ED-IAS19pr
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 Fo ...
310ncoe06
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
ed_isqm1
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 ...
2021 Level 2 Case QuestionsChiFinal20211103
香港會計師公會會計及商業管理個案比賽2021-22(第二級別)卓悅控股有限公司(卓悅)及其附屬公司(下稱「集團」)是香港領先美妝及生活消費品零售集團,於2003年在香港聯合交易所有限公司主板上市(上市編碼:653)。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好,於全球搜羅產品,滿足消費者的需求。目前集團提供超過4萬種商品,並獨家代理逾100個品牌,包括Suisse Rebo ...
preface
Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...
J2395-Final_report
Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...
FASB_preliminary_views0508
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND_190328
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
MPS_C_PartII
You don't have access right to view the details. Please login.
MPS_C_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_C_PartII
You don't have access right to view the details. Please login.
MPS_C_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 ...
update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...
Influence 2
1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...
reclasify-q-N-a
Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial Instru ...
reclasify_q&a
mp;a Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial I ...
update242
i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...
hkfrs16
HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...
picig14226ppt
MTR Corporation 28/02/2014 Page 1 Stephen Chik Head of Project Engineering 26 February 2014 Presentation to The HK Institute of Certified Public Accountants New Railways to Sustain Hong Kong’s Momentu ...
update081
i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...
hksa580cfd
Written Representations Hong Kong Standard on Auditing 580 HKSA 580 Issued July 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on or after 15 De ...
ed_bcdgi
Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...
list
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
Circular1412_TKan
The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...
Circular1310_tommykan (rv)
Circular1310_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, PGA for beginner, intermediate and advanced levels. Mr. Kan, former golf professional o ...
Circular1404_tommykan (rv)_1
Circular1404_tommykan (rv)_1 The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professio ...
Circular1404_tommykan (rv)
Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch149
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
20141016_MPS_D_S1
Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
ED_I2C_ISA_210_710
January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 210 (Redraft ...
update231
1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...
14
HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 20 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器,設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕選擇 ...
14.03 DehumidifierPromotion_HKICPA
HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 2014 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器,設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕 ...
HKAB_30-Oct-02
30th October 2002 Deputy Director, Accounting Hong Kong Society of Accountants Dear Sirs Consultation Paper on a Proposed Framework for Differential Reporting We refer to the Consultation Paper on Pro ...
ED-Proposed-Improvement
October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...
sub-tfec-aeoi
By Email (AEOI Consultation) & By Hand 3 July 2015 Our Ref.: C/TXG, M101026 AEOI Consultation Revenue Division Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government ...
Copyright_2006
1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...
HKAS40cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...
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 ...
SAT_2017_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2017 年5 月16 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長遠 ...
SAT_2017_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2017 年5 月16 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长远 ...