implementation Support Group (HKIISG) Hong Kong Insurance Implementation Supp ...

Release Date: 2018-03-14

prefaceamended

Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...

Release Date: 2019-03-25

01_01

01prefaceamended

01_1old

01_01

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

A_WK1_Guidance Notes (Dec10)

A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 386 KB

hksa265cfd

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...

Release Date: 2019-03-25

hksa265cfd

File Type: pdf | Size: 386 KB

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

File Type: pdf | Size: 777 KB

BCGA 2020 - The Awards 20th anniversary

List of winners and an online awards presentation 20th anniversary video series Result announcement media briefing on 2 December 2020 Press release List of winners and an online awards presentation: A ...

Release Date: 2021-06-25

Paper04

Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...

Release Date: 2018-08-30

File Type: pdf | Size: 72 KB

p02

Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...

Release Date: 2018-07-23

43rd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...

Release Date: 2016-01-28

File Type: pdf | Size: 212 KB

ed_1509

Exposure Draft ED/2015/9 November 2015 Comments to be received by 18 March 2016 Transfers of Investment Property Proposed amendment to IAS 40Transfers of Investment Property (Proposed amendment to IAS ...

Release Date: 2015-11-18

File Type: pdf | Size: 124 KB

42nd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

Release Date: 2015-02-12

File Type: pdf | Size: 210 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

Release Date: 2014-07-23

File Type: pdf | Size: 36 KB

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

Release Date: 2013-08-02

File Type: pdf | Size: 52 KB

hans-transcript

Are we there yet? Charting the world’s progress towards global accounting standards Hans Hoogervorst, Hong Kong, 5 June 2013 1 The term ‘globalisation’ was introduced into the business lexicon by Harv ...

Release Date: 2013-06-14

File Type: pdf | Size: 275 KB

tfec-tiea

29 May 2013 By email (bc_07_12@legco.gov.hk) and by hand Your Ref.: CB1/BC/07/12 Our Ref.: C/TXP54, M89265 Hon Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2013 Legislati ...

Release Date: 2013-05-31

File Type: pdf | Size: 202 KB

1128-1

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

Release Date: 2011-08-12

File Type: pdf | Size: 235 KB

1224-1

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

Release Date: 2011-08-08

File Type: pdf | Size: 234 KB

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 ...

Release Date: 2011-07-28

File Type: pdf | Size: 261 KB

ird-budget

23 May 2011 By fax (2121 0420) and by hand Your Ref.: CBI/BC/4/10 Our Ref.: C/TXG, M77351 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislativ ...

Release Date: 2011-05-25

File Type: pdf | Size: 103 KB

heng-kwoo-seng-order

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 INSTITUT ...

Release Date: 2010-11-30

File Type: pdf | Size: 309 KB

030310

1 3 March 2010 By email (hklrc@hkreform.gov.hk) and by post Our Ref.: C/PLRWG, M69012 The Secretary The Class Actions Sub-committee The Law Reform Commission 20th Floor Harcourt House 39 Gloucester Ro ...

Release Date: 2010-03-04

File Type: pdf | Size: 138 KB

ED-ReqInfo

IASB International Accounting Standards Board Request for Information Responses to be received by 1 September 2009 June 2009 REQUEST FOR INFORMATION This paper has been prepared by the technical staff ...

Release Date: 2009-06-25

File Type: pdf | Size: 45 KB

IR_ICAEW_background

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...

Release Date: 2009-04-27

File Type: pdf | Size: 376 KB

law

1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...

Release Date: 2008-08-18

File Type: pdf | Size: 211 KB

law

Release Date: 2008-08-18

File Type: pdf | Size: 211 KB

AnnexC_200804

COMPETENCY REQUIREMENTS QUESTIONNAIRE ____________________________________________________ (Name of the tertiary institution) ____________________________________________________ (Name of degree progr ...

Release Date: 2008-04-24

File Type: pdf | Size: 88 KB

IFAC_ED_290_291

1 By e-mail and by fax (0062 1 212 286 9570) 2 May 2007 Our Ref.: C/AASC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fi ...

Release Date: 2007-05-03

051024

1 24 October 2005 By fax (2537 1851) and by post Our Ref.: C/TXG, M37517 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislative C ...

