hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

Nina Hotel TWW - Chill Out Staycation Apr 2022_DW

Escapescapescapescapescapefrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfrom the hustle andfro ...

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

Module_Bfinalized_18_Oct_2013

You don't have access right to view the details. Please login.

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

bc_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7 Basis for ConclusionsBasis for Conclusions on Expos ...

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

update138

i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

hksa500cfd

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or after 1 ...

1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

FinancialReporting101_20180622

CPA for NGO 會計專業惠社群「Financial Reporting 101」專題講座講者: 黃雁玲女士香港會計師公會會計師大使日期: 2018 年6 月22 日目錄(1) 基本會計概念(2) 收入及收款(3) 支出及付款(4) 收支賬項分類(5) 會計記錄及財務報告(6) 日常會計流程(7) 期末結算– 月結、年結、有時限項目結算(8) 採購事宜(9) 內部監控的重要性(10) 機構或 ...

Order_D-14-0979P

1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

ifric-d14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

hksa50015

Audit Evidence Hong Kong Standard on Auditing 500 HKSA 500 Issued July 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017 Effective for audits of financial statements for periods ...

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

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 ...

Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

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 ...

Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

...

...

Associate Level

You don't have access right to view the details. Please login.

update132

i Update No. 132 (Issued 2 August 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised conten ...

20180922_KSC

Golf day at Kau Sai Chau (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player friendly for beginn ...

Circular_SnIG-training-1709_4

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Circular_SnIG-training-1709_3

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Circular_SnIG-training-1709_1

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Circular_SnIG-training-1709

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Circular_SnIG-training-1709_2

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Circular_SnIG-training-1709_5

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in September for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions a ...

Climate Risk_7 Sep 2017_v9

Climate Risk: What Company Secretaries and Accountants Need to Know and Consider? For enquiries, please contact Mr Simon Ng at 2830 6011 or email to ecpd@hkics.org.hk. Speakers: Date: Thursday, 7 Sept ...

Circular_SnIG1703

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in March -April for members who wish to hone their skills at this cue sport. Beginner and intermediate session ...

Circular_GIG170304_ShortGame

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

Circular_GIG1702

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

Circular_SnIG1612

Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in December to January for members who wish to hone their skills at this cue sport. Beginner and intermediate ...

Circular_GIG1611

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

Circular_GT2016

CPA Golf Tournament 2016 Date: Thursday, 27 October 2016 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...

Circular_GIG161015

Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...

Circular_SGIG160924_v2

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The programm ...

Circular_160910_v2

Live Jam Night (For singer & instrument player) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instruct ...

wac160911

Workshops for Listing of a Company on Hong Kong Stock Exchange (“HKEx”) The workshops aim to assist participants to understand the key aspects for listing of a Company on HKEx through two Parts with s ...

bls_Jul

1102r1_20160616 * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Date Monday, 11 July 2016 Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...

Circular_160624_v2

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

Circular_160624_v2_1

Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...

cfw160620

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

cfw160620ext

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

20160618_Badminton Competition

CPA Badminton Championship Join the championship of the fastest racquet sport in the world! Date: 18 June, Saturday Programme: 9:00 am – 1:15 pm Competition 1:15 pm – 2:00 pm Prize presentation Venue: ...

Circular_160625_v2

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_160625_v2_1

Singing Technique Workshop The Singing Interest Group is organizing a Singing Technique Workshop for members who wish to learn from a professional instructor to enchance their vocal skills. The worksh ...

Circular_GIG160624

Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...

S160725S

HKICPA seminar: Optimizing Corporate Structures for Effective Cost Management -Legal Entity Rationalization Programme Code: Organizations are increasingly faced with volatile economic conditions, int ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

CFIG160617

Corporate Treasury and Foreign Currency Risk Management About the topic In today's globalized business world, every business is affected by exchange rate movements. Companies have to do business i ...

160426.contacts

“臨時執行審計業務許可證”聯繫資料請參閱以下相關資料： 關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務所在中國內地臨時執行審計業務暫行規定(2011年3月21日) 中國內地各省市聯繫資料資料更新日期：2016年4月序號單 ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

CFIG160503

The Corporate Finance Interest Group (CFIG) will hold a "Meeting Business Partners" gathering on Tuesday, 3 May 2016, at which the guest speakers will share their experiences of private equi ...

cfw160620old

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

PICIG160405

The Property, Infrastructure and Construction Interest Group (PICIG) is holding a cocktail reception on 5 April 2016, at which Prof. Chan Cheung Ming, Alfred, Immediate Past Chairman of Elderly Commis ...

PICIG160405

The Property, Infrastructure and Construction Interest Group (PICIG) is holding a cocktail reception on 5 April 2016, at which Prof. Chan Cheung Ming, Alfred, Immediate Past Chairman of Elderly Commis ...

s160427f

1137_20160329 Panelists Mr. Wong Kim-man, Chief Financial Officer, HK Electric Investment Limited Mr. Wong has been with the HK Electric Investment Limited since September 2010. He has over 25 years o ...

