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2018_c

準則趨同的更新文件（二零一九年十月十八日）為了保持企業會計準則與國際財務報告準則持續趨同，中國財政部正進行企業會計準則的修訂工作。於二零一八年十二月，財政部就保險合同的企業會計準則發出徵求意見稿，邀請公眾發表意見，以與國際會計準則理事會頒佈的國際財務報告準則第17號《保險合同》保持一致。公會對該徵求意見稿進行分析，顯示所建議的新企業會計準則與相應的香港/國際財務報告準則第17號原則上趨同。如二零 ...

File Type: pdf | Size: 135 KB

XMU_BMgt_2017

厦门大学会计学专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学原理中级财务会计A（上）中级财务会计A（下）高级财务会计法律（含商业法和公司法）经济法学（或经济法）单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财企业理财学（或财务管理）统计学/计量方法统计学（或统计学管理）管理学管理学原理单元C -业务鉴证审计 ...

Release Date: 2017-10-03

File Type: pdf | Size: 315 KB

XMU_BMgt_2017

Release Date: 2017-10-03

File Type: pdf | Size: 315 KB

NU_Acct_1Sept2017

宁波大学会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP的注册要求。带课程在课程设置上属选修课，在校学生选读选修课时应该优先选择切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告012T21A 初级会计学012T01B 中级财务会计I 012T02B 中级财务会计II 013K02A 高级财务会计法律（含商业法及公司法） ...

Release Date: 2017-09-01

File Type: pdf | Size: 119 KB

NU_Acct_1Sept2017

Release Date: 2017-09-01

File Type: pdf | Size: 119 KB

XMU_BMgt_28Jul2016

厦门大学会计学专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学原理（A）中级财务会计A（上）中级财务会计A（下）高级财务会计法律（含商业法和公司法）经济法学单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财企业理财学统计学/计量方法统计学管理学管理学原理单元C -业务鉴证审计学审计学管理信息/会计信息系统管理信息系 ...

Release Date: 2016-08-02

File Type: pdf | Size: 98 KB

CUEB_BM_Acct_28Jul2016

首都经济贸易大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础040044A 中级财务会计041205A 高级财务会计041204A 法律(含商业法和公司法) 商法学100083A 单元B -企业财务管理/成本会计成本管理会计040134A 财务管理/公司理财财务管理学040014A 统计学/计量方法统计学120263A 管理 ...

Release Date: 2016-08-02

File Type: pdf | Size: 101 KB

ap-xiau

厦门大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学原理（A）中级财务会计A（上）中级财务会计A（下）高级财务会计法律(含商业法和公司法) 经济法学单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财企业理财学统计学/计量方法统计学管理学管理学原理单元C -业务鉴证审计学审计学管理信息/会计信息系统管理信息系 ...

Release Date: 2012-08-08

File Type: pdf | Size: 277 KB

rmu-ap-ximu

厦门大学会计学专业课程学生/毕业生入读QP之学科规定(2011) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学原理（A）中级财务会计A（上）中级财务会计A（下）高级财务会计法律(含商业法和公司法) 经济法学单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财企业理财学统计学/计量方法统计学管理学管理学原理单元C -业务鉴证审计学审计学管理信息/会计信息 ...

Release Date: 2012-07-10

File Type: pdf | Size: 282 KB

CUEB_BM_Acct_08Jan2019

首都经济贸易大学会计学院会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础040044A 中级财务会计041205A 高级财务会计041204A 法律(含商业法和公司法) 商法学100083A 单元B -企业财务管理/成本会计成本管理会计040134A 财务管理/公司理财财务管理学040014A 统计学/计量方法统计学120263 ...

File Type: pdf | Size: 318 KB

NB_Acct_08Jan2019

宁波大学商学院会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP的注册要求。带课程在课程设置上属选修课，在校学生选读选修课时应该优先选择切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告012T21A 初级会计学012T01B 中级财务会计I 012T02B 中级财务会计II 013K02A 高级财务会计法律（含商业法及公司 ...

File Type: pdf | Size: 120 KB

XMU_BMgt_08Jan2019

厦门大学管理学院会计学专业课程学生/毕业生入读QP之学科规定QP单元学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学原理中级财务会计A（上）中级财务会计A（下）高级财务会计法律（含商业法和公司法）经济法学（或经济法）单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财企业理财学（或财务管理）统计学/计量方法统计学（或统计学管理）管理学管理学原理单元C -业务 ...

