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MPS_Module C_Part 2_Upload

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: 2016-05-03

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Module A_Part 2

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Release Date: 2015-11-03

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20151008_FE_upload

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Release Date: 2015-10-20

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pr-0703-ea-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...

Release Date: 2015-07-03

File Type: pdf | Size: 161 KB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

Release Date: 2015-05-13

File Type: pdf | Size: 1 MB

sat-meeting-notes-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2014-05-02

File Type: pdf | Size: 275 KB

ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

Release Date: 2014-03-25

File Type: pdf | Size: 195 KB

Module B Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2013-08-09

File Type: pdf | Size: 421 KB

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

Release Date: 2013-08-02

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20121016_ModuleD_PartI

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Release Date: 2012-10-15

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aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

Release Date: 2012-03-21

File Type: pdf | Size: 433 KB

ED-BasisConclusion

Basis for Conclusions Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Basis for Conclusions on Exposure Draft FINA ...

Release Date: 2009-07-14

File Type: pdf | Size: 211 KB

tb09

TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...

Release Date: 2009-04-30

File Type: pdf | Size: 122 KB

ComparisonTable2007

Comparison of HKFRS and IFRS 2007 (Based on statements that were effective for financial years ended 31 December 2007) Comparison of HKFRS to application of IFRS 1 (in financial statements as at 31/12 ...

Release Date: 2008-07-04

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ComparisonTable2007

Release Date: 2008-07-04

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JudgesReport2007

Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...

Release Date: 2007-11-23

File Type: pdf | Size: 803 KB

ssap25

SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...

Release Date: 2004-05-28

File Type: pdf | Size: 185 KB

glossary

General Purpose Financial Reporting in Hong Kong Updated 22-May-2003 Glossary of terms defined in Hong Kong SSAPs Page 1 of 34 Glossary of Terms Defined in Hong Kong SSAPs This is extracted from the ...

Release Date: 2003-05-23

File Type: pdf | Size: 93 KB

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

File Type: pdf | Size: 140 KB

08Report of the Council

Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...

Release Date: 2002-11-15

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Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC)

Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC) HKICPA Qualification ProgrammeCompetence BlueprintAppendix 2 Competence BlueprintTable of ContentsPageAbbreviation34FAR9AA13TAX1 ...

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ed_wkplan2023

PROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARDPROPOSED STRATEGY FOR 2020–2023 AND WORK PLAN FOR 2020–2021 The International Auditing a ...

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MPS_C_PartII

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20150512_ETSI_C

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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 ...

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MPS_Module C_Part 2_Upload

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ETS_Module D_final

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update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

File Type: pdf | Size: 508 KB

asianforum

IFRS 17 Insurance Contracts Insurance Contracts Insurance Contracts : Perspective from Hong Kong's accounting standard Perspective from Hong Kong's accounting standard Perspective from Hong Ko ...

File Type: pdf | Size: 335 KB

HKICPA_Case-Comp 2021_Proposal Writing_Student version

Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...

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ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

File Type: pdf | Size: 216 KB

13mkr

Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...

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pit_240r

Page 1 of 28 Public Interest Issues Table—Mapping of Key Changes Proposed in ED-240 to the Actions and Objectives in the Project Proposal that Support the Public Interest 1. This Public Interest Issue ...

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pn810_1

Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...

Release Date: 2019-03-25

File Type: pdf | Size: 315 KB

hksa710cfd

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014* Effective for audit ...

Release Date: 2019-03-25

File Type: pdf | Size: 274 KB

hkas26

Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...

Release Date: 2019-03-25

File Type: pdf | Size: 398 KB

ab5

AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...

Release Date: 2019-03-25

File Type: pdf | Size: 317 KB

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

Release Date: 2019-03-25

File Type: pdf | Size: 777 KB

update196

i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 961 KB

update154

Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...

Release Date: 2019-03-25

File Type: pdf | Size: 653 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 376 KB

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

Release Date: 2018-04-18

File Type: pdf | Size: 1 MB

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

Release Date: 2017-11-23

File Type: pdf | Size: 564 KB

Exam Technique Seminar_Module D_for student

Release Date: 2016-11-16

File Type: pdf | Size: 1 MB

pr-yau-0729-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 July 2014) — A Disci ...

Release Date: 2014-07-29

File Type: pdf | Size: 108 KB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

Release Date: 2013-05-31

File Type: pdf | Size: 926 KB

pr20120514-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs appoints new chief executive and registrar (HONG KONG, 14 May 2012) — The Hong Kong Institute of Certified Public Accountan ...

Release Date: 2012-05-14

File Type: pdf | Size: 107 KB

pr-20120223-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against two certified public accountants (practising) (HONG KONG, 23 February 2012) — A Disciplin ...

Release Date: 2012-02-23

File Type: pdf | Size: 114 KB

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MPS_Module C_Part 2_Upload

Module A_Part 2

20151008_FE_upload

pr-0703-ea-en

20150512_ETSI_C

sat-meeting-notes-en

ed_ias1

Module B Preseen

tls070913

20121016_ModuleD_PartI

aossg

ED-BasisConclusion

tb09

ComparisonTable2007

ComparisonTable2007

JudgesReport2007

ssap25

glossary

030312b

08Report of the Council

Appendix 2 -Competency Model Blue Print with PE_16 March 2016(with TOC)

ed_wkplan2023

MPS_C_PartII

20150512_ETSI_C

MPS_C_PartII

MPS_Module C_Part 2_Upload

ETS_Module D_final

update230

asianforum

HKICPA_Case-Comp 2021_Proposal Writing_Student version

ig_FICE

13mkr

pit_240r

pn810_1

hksa710cfd

hkas26

ab5

update205

update196

update157

update154

update085

update059

ed_wp

JudgesReport_2017_final

Exam Technique Seminar_Module D_for student

pr-yau-0729-en

20130514_module_b_case

pr20120514-en

pr-20120223-en