976r9_SET_TeacherExpress_online
HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...
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中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
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中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
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香港会计师公会青年汇委员会长三角经济圈考察团-上海(2018年10月17 -20日)团员名单中文姓名称谓英文名字机构名称职衔组别同房人士1团长陈晓奋先生Ivan香港会计师公会青年汇委员会中审众环(香港)会计师事务所有限公司主席执业董事------2副团长杨朗欣女士Yan香港会计师公会青年汇委员会罗兵咸永道有限公司副主席税务总监------3秘书长黄俊硕先生Edmund香港会计师公会青年汇委员会黄龙 ...
A - Introduction 20111
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 ...
A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”
(HONG KONG, 29 November 2023) The Hong Kong Institute of Certified Public Accountants (HKICPA) today announced the winners of the 24th Best Corporate Governance and ESG Awards (“Awards”). This year, t ...
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Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
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6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
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9 whether a similar tax treatment will be applied to the actuarial gains or losses recognised in OCI (as the DIPN was issued before the revision of HKAS 19). It has come to the Institute's attenti ...
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23 Agenda item -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period span ...
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24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...
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37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
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42 (e) On-line forms/filing The Institute would like to ask: (i) Whether the IRD could simplify the filing procedures for various forms, e.g. allowing the use of standard on-line forms, which the taxp ...
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43 CIR advised that what was a reasonable time for determining an objection by the Commissioner must be considered in the light of all the circumstances: see Nina T.H. Wang v. CIR (1994) 4 HKTC 15 at ...
A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
A_Combined Version_1
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
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-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 February 2009. Members present at the meeting were: ...
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-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...
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A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
AASC-30-1st
1 za Minutes of the 301st Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 May 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...
AASC-30-3rd
1 za Minutes of the 303rd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 28 July 2009 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...
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1 za Minutes of the 304th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 October 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accou ...
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1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
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1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...
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1 Minutes of the 319th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
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1 Minutes of the 324th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 20 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
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1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...