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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

File Type: pdf | Size: 599 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

Release Date: 2004-05-28

File Type: pdf | Size: 308 KB

pn871

PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...

Release Date: 2019-03-25

File Type: pdf | Size: 218 KB

MPS_B_PartII

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: 2018-04-18

File Type: pdf | Size: 3 MB

MPS_B_PartII

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Release Date: 2018-04-18

File Type: pdf | Size: 3 MB

meeting-sat-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2015-01-20

File Type: pdf | Size: 255 KB

IFAC_IESBA

24 July 2007 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 DRAFTS ON ...

Release Date: 2007-07-25

File Type: pdf | Size: 520 KB

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

Release Date: 2003-01-23

File Type: pdf | Size: 393 KB

ed-pn871

Release Date: 2003-01-23

File Type: pdf | Size: 393 KB

CAB_240300

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...

Release Date: 2000-08-29

File Type: pdf | Size: 47 KB

CAB_240300

Release Date: 2000-08-29

File Type: pdf | Size: 47 KB

HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

File Type: pdf | Size: 8 MB

co23

STANDARD SETTING Financial reporting considerations for closing out 2023 FEBRUARY 20241 CONTENTS Introduction 2 I. Topical issues 3 1. The lingering impact of economic challenges and uncertainties on ...

File Type: pdf | Size: 1 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 456 KB

meeting-sat-tc

國家稅務總局與香港會計師公會稅務交流會議摘記2014 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，不得對外發放前言香港會計師公會（“公會”）於2014 年7 月25 日與國家稅務總局（“國稅總局”）在北京市海淀區羊坊店西路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。公會的陳錦榮會長對國稅總局抽暇舉行這次交流會表示感激，並相信是次會議能促進公會與國稅總局相互交 ...

Release Date: 2014-09-29

File Type: pdf | Size: 541 KB

meeting-sat-sc

國家稅務總局與香港會計師公會稅務交流會議摘記2014 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，不得對外發放前言香港会计师公会（“公会”）于2014 年7 月25 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。公会的陈锦荣会长对国税总局抽暇举行这次交流会表示感激，并相信是次会议能促进公会与国税总局相互交流的 ...

Release Date: 2014-09-29

File Type: pdf | Size: 510 KB

09

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...

Release Date: 2014-04-23

File Type: pdf | Size: 683 KB

20121106_ModuleA_PartII

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Release Date: 2012-11-06

File Type: pdf | Size: 2 MB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

Release Date: 2004-10-29

File Type: pdf | Size: 616 KB

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 ...

File Type: pdf | Size: 297 KB

Module B 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 5 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

Release Date: 2013-09-02

File Type: pdf | Size: 894 KB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 1 MB

ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

ed_issa5

File Type: pdf | Size: 1 MB

Module D 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 971 KB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

Release Date: 2014-10-17

File Type: pdf | Size: 507 KB

Flashcard_Module A(5th edition)

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File Type: pdf | Size: 1 MB

exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

Release Date: 2019-03-25

File Type: pdf | Size: 5 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

Release Date: 2015-03-16

File Type: pdf | Size: 6 MB

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

File Type: pdf | Size: 3 MB

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 2 MB

hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

Release Date: 2002-11-22

File Type: pdf | Size: 1 MB

iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

File Type: pdf | Size: 1 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Mod_B_Part_II_Jun2017

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Release Date: 2017-04-24

File Type: pdf | Size: 5 MB

Module B Corporate Financing Flashcards Fourth Edition

Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

Release Date: 2013-09-02

File Type: pdf | Size: 1 MB

cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

Release Date: 2009-11-05

File Type: pdf | Size: 2 MB

DP-ManagementComm

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 ...

Release Date: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

Release Date: 2005-10-14

File Type: pdf | Size: 861 KB

Flashcard_Module B(5th edition)

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File Type: pdf | Size: 3 MB

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tb20

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pn871

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MPS_B_PartII

meeting-sat-en

IFAC_IESBA

ed-pn871

ed-pn871

CAB_240300

CAB_240300

HKICPA Annual Report 2022 Chi

Annual Report 2022 Chi

co23

LPMD_6thEdition

1_307

meeting-sat-tc

meeting-sat-sc

09

20121106_ModuleA_PartII

tb14

ed_bcdgi

Module B 6th Edition Flash Card

Module D Taxation Flashcards Fourth Edition

Flashcard_Module D(5th edition)

ed_issa5r

ed_issa5

ed_issa5

Module D 6th Edition Flash Card

reasons-sanctions-0829

Flashcard_Module A(5th edition)

exp_issa5r

exp_issa5

exp_issa5

hkfrs17

update211

Module A Financial Reporting_Part 2

update247

HKFRS 17_2023

hkas36

IAS36-38

iesba_code

HKAS 36_2023

Module D Taxation Part 2

Mod_B_Part_II_Jun2017

Module B Corporate Financing Flashcards Fourth Edition

cpa-annual-report

DP-ManagementComm

IASB_Management_Comm

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