File Type: pdf | Size: 317 KB

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved (Submission deadline: 9 October 2018, before 12:00 noon) Each team should submit a written report in English (with financial analysis) with a m ...

Release Date: 2018-08-21

File Type: pdf | Size: 159 KB

i2cifrs2

2 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT OF SHARE-BASED PAYMENT TRANSA ...

Release Date: 2014-12-02

File Type: pdf | Size: 45 KB

i2c_ias12

27 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOGNITION OF DEFERRED TAX ASSETS FOR UNREALISED LOSSES (PRO ...

Release Date: 2014-08-27

File Type: pdf | Size: 55 KB

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

Release Date: 2020-11-09

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved Submission guidelines for written report (Submission deadline: 9 October 2019, before 12:00 noon) Each team should submit a written report in En ...

File Type: pdf | Size: 160 KB

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

Release Date: 2019-04-25

ap-cueb

首都经济贸易大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础040044A 财务会计学040106A 高级会计学I 040203A 高级会计学II 040212A 法律(含商业法和公司法) 商法学100083A 单元B -企业财务管理/成本会计成本管理会计040135A 财务管理/公司理财财务管理学040015A 统计学/计 ...

Release Date: 2012-08-20

File Type: pdf | Size: 258 KB

rmu-ar-cueb-r

首都经济贸易大学会计学专业课程学生/毕业生入读QP之学科规定(2011) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础040044A 财务会计学040106A 高级会计学I 040203A 高级会计学II 040212A 法律(含商业法和公司法) 商法学100083A 单元B -企业财务管理/成本会计成本管理会计040135A 财务管理/公司理财财务管理学040015 ...

Release Date: 2012-07-12

File Type: pdf | Size: 258 KB

er-rmu-ap-cueb

首都经济贸易大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 大学学科名称(选修) 单元A -财务汇报财务会计/财务报告会计学基础040044A 财务会计学040106A 高级会计学I 040203A 高级会计学II 040212A 法律(含商业法和公司法) 商法学100083A 单元B -企业财务管理/成本会计成本管理会计040135A 财务管理/公司理财财务 ...

Release Date: 2012-01-17

File Type: pdf | Size: 266 KB

er-rmu-ap-cueb

Release Date: 2011-12-13

File Type: pdf | Size: 265 KB

staffsummary2010

1 Improvements to Hong Kong Financial Reporting Standards (2010) HKICPA Standard Setting Department Staff Summary (June 2010) This HKICPA Standard Setting Department Staff Summary is intended for gene ...

Release Date: 2010-06-03

File Type: pdf | Size: 124 KB

hkas24

HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

Release Date: 2010-03-18

File Type: pdf | Size: 86 KB

ifric-int-19

HK(IFRIC) – Int 19 Extinguishing Financial Liabilities with Equity Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is in ...

Release Date: 2010-03-18

File Type: pdf | Size: 97 KB

0712

-1 -Auditing and Assurance Standards Committee Meeting Summary – December 2007 The Auditing and Assurance Standards Committee (Committee) met on 18 December 2007. Members present at the meeting were: ...

Release Date: 2008-02-26

File Type: pdf | Size: 51 KB

GUFS_Acct_Fin_Mgt_Audit_28Jul2016

广东外语外贸大学会计学专业/财务管理专业/审计学专业学生/毕业生报考QP之课程规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计CJ20060/(或) 基础会计（英）CJ20130 中级财务会计（1）CJ30031 中级财务会计（2）CJ30032 高级财务会计（1）CJ30201 高级财务会计（2）CJ30202 法律(含商业法及公司法) 经济法CJ20020 单元B ...

Release Date: 2016-08-02

File Type: pdf | Size: 67 KB

GUFS_Acct_Fin_Mgt_Audit_28Jul2016

Release Date: 2016-08-02

File Type: pdf | Size: 67 KB

2016ER-RMU-AP_ZJU

浙江大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学(201A0030) 中级财务会计I (20124450) 中级财务会计II (20124460) 高级财务会计(20120040) 法律(含商业法及公司法) 经济法(021A0020) 单元B -企业财务管理/成本会计管理会计(20120180) 财务管理/公司理财财务管理( ...

