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techwatch157

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

Release Date: 2015-12-11

File Type: pdf | Size: 375 KB

info_leaflet2012

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

Release Date: 2012-06-05

File Type: pdf | Size: 395 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

Module C_Feb 10_Answer

Module C (February 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 ABC & Co (“ABC”) is required to comply with the Code of Ethics for Professional Accountants (“th ...

Release Date: 2010-08-05

File Type: pdf | Size: 74 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

Release Date: 2003-07-04

File Type: pdf | Size: 75 KB

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 536 KB

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

File Type: pdf | Size: 162 KB

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

File Type: pdf | Size: 162 KB

Module D (Jun 15)_Question

Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 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: 208 KB

CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

File Type: pdf | Size: 855 KB

g_im

Page 1 of 9 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Funds and their Investment Managers This document is developed by the Monetary ...

File Type: pdf | Size: 305 KB

FE (Jun 15) Paper II_Answer

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File Type: pdf | Size: 303 KB

ms0507

Page 1 of 7 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 07 May 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...

File Type: pdf | Size: 672 KB

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

File Type: pdf | Size: 165 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 134 KB

snap_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...

File Type: pdf | Size: 378 KB

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

Release Date: 2019-03-25

File Type: pdf | Size: 567 KB

14_08_09wk

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

Release Date: 2014-08-04

File Type: pdf | Size: 3 MB

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Release Date: 2011-09-28

File Type: pdf | Size: 4 MB

tts-oct-dec

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Release Date: 2011-09-02

File Type: pdf | Size: 3 MB

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

Release Date: 2005-01-14

File Type: pdf | Size: 1 MB

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

File Type: pdf | Size: 585 KB

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

File Type: pdf | Size: 185 KB

Module 9

File Type: pdf | Size: 188 KB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM Booklet

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File Type: pdf | Size: 4 MB

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

File Type: pdf | Size: 239 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 153 KB

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

Release Date: 2019-03-25

File Type: pdf | Size: 827 KB

edu-hi-college

中华人民共和国教育部公布之2013 年具有普通高等学历教育招生资格普通本科院校(共879 所) (截至2013 年5 月3 日) (摘自﹕中华人民共和国教育部门户网站2013 年5 月7 日) -1 -北京市(59所) 北京大学中国人民大学清华大学北京交通大学北京航空航天大学北京理工大学北京科技大学北京化工大学北京邮电大学华北电力大学中国石油大学（北京）中国矿业大学（北京）中国地质大学（北京） ...

Release Date: 2013-06-13

File Type: pdf | Size: 329 KB

ed-valuation-uncertainty

INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...

Release Date: 2010-09-28

File Type: pdf | Size: 637 KB

ed07-ig

International Accounting Standards Board July 2004 DRAFT IMPLEMENTATION GUIDANCE WITH EXAMPLES ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Implementation Gui ...

Release Date: 2004-07-08

File Type: pdf | Size: 632 KB

ETS-FE

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Release Date: 2017-10-09

File Type: pdf | Size: 1 MB

20151008_FE_upload

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Release Date: 2015-10-20

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 3 MB

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

File Type: pdf | Size: 922 KB

ed_FICE

Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 International Accounting Standards Board IASB/ED/2023/5 No ...

File Type: pdf | Size: 266 KB

satmeetingnotes2017_full_sc_v3

國家稅務總局與香港會計師公會稅務交流會議摘記2017 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1 前言香港会计师公会（“公会”）于2017 年5 月16 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。公会会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会，并深信此会议能促进国税总局与公会长远 ...

Release Date: 2018-03-28

File Type: pdf | Size: 413 KB

satmeetingnotes2017_full_tc_v3

國家稅務總局與香港會計師公會稅務交流會議摘記2017 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1 前言香港會計師公會（“公會”）於2017 年5 月16 日與國家稅務總局（“國稅總局”）在北京市海澱區羊坊店西路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。公會會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會，並深信此會議能促進國稅總局與公會長遠 ...

Release Date: 2018-03-28

File Type: pdf | Size: 580 KB

20121204_ModuleA_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 4 MB

joint-declaration-updates-2009-03

1 2008《联合声明》更新文件(2009 年3 月) 等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过一年多的两地准则比较工作后，于20 ...

Release Date: 2010-12-13

File Type: pdf | Size: 712 KB

update1c

1 更新文件第１号(2009 年3 月) – 中国企业会计准则与香港会计准则持续等效文本U等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过 ...

Release Date: 2009-03-24

File Type: pdf | Size: 799 KB

Survey on shortage of accounting professionals in HK

The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

Release Date: 2024-01-15

File Type: pdf | Size: 663 KB

update147

i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...

Release Date: 2019-03-25

File Type: pdf | Size: 9 MB

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

Release Date: 2021-02-09

Arrangements for the December 2020 Session of the QP

Important notice: Latest arrangements for the December 2020 Session of the QP, is available here. The health and well-being of our students, members and stakeholders are of utmost importance to us and ...

Release Date: 2020-08-31

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techwatch157

info_leaflet2012

tts-apm

Module C_Feb 10_Answer

IASB-ED04-ie

Module A (Dec 2015)_Answer

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer_1

Module D (Jun 15)_Question

CPAs for NGOs workshop (21July2017)_FINAL

g_im

FE (Jun 15) Paper II_Answer

ms0507

Module 1

Module 3

Module 2

snap_fi23

update213

14_08_09wk

tts-oct-dec_2wam

tts-oct-dec

21standards

21standards

b21standards

b21standards

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

Module 7

Module 9

AGM Booklet

AGM Booklet

Student Disciplinary Committee Proceedings Rules_final

1_101

update102

edu-hi-college

ed-valuation-uncertainty

ed07-ig

ETS-FE

20151008_FE_upload

tls070913

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

ed_FICE

satmeetingnotes2017_full_sc_v3

satmeetingnotes2017_full_tc_v3

20121204_ModuleA_Essay

joint-declaration-updates-2009-03

update1c

Survey on shortage of accounting professionals in HK

update147

Phillip Wain

Arrangements for the December 2020 Session of the QP