Release Date: 2005-10-25

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submission_04

Our Ref.: C/FASC 12 January 2005 The Hon. Audrey Eu, SC, JP Chairwoman Bills Committee on Companies (Amendment) Bill 2004 The Legislative Council Legislative Council Building 8 Jackson Road Central Ho ...

Release Date: 2005-01-12

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double_tax_agreement_030304

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/TXM, M25975 3 March 2004 Permanent Secretary for Financial Services and the Treasury (Financial Services) Financial Services Branch, Financial Services a ...

Release Date: 2004-03-10

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001201

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/TXG, M8020 1 December 2000 The Hon. Eric Li, Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2000, 3rd Floor, Citibank Tower, 3 Garden Road, ...

Release Date: 2003-09-09

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030502

-1 -Our Ref.: C/ITC, M11186 3 May 2002 Mr. Alan Siu, Deputy Secretary for Information Technology and Broadcasting Information Technology and Broadcasting Bureau, 1/F-2/F, Murray Building, Garden Road, ...

Release Date: 2003-03-03

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030502

Release Date: 2003-03-03

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reviewofordinance

Release Date: 2002-05-06

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reviewofordinance

Release Date: 2002-05-06

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Module A (Jun 14)_Answer

Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...

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1412Paper 3 Annex 3

The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more informatio ...

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ed_coepartg20

July 2020 Exposure Draft Response due date 28 August 2020 Code of Ethics for Professional Accountants ED of Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terr ...

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AGM-48th_201210

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637th_220822

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654th_19 January 2024

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The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

Release Date: 2023-12-18

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D-09-0423H

Proceedings No.: IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institute of COMP ...

Release Date: 2013-02-08

order-reasons-0209

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...

Release Date: 2013-02-08

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ed_assetchange

Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...

Release Date: 2012-11-22

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order-reasons-ccchan

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...

Release Date: 2012-02-23

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order-reasons-ccchan_1

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...

Release Date: 2012-02-23

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iaasb-staff-ap-aec

International Auditing and Assurance Standards BoardIAASBNOVEMBER 2009The IAASB is an independent standard-setting board of the International Federation of Accountants.This alert is issued by staff of ...

Release Date: 2009-11-05

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I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

Release Date: 2006-05-12

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ED-IASed23

Release Date: 2006-05-12

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sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

Release Date: 2004-10-28

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Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

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Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

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649th_21 September 2023

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ed-supplementary

January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...

Release Date: 2011-01-31

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ed-ias39mh

Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...

Release Date: 2003-08-20

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Consultation Paper

Consultation Paper on Proposed Framework for the One Member One Vote Election of the President and Vice-Presidents March 2021Consultation Paper on Proposed Framework for the One Member One Vote Electi ...

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ed_psmpe

23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...

Release Date: 2018-05-23

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audit_implications

By e-mail 23 June 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...

Release Date: 2011-06-27

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ed-ivsc-info-pii

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Proposed Technical Information Paper 2 Depreciated Replacement Cost Comments to be received by 31 May 2011 February 20111 • Exposure Draft Tech ...

Release Date: 2011-02-15

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i2c-ivsc

8 June 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS Responses to be rece ...

Release Date: 2010-06-07

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prc_ar_2007

Activities Report 2007 Practice Review CommitteeIntroduction 1 Role of the Practice Review 2 Committee 2006/07 Activities of the 3 Practice Review activities The Future 9 Annex 1 – Terms of Reference ...

Release Date: 2008-04-23

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liability_reform

Hong Kong Institute of CPAs ility Reform in Hong Kong 1 A Case for Professional Liab “A Case for Professional Liability Reform in Hong Kong” Three Important Proposals from the Hong Kong Institute of C ...

Release Date: 2005-03-21

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JudgesReport2003

i qegfot nfmlnp v{z}y xy*,{* w*y}{* __a cfop dlnmlnbpf glrfnkbkdf ehodjloqnf bsbneo51/0736429.8Award Winners Significant Improvement Award Hang Seng Index Category COSCO Pacific Limited Hang Seng Inde ...

Release Date: 2003-11-14