hkfrs6
Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...
calendar
December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...
060406_evening_dis_forum
Board of Review Procedures Thursday, 6 April, 2006 Date 6 April 2006 Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Venue Hong Kong Institute of CPAs Meeting & Training Centre, Ro ...
060406_evening_dis_forum
Board of Review Procedures Thursday, 6 April, 2006 Date 6 April 2006 Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Venue Hong Kong Institute of CPAs Meeting & Training Centre, Ro ...
LP_Module D(6th edition) 585
LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...
update307
i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...
Associate Level
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update099
i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
Module B (Jun 13)_Question_1
Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Ren_Dynasty Mooncake 2022 Aug Leaflet
Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...
Workshop
Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...
HKLaw-Mar 2005
List of Courses of Accredited Accountancy Programmes Eligible for Exemption from the HKICPA Aptitude Test -Hong Kong Law Programme/Name of the Institution 99/00 00/01 01/02 02/03 03/04 04/05 LW2903 Bu ...
FE (Dec 16) Paper I Panelists Report_Final
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FE (Dec 16) Paper I Panelists Report_Final_1
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FE PI (Dec 2016) Panelists' Report_final
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calendar
Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...
ETS_Module_A
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 ...
ETS_Module_A
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FRF-programme
Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...
040422
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...
040422
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...
PanelistsReportModCJun18Final
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Panelists_Report_Mod_C_(Jun_18)_Final
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Panelists_Report_Mod_D_(Dec_16)_Final
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Panelists Report_Module A (Dec 15)_Final
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gMPFLSP
1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
qpe-userguide
QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...
qpe-userguide
QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...
Part 9
Whether to consolidate subsidiary undertakings of an investment entity in Question 5.1: Whether to consolidate subsidiary undertakings of an investment entity in order to comply with section 381(1) of ...
update280
Update No. 280 (Issued 28 September 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETH ...
20121108_ModuleC_PartII
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3_12_2013_ModuleC_essay
Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...
ws-wb-sm-nov-dec-
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v03
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v02
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
ws-wb-sm-nov-dec-v01
About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...
Ren_Dynasty Mooncake 2022 Leaflet
Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...
HKBN Handbill 20230930 CHN
# 計劃詳情: 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...
2017_MidAutumn_orderform
Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...
vienna_1208-2
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
fpe_app
Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...
QP_AF200910
Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...
Gold Hill - Super Star CNY Order Form 2022
Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...
Course materials
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calendar
November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...
Flyer_Jun2016_ETS(Rev_3)
Flyer_Jun2016_ETS(Rev_3) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...
Flyer_Jun2016_ETS(Rev_2)_1
Flyer_Jun2016_ETS(Rev_2)_1 The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination te ...
Flyer_Jun2016_ETS(Rev_2)
Flyer_Jun2016_ETS(Rev_2) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...
Panelists Report_Module B (Dec 15)_Final
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Panelists_Report_Mod_C_(Dec_16)_Final
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F110524
Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...
Module 6
Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...
Lumenvisum_courseinfo
Tel: (852) 3177 9159 Fax: (852) 3177 9172 info@lumenvisum.org www.lumenvisum.org 210 L2-10, Jockey Club Creative Arts Centre, 30 Pak Tin Street, Shek Kip Mei, Kowloon, H.K. 20124-6 辦 ...
CPA runner list_2016_1
As at 7/1/2016Standard Chartered Marathon 2016CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN CHE ...
butyphoon
CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...
cf2010
Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...
ethics-jul-nov
Technical Training Programme 2010 5 Seminar on the revised Code of Ethics for Professional Accountants The revised IFAC Code of Ethics was issued in 2009. The Institute's Ethics Committee has cons ...
calendar
December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...
071213
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
071213
The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...
TIGflyer
The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...
TIGflyer
The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...
Part 9
True and fair override disclosures to be made by an investment entity with no service subsidiaries Answer In this case, the true and fair override is an override of section 379(2) (preparation of cons ...
qp-enrol-form-mar
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
cpa-annual-report-tc
「錢從哪裡來?」2009年度報告「錢從哪裡來?」我們的會計師教導年青一代理財價值觀– 金錢重要卻非萬能。「大富翁?」前言03會長報告04行政總裁回顧06營運與財務08專業資格與會員事務10準則與監管14中國與國際16溝通與品牌18新管治與運作架構19理事會20管理團隊21委員會及工作小組22長遠目標及使命23財務報表25信託基金51慈善基金58本年報之財務報告表涵蓋2008年7月1日至2009年6 ...
aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Comment Letters
Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
Panelists_Report_Module_B_(Dec_14)_Final
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Panelists_Report_Mod_D_(Jun_17)_Final
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YMSC160617
青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市,透過座談會和參觀活動,加強青年會計師對東莞市最新發展情況的了解,以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定) 座談交流 東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察 盛諾集團、諾華集團、稻 ...
YMSC160617
青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市,透過座談會和參觀活動,加強青年會計師對東莞市最新發展情況的了解,以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定) 座談交流 東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察 盛諾集團、諾華集團、稻 ...
w160423J
HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...
HKBN Handbill 20231031 ENG
Still on a contract ? SignStill on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign -up first with our 365 up first with our 365up first with our 365 ...
MIR-S070831
************** : : 2007 8 31 () : () : : : 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 : : 213 27 3 4 : /: 180 : 330 : 1.5 ...
flyer-050901
() 20051017 () 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 8815 (Elbrus Room) /: 200 : 330 1.5 Registration The admission fee for attending this evening seminar is HK200 and HK3 ...
calendar_Aug_Sept
August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...
calendar_Aug_Sept
August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...
Superstar order form 2016-17
2016-17 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819813812263856026823888828887889686628598528 ...
New QP Consultation
3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...
superstar_standing
2016 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819812810363856026823888828887889686628598528508 ...
100531
Combating money laundering and terrorist financing About the seminar The international anti-money laundering body, the Financial Action Task Force (FATF), envisages that accountants, lawyers and other ...
FPE_App_form_NEW
Application Deadline: Friday, 13 April 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete thi ...
Shangri-La 2023 Sep Hamper
Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
i2c_edab6
16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...
update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
out_sep
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
out_aug
Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...
PRC CPA Uniform Examination
2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作( ...
Module B (Jun 13)_Question
Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
update170
Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...
rundown
Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...
Financial Reporting
Accounting Bulletins No. Subject Issue Date AB 3 (Revised) Guidance on disclosure of directors' remuneration 6/2019 AB 4 Guidance on the Determination of Realised Profits and Losses in the Context ...
051017Q&A
051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說 量 律行論見律見 1. 了連了不兩 力不力不行不 2. 了1000不什 不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領 金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不 臨不不臨更領 7. 年不 8. 不50年不 不領 9. 理 (1 ...
update288
i Update No. 288 (Issued 20 March 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHIC ...
update114
i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...