Release Date: 2016-07-29

File Type: pdf | Size: 72 KB

ap-zju

浙江大学会计学专业课程学生/毕业生入读QP之学科规定备注：学生须修读上述科目，以符合注册入读QP的学科要求。如遇上缺科情况，可选择本会认可的国外或国内会计专业考试（例如中国注册会计师全国统一考试）中取得相关合格成绩，代替所缺科目。QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学(201A0030) 中级财务会计I (20124450) 中级财务会计II (20124460) ...

Release Date: 2013-01-15

File Type: pdf | Size: 210 KB

GUFS_Acct_FinMgt_Audit_08Jan2019

广东外语外贸大学会计学院会计学专业/财务管理专业/审计学专业学生/毕业生报考QP之课程规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计CJ20060/(或) 基础会计（英）CJ20130 中级财务会计（1）CJ30031 中级财务会计（2）CJ30032 高级财务会计（1）CJ30201 高级财务会计（2）CJ30202 法律(含商业法及公司法) 经济法CJ20020 ...

File Type: pdf | Size: 168 KB

app04-04

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 19 April 2004 to 30 June 2009 Name of the Org ...

Release Date: 2004-09-07

File Type: pdf | Size: 107 KB

hkfrs15clarifications

Clarifications to HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (June 2016) Introduction 1. Clarifications to HKFRS 15 is the equivalent of Clarificat ...

Release Date: 2016-06-21

File Type: pdf | Size: 132 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

2022 Level 2 Case Questionsfinal

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 2)Case backgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 205 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

Release Date: 2018-03-20

File Type: pdf | Size: 992 KB

Written_Report_Submission_Guidelines_HK

Hong Kong Institute of CPAs – All Copyright Reserved 1 Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2017 (HK) Submission Guidelines for Written Report (Submission d ...

Release Date: 2017-03-17

File Type: pdf | Size: 92 KB

i2c_ias7

23 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 7) Commen ...

Release Date: 2014-12-19

File Type: pdf | Size: 95 KB

i2c_ifrs10ias28

19 June 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INVESTMENT ENTITIES: APPLYING THE CONSOLIDATION EXCEPTION (PROP ...

Release Date: 2014-06-18

File Type: pdf | Size: 56 KB

i2c_ias1

31 March 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 1) Comments ...

Release Date: 2014-04-01

File Type: pdf | Size: 81 KB

i2c_sme14

8 October 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF IFRS FOR SMEs Comments to be received by 20 January 2014 The ...

Release Date: 2013-10-08

File Type: pdf | Size: 71 KB

i2c_bplan1

28 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF AGRICULTURE: BEARER PLANTS (PROPOSED AMENDMENTS TO IAS 16 AND I ...

Release Date: 2013-06-28

File Type: pdf | Size: 69 KB

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2018_c

XMU_BMgt_2017

XMU_BMgt_2017

NU_Acct_1Sept2017

NU_Acct_1Sept2017

XMU_BMgt_28Jul2016

CUEB_BM_Acct_28Jul2016

CUEB_BM_Acct_28Jul2016

CUEB_BM_Acct_2013

XMU_BMgt_2014

ap-xiau

rmu-ap-ximu

CUEB_BM_Acct_08Jan2019

NB_Acct_08Jan2019

XMU_BMgt_08Jan2019

Submission guidelines for written report

i2cifrs2

i2c_ias12

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Submission guidelines for written report

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

ap-cueb

rmu-ar-cueb-r

er-rmu-ap-cueb

er-rmu-ap-cueb

staffsummary2010

hkas24

ifric-int-19

0712

GUFS_Acct_Fin_Mgt_Audit_28Jul2016

GUFS_Acct_Fin_Mgt_Audit_28Jul2016

2016ER-RMU-AP_ZJU

ap-zju

GUFS_Acct_FinMgt_Audit_08Jan2019

app04-04

hkfrs15clarifications

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

2022 Level 2 Case Questionsfinal

S0202ndrunnerup

Written_Report_Submission_Guidelines_HK

i2c_ias7

i2c_ifrs10ias28

i2c_ias1

i2c_sme14

i2c_bplan1