EMC__flyer
於1990年由註冊中醫師張齊運教授創辦,扎根香港逾30多年, 明醫堂旗下設有專業中醫團隊、整脊及推拿治療師多位醫師都曾在國內廣州的中醫院工作,亦於香港駐診多年, 設有多項中醫專科診療服務,能為客人提供個性化的治療及養生方案治療服務範疇包括:內科、皮膚科、婦科、痛症科、腫瘤科、得到廣泛的口碑相傳,當中包括不少本港高官及名人臨床經驗豐富情志科(情緒困擾)、針灸、艾灸、整脊、推拿、拔罐、穴位埋線等銅鑼灣 ...
CPD requirements
Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...
HKAS 8_2023
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
HKAS 16_2023
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
nrs1624
HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...
nas0724
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...
nrs0724
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...
nas1224
HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...
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 ...
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...
HKAS 32_2023
HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
HKAS 28_2023
Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...
HKAS 34_2023
Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...
HKAS 26_2023
Copyright 1 HKAS 26 (2023) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Revised August 2022May 2024 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLAN ...
HKFRS 9_2023
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...
Register as a CPA
What is aptitude test Who is required to take this test Under section 24(1) of the Professional Accountants Ordinance, a person shall be qualified to be registered as an Institute member if he or she ...
Association of Chartered Certified Accountants (ACCA)
I am an Affiliate Can I sit the Capstone I am an ACCA Affiliate. Can I sit the Capstone? Yes, you can sit the Capstone provided that 24 months have passed from the date: (a) when you have been grante ...
HKICPA HK - Chapter 1 - Capital vs Revenue
Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...
30923sa805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
30927pn900
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...
30926pn820
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...
30925pn6001
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...
hksa22021
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021, March 2023, January 2024 Effective for audits of financial statements for periods ...
3093hksa220
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...