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1448_PD_Investment Series_OCT2019_v2_190906103727

14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...

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1556_SoftSkill_191004

1556_SoftSkill_191004 Dr. Harry Wong, FCPA, Founder, WYH International Consultancy Dr. Mark Lee Research Director, Asia Pacific Institute for Strategy Mr. Teddy Liu General Manager, Corporate & Ta ...

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1556_SoftSkill_191004

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1448_PD_Investment Series_191014

1448_PD_Investment Series_191014 14 48 _1 91 01 4 Case studies workshops Investment Series (October to November 2019) Investment is of critical importance to an investor, be it an individual or instit ...

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1556_SoftSkill_191004

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1556_SoftSkill_191004

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TFEC_IR(A)_No7_Bill_2017_FSTB_Response

TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

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List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

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hksa30016

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

Release Date: 2019-03-25

File Type: pdf | Size: 372 KB

positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

Release Date: 2017-01-09

File Type: pdf | Size: 6 MB

Annual Report 2024

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Release Date: 2024-11-19

File Type: pdf | Size: 6 MB

pn810_2rev

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. All other changes are effective upon issue ...

Release Date: 2019-03-25

File Type: pdf | Size: 422 KB

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

Release Date: 2004-05-28

File Type: pdf | Size: 334 KB

pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 701 KB

pn730rev

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

Release Date: 2019-03-25

File Type: pdf | Size: 259 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ETS-FE

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 ...

Release Date: 2019-01-10

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ETS-FE

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Release Date: 2019-01-10

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ETS-FE

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Release Date: 2018-10-10

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

Release Date: 2018-06-28

File Type: pdf | Size: 2 MB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

Release Date: 2015-06-18

File Type: pdf | Size: 181 KB

Sharing Forum_FE_0326

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Release Date: 2015-04-13

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INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

Release Date: 2015-02-26

File Type: pdf | Size: 153 KB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

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20121011_module_a_part1

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Release Date: 2012-10-10

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pr-20120822-en

1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...

Release Date: 2012-08-22

File Type: pdf | Size: 111 KB

i2ccoe_conflict

22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

Release Date: 2011-12-22

File Type: pdf | Size: 555 KB

pr-20110518-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 3 June 2011) — A Disciplinary Comm ...

Release Date: 2011-06-03

File Type: pdf | Size: 109 KB

case-comp-omega-asia-bank

Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...

Release Date: 2010-08-20

File Type: pdf | Size: 406 KB

3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

Release Date: 2007-08-27

File Type: pdf | Size: 215 KB

JudgesReport2006

2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...

Release Date: 2006-11-27

File Type: pdf | Size: 868 KB

JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

Release Date: 2005-11-25

File Type: pdf | Size: 1 MB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

Release Date: 2005-10-03

File Type: pdf | Size: 568 KB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 180 KB

020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

Release Date: 2002-10-11

File Type: pdf | Size: 322 KB

MPS_Module A_part_1_(Delete P1-2)compressed

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MPS_Module+A_part_1_(Delete+P

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1448_PD_Investment Series_OCT2019_v2_190906103727

1556_SoftSkill_191004

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TFEC_IR(A)_No7_Bill_2017_FSTB_Response

List of individuals, groups, undertakings and entities (Chi)

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sa30022

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Annual Report 2024

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update053

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update062

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ETS-FE

Best written report 2017

ed_ias19

Sharing Forum_FE_0326

INSOL International Member Association End of Year Report 2014

20121126_ModuleB_Essay

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pr-20120822-en

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case-comp-omega-asia-bank

3_Student_training_records

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