160414

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA As previous years, in 2015, the Institute held annual liaison meetings with the State Administrati ...

PoIG160411_Speedlight Portrait Photography

Speedlight Portrait Photography Course The Photography Interest Group (PoIG) has organised a two-day course on Speedlight Portrait Photography (閃燈人像攝影班). It is about how you modify and shape the light ...

Circular_GIG160409

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

s160323j

OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...

CFIG160225

The Corporate Finance Interest Group (CFIG) is holding a cocktail reception on 25 February 2016, at which Mr. Francis Ho of CLP Holdings Limited and Ms. Ada Siu of PricewaterhouseCoopers, will share t ...

CFIG160225

The Corporate Finance Interest Group (CFIG) is holding a cocktail reception on 25 February 2016, at which Mr. Francis Ho of CLP Holdings Limited and Ms. Ada Siu of PricewaterhouseCoopers, will share t ...

160128

ForensIG Inaugural Spring Debate and Cocktail Event 2016 About the topic The Forensics Interest Group (ForensIG) will be hosting its inaugural spring debate and cocktail event. The debate will cover t ...

FSIG160128

The Financial Services Interest Group (FSIG) is holding its annual cocktail reception on 28 January 2016, at which Mr. Paul Pong Po Lam, Managing Director of Pegasus Fund Managers Limited, who has ext ...

FSIG160128

The Financial Services Interest Group (FSIG) is holding its annual cocktail reception on 28 January 2016, at which Mr. Paul Pong Po Lam, Managing Director of Pegasus Fund Managers Limited, who has ext ...

Circular_GIG160227

Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...

esgs-jan-feb

1064r3_20151228 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...

its-jan

1119_20151217 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language English Fee HK190 for HKICPA member or student; and IA/HKIAAT ...

Circular_GIG160116

Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...

Circular_SNIG1511-1601

Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between November to January for members who wish to hone their skills at this cue sport. Beginner ...

w151212s

HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) (re-run) Programme Code: W151212S Costing is not simply a case of collecting costs in accounting buckets summa ...

20151205_Photography Practice Session

Photography Practice Session The Photography Interest Group (PoIG) has organised a practice session in December Christmas photo-taking. Details are as follows: 5 December (Saturday) Event name: Evenin ...

s151210J

HKICPA/CFA Institute/HKSFA joint seminar: Portfolio Pumping in Singapore – Myth or Reality? Programme Code: S151210J The Global Market Sentiment Survey 2013 ("GMSS") of the CFA Institute sho ...

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

src151124

Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...

BoIG151025_Coaching Courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

150922

FATCA from a practical perspective Programme Code: TFA This is a landmark time for taxpayers to become compliant with their international reporting requirements for two reasons. First, the Foreign Acc ...

Circular_GT2015_v2

CPA Golf Tournament 2015 Date: Thursday, 29 October 2015 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) Venue: Eligibility: Old Co ...

Circular_SGIG150919_v3

CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The concert ...

Circular_GIG151010

Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...

s150914s

HKICPA seminar: Sell-Side Financial Due Diligence Programme Code: S150914S Sell-side financial due diligence is a unique process to assist sellers to prepare for M&A transactions with potential bu ...

cs-aug

1091_20150720 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK190 for HKICPA member or student; and IA/HKIAAT ...

esgs-aug

1064r1_20150716 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

tfp150707s

HKICPA seminar: Tightening of Transfer Pricing Regulations on Cross-border Transactions Programme Code: TFP150707S China’s State Administration of Taxation (“SAT”) has continued to focus on strengthen ...

w150706s

HKICPA workshop: Activity Based Budgeting v Traditional Budgeting – Revolution or Compromise Programme Code: W150706S For many people in business the word budget is synonymous with control, cost cutti ...

w150704s

HKICPA workshop: Managing the variances -choosing and using to provide direction (re-run) Programme Code: W150704S The principles, practices and application of management accounting is one of the key ...

tfp150624S

HKICPA seminar: Challenges in PRC Tax Risk Management Programme Code: TFP150624S CChhiinnaa hhaass aallwwaayyss bbeeeenn ccaalllliinngg ffoorr mmoorree iinntteerrnnaattiioonnaall ccoollllaabboorraatti ...

PICIG150528

Speaker Ms. Maureen S.Y. Fung General Manager (Leasing), Sun Hung Kai Properties Group Founding Chairman, Institute of Shopping Centre Management, Hong Kong Chairperson Ms. Phoebe Lai Member, PICIG ...

PICIG150528

Speaker Ms. Maureen S.Y. Fung General Manager (Leasing), Sun Hung Kai Properties Group Founding Chairman, Institute of Shopping Centre Management, Hong Kong Chairperson Ms. Phoebe Lai Member, PICIG ...

tfp150513s

HKICPA seminar: Recent trends and developments in China Transfer Pricing Programme Code: TFP150513S As anti-tax avoidance measures sweep across the globe, highlighting the complexity which underlies e ...