0301
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
FRSCMS-Jan
page 1 of 2 Financial Accounting Standards Committee Meeting summary – January 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 January 2003. Present at the Committee’ ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited
Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...
MPS_D_PartII
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MPS_D_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartII
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hksa57015
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
update226
i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
GPP
Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...
ec1dec18
Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...
CF_Submission-ED
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
ETS_Module B
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techwatch66
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
HKICPAMembers Training Needs Analysis Key Findings Background Training competencies and knowledge area Tremendous volume of training offered in response to the market needs Increasing trend of e-learn ...
i2c-iesba-2010-2012
8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
update 260
i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa610
CONSIDERING THE WORK OF INTERNAL AUDIT 1 ED/HKSA 610 HONG KONG STANDARD ON AUDITING 610 CONSIDERING THE WORK OF INTERNAL AUDIT (Effective for audits of financial statements for periods beginning on or ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
hksa402
AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 1 ED/HKSA 402 HONG KONG STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective ...
07
* : m wm ffi!fm 5 'ffl,jc INLAND REVENUE DEPARTMENT REVENUE TOWER, 5 GLOUCESTER ROAD, WAN CHAI, HONG KONG. Your Ref.: C/FRSC ill: Web site: www.ird.gov.hk *"iiill'llt rwmj!ljliiill:.*JE ...
itc_ias37
20 December 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract Pr ...
649th_21 September 2023
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update066
Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...
hk(ifric)-int 20
Stripping Costs in the Production Phase of a Surface Mine HK (IFRIC) Interpretation 20 HK(IFRIC)-Int 20 Revised August 2020 September 2022 STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE Co ...
D-15-1033F1065F1081F_Serve Order_31Jan2018_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
update068
Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...
HKSASubmission- ED of IAPS 1005
By fax (0062 1 212 286 9570) and e-mail Our. Ref.: C/AASC 10 July 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 535 Fifth Aven ...
131119p
Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...
aossg
9 March 2011 Sir David Tweedie Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear David AOSSG comments on IASB Exposure Draft ED/2010/13 Hedge Accou ...
s160727S
HKICPA seminar: Takeover and Reverse Takeover Program Code: S160727S A reverse takeover is broadly defined as an acquisition (or series of acquisitions) of assets by a listed issuer which, in the opin ...
HKAS40cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
ed_itr
International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...
rbp_I2C
14 January 2004 To: HKSA members Finance Directors of listed companies All other interested parties EXPOSURE DRAFT OF A PROPOSED SSAP, ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS Comments to ...
hksa520
ANALYTICAL PROCEDURES 1 ED/HKSA 520 HONG KONG STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS ...
hksa520
ANALYTICAL PROCEDURES 1 ED/HKSA 520 HONG KONG STANDARD ON AUDITING 520 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS ...
ERForm
(July 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquiries ...
ERForm080331
(March 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enquirie ...
enrolment_form
(February 2008) To: Member & Corporate Services Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong Fax: Email: Enqui ...
IR_CPAA_faq
1 New Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs Hong Kong Institute of CPAs’ members applying for CPAA ...
14
HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 20 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器,設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕選擇 ...
14.03 DehumidifierPromotion_HKICPA
HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 2014 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器,設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕 ...