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crms-apr-jul

1136_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA member ...

Release Date: 2016-03-18

File Type: pdf | Size: 155 KB

sub_ed1508

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 February 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingd ...

Release Date: 2016-03-02

07

Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...

Release Date: 2015-11-09

File Type: pdf | Size: 100 KB

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

Release Date: 2015-10-05

File Type: pdf | Size: 27 KB

order-0324

1 Proceedings No.: D-12-0698O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

Release Date: 2015-09-22

File Type: pdf | Size: 23 KB

reason-ng

1 Proceedings No.: D-12-0738F (A) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...

Release Date: 2015-09-15

File Type: pdf | Size: 23 KB

order-0324_1

Release Date: 2015-06-19

File Type: pdf | Size: 23 KB

20150415_SharingForum_MB

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Release Date: 2015-04-23

File Type: pdf | Size: 947 KB

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

Release Date: 2015-03-17

File Type: pdf | Size: 3 MB

tuewk01

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

Release Date: 2014-09-16

File Type: pdf | Size: 523 KB

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

Release Date: 2014-02-27

File Type: pdf | Size: 288 KB

tts0304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

Release Date: 2013-02-18

File Type: pdf | Size: 452 KB

tts0304_1

Release Date: 2013-02-18

File Type: pdf | Size: 452 KB

cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

Release Date: 2012-10-08

File Type: pdf | Size: 241 KB

Cross-straits Conference 2012

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行，由臺灣各會計師團體承辦，並以「會計審計準則、法規環境與國際之接軌」作為主題，討論IFRS 衍生的問題，會計師收費標準，會計師事務所國際化，兩岸四地的會計師事務所業務、技術交流與合作，會計準則與財務資訊機制交流等議 ...

Release Date: 2012-08-03

File Type: pdf | Size: 263 KB

TeachersRecruitmentForm2012

RECRUITMENT OF TUTORS AND WORKSHOP FACILITATORS FOR SQ (TAXATION) PROGRAMME The Hong Kong Institute of Certified Public Accountants invites applications for Tutors and Workshop Facilitators for its up ...

Release Date: 2011-12-16

File Type: pdf | Size: 191 KB

ws-bmss-5-7

Venue KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. Language English Fee HK750 for HKICPA member or student; and IA/HKIAAT’s member or student (for ...

Release Date: 2011-04-11

File Type: pdf | Size: 466 KB

Sub-PI-IFRSs

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

Release Date: 2008-11-26

File Type: pdf | Size: 79 KB

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

Release Date: 2008-06-16

presentation

Release Date: 2008-06-16

File Type: pdf | Size: 61 KB

D16

IFRIC DRAFT INTERPRETATION Scope of IFRS 2 International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Accounting Standards BoardIFRIC Draf ...

Release Date: 2005-05-04

SPEECH to HKICPA-17-11-04_291104

Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...

Release Date: 2004-11-29

File Type: pdf | Size: 109 KB

D10

IFRIC DRAFT INTERPRETATION Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment International Financial Reporting Interpretations Committee IFRIC Comm ...

Release Date: 2004-11-10

File Type: pdf | Size: 75 KB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

Release Date: 2004-06-14

File Type: pdf | Size: 120 KB

IAASB_EDISA600

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 21 April 2004 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...

Release Date: 2004-04-23

File Type: pdf | Size: 124 KB

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 178 KB

Module C (Jun 13)_Question_1

Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

File Type: pdf | Size: 133 KB

Module C (Jun 13)_Question

Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 133 KB

PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

File Type: pdf | Size: 167 KB

Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 110 KB

Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 167 KB

Module D (Dec 15)_Question

Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 139 KB

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 109 KB

Cir_CPAbasketball2014 (v2)

Cir_CPAbasketball2014 (v2) CPA Basketball Competition 2014 Dates May – September 2014 (weekends) The match schedule is subject to the number of registered teams and venue availability. It will be made ...

File Type: pdf | Size: 169 KB

DI

1 Meeting with Disclosure Initiative Advisory Panel (via videoconference) Date: 7 April 2020, Tuesday Time: 10:00 a.m. – 12:15 p.m. Members Present: Kelly Kong, Jardine Matheson & Co., Limited Ero ...

File Type: pdf | Size: 346 KB

Module C (Dec 16)_Question

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File Type: pdf | Size: 158 KB

Panelists_Report_Mod_D_(Jun_18)_Final

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File Type: pdf | Size: 220 KB

feedbackpir

Feedback Statement Post-implementation Review of the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard July 2019Hong Kong Institute of CPAs Feedback Statemen ...

File Type: pdf | Size: 165 KB

EQS 2020 - Explanatory Notes

1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...

File Type: pdf | Size: 370 KB

627th_211116

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File Type: pdf | Size: 398 KB

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

File Type: pdf | Size: 327 KB

User Guide New QP New Application old2

User Guide New QP New Application old2 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

User Guide New QP New Applicationold1

P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedures to submit the appl ...

User Guide New QP New Application

User Guide New QP New Application P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the deta ...

File Type: pdf | Size: 863 KB

2023-2d FCP flyers_set

Financial Controllership Programme A step forward to leadership What is FCP? For whom is FCP for? Financial controllers play an utmost important role in day-to-day financial operations within an organ ...

User Guide New QP New Applicationold1

User Guide New QP New Applicationold1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

User Guide New QP New Application old01

User Guide New QP New Application old01 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows th ...

File Type: pdf | Size: 3 MB

User Guide New QP New Application old1

User Guide New QP New Application old1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

File Type: pdf | Size: 923 KB

20141028_MPS_B_S2

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Release Date: 2014-10-28

File Type: pdf | Size: 6 MB

20121126_ModuleB_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 899 KB

20121108_ModuleC_PartII

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Release Date: 2012-11-07

hkfrs-int11

HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...

File Type: pdf | Size: 263 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

File Type: pdf | Size: 687 KB

update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

File Type: pdf | Size: 859 KB

FE Dec 18 Paper IQuestion

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Release Date: 2019-02-15

File Type: pdf | Size: 318 KB

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

Release Date: 2018-06-22

File Type: pdf | Size: 306 KB

DC order_1138P_edited

IN T}IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No. : D-16-1138P So Kwok KGung, Keith (F0 1702) RESPONDENT Before a Disci ...

Release Date: 2017-09-28

File Type: pdf | Size: 455 KB

1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

Release Date: 2016-02-26

File Type: pdf | Size: 110 KB

order-0712X

1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

Release Date: 2015-11-23

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

Release Date: 2015-01-05

File Type: pdf | Size: 292 KB

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

Release Date: 2014-10-06

File Type: pdf | Size: 3 MB

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

Release Date: 2014-07-08

File Type: pdf | Size: 252 KB

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

Release Date: 2014-03-03

File Type: pdf | Size: 254 KB

workshop134q

Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

Release Date: 2013-08-28

File Type: pdf | Size: 808 KB

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

Release Date: 2013-07-08

File Type: pdf | Size: 253 KB

comparison_ Dec12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

Release Date: 2013-01-21

File Type: pdf | Size: 258 KB

comparison_jun12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

Release Date: 2012-07-03

File Type: pdf | Size: 262 KB

ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

Release Date: 2012-05-29

File Type: pdf | Size: 133 KB

comparison_ dec11

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

Release Date: 2012-03-13

File Type: pdf | Size: 263 KB

comparison-30june

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

Release Date: 2011-07-13

File Type: pdf | Size: 268 KB

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

Release Date: 2011-06-29

File Type: pdf | Size: 286 KB

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Release Date: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan

Release Date: 2011-01-18

File Type: pdf | Size: 269 KB

tts-apm

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

Release Date: 2010-09-15

File Type: pdf | Size: 795 KB

techwatch93

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

Release Date: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch93

Release Date: 2010-07-13

File Type: pdf | Size: 478 KB

ct-jan-2010

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Release Date: 2010-04-14

techwatch90

Release Date: 2010-04-14

techwatch90

Release Date: 2010-04-14