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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 ...

Release Date: 2007-12-27

calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

Release Date: 2007-09-27

File Type: pdf | Size: 853 KB

calendar

JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

Release Date: 2007-07-18

File Type: pdf | Size: 351 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

Release Date: 2006-12-28

File Type: pdf | Size: 976 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

Release Date: 2006-05-04

File Type: pdf | Size: 5 MB

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

Release Date: 2006-03-07

File Type: pdf | Size: 825 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

Release Date: 2016-06-06

File Type: pdf | Size: 221 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

Release Date: 2013-12-11

File Type: pdf | Size: 160 KB

BRIGE_practice schedule_July 10

Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...

Release Date: 2010-06-17

File Type: pdf | Size: 102 KB

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

Release Date: 2009-10-18

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

Release Date: 2009-10-18

FE June 2016 Paper I Panelists Report_Final

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Release Date: 2016-08-16

File Type: pdf | Size: 222 KB

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 174 KB

FE (Jun 2015)_Paper II_Panelists Report_Final

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File Type: pdf | Size: 229 KB

FE June 2016 Paper I Panelists' Report_Final

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File Type: pdf | Size: 222 KB

Panelists Report_Module C (Dec 15)_Final

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File Type: pdf | Size: 228 KB

FE (Jun 2015)_Paper II_Panelists Report_Final_20151007

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File Type: pdf | Size: 229 KB

Panelists Report_Module C (Dec 15)_Final_1

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File Type: pdf | Size: 228 KB

update131

i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...

File Type: pdf | Size: 732 KB

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

Release Date: 2016-06-21

File Type: pdf | Size: 296 KB

MBIG160709

Release Date: 2016-06-21

File Type: pdf | Size: 296 KB

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

Release Date: 2016-03-04

File Type: pdf | Size: 807 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

calendar

AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

Release Date: 2007-08-20

File Type: pdf | Size: 263 KB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

Release Date: 2019-01-25

update315

i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...

File Type: pdf | Size: 201 KB

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

Release Date: 2019-01-25

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 ...

File Type: pdf | Size: 435 KB

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

Release Date: 2017-02-01

apm20170203old

Release Date: 2017-01-18

File Type: pdf | Size: 823 KB

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 ...

Release Date: 2016-06-01

20150519_ETSII_A

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Release Date: 2015-05-22

File Type: pdf | Size: 5 MB

05

中国人寿保险股份有限公司关于《国际会计准则第7号》修订的反馈意见香港会计师公会：贵公会关于邀请我公司对国际会计准则理事会《国际会计准则第7号》修订征求意见稿反馈意见的函收悉，经研究我公司反馈意见如下，供参考。一、披露动议修订对《国际会计准则第7号——现金流量表》修订的本征求意见稿是披露动议项目的组成部分。建议的修订目标如下： 1. 改进向财务报表使用者提供的关于主体筹资活动的信息（不包括权益项目 ...

Release Date: 2015-03-17

File Type: pdf | Size: 390 KB

Discount offer

香港中樂團現特為香港會計師公會會員或其親戚子女提供兩項「認識中樂齊齊揀」課程優惠。兩項課程名額有限，欲報從速，額滿即止！１）７月課程整個課程共四堂，學費每位原價HK1,660（連報名費），現優惠價每位HK1,400 （優惠已豁免報名費HK100 及享有9 折優惠），２）８月課程（「認識中樂齊齊揀課程*」特別班）日期：2013 年8 月30 日（五）時間：10am-1pm（整個課程於3 小時 ...

Release Date: 2013-06-27

File Type: pdf | Size: 436 KB

Module 14

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Release Date: 2012-10-15

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

Release Date: 2009-12-16

File Type: pdf | Size: 222 KB

calendar

November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

Release Date: 2006-11-09

File Type: pdf | Size: 847 KB

FPE_App_form_June06

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...

Release Date: 2006-03-15

File Type: pdf | Size: 85 KB

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

Release Date: 2006-03-10

Associate Level

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Release Date: 2020-11-04

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

File Type: pdf | Size: 684 KB

LYJMF_Concert_Intro

2017 年7 月12 日中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站）林耀基音樂基金將於2017 年7 月12 日星期三晚上8 時假香港文化中心音樂廳舉行慶祝香港回歸祖國二十週年紀念活動之中國小提琴巨星匯演— 林耀基教授誕辰八十周年全國巡演音樂會（香港站）。2017 年是林耀基教授的八十週年誕辰，他的學生們從世界各地匯聚到一起，舉辦紀念活動，傳承一代宗師的音樂精神和教學理 ...

Release Date: 2017-06-20

File Type: pdf | Size: 225 KB

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

Release Date: 2014-11-27

File Type: pdf | Size: 90 KB

out_jan

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 in Wanch ...

Release Date: 2011-01-06

File Type: pdf | Size: 262 KB

100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

Release Date: 2010-05-14

File Type: pdf | Size: 186 KB

TIG100610

Release Date: 2010-05-14

File Type: pdf | Size: 186 KB

TIG090910

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 Taxation Interest Group members. To register: ...

Release Date: 2009-08-26

File Type: pdf | Size: 262 KB

090910

Release Date: 2009-08-26

File Type: pdf | Size: 262 KB

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

File Type: pdf | Size: 219 KB

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

Release Date: 2009-05-14

File Type: pdf | Size: 151 KB

ED_IFRS_7

October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...

Release Date: 2008-10-14

File Type: pdf | Size: 421 KB

HKBN Handbill 20231130 ENG

Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodpe ...

File Type: pdf | Size: 202 KB

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 ...

File Type: pdf | Size: 194 KB

HKBN Handbill 20231231 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

File Type: pdf | Size: 181 KB

HKBN Handbill 20240131 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

File Type: pdf | Size: 175 KB

About the Programme

.container { max-width: 100%; width: 100%; padding: 0 auto; margin: 0 auto; box-sizing: border-box; } .image-container { text-align: center; margin-bottom: 20px; } .image-container img { max-width: 10 ...

Release Date: 2024-05-20

event

Release Date: 2009-04-20

File Type: pdf | Size: 154 KB

P090612

6 初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009 年6 月12 日至7 月24 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教 ...

Release Date: 2009-04-02

File Type: pdf | Size: 131 KB

calendar

Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-11-24

File Type: pdf | Size: 264 KB

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 ...

File Type: pdf | Size: 159 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

File Type: pdf | Size: 582 KB

satmeetingnotes2015_EN

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2016-04-27

FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

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File Type: pdf | Size: 232 KB

Panelists_Report_Module_B_(Dec_14)_Final_1

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gposat-meeting-note-eg

Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...

Release Date: 2016-08-04

File Type: pdf | Size: 317 KB

CL8

1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...

File Type: pdf | Size: 3 MB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

HKICPA_Career_survey_2019

File Type: pdf | Size: 3 MB

ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

Release Date: 2010-06-24

File Type: pdf | Size: 179 KB

techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

Release Date: 2009-01-08

File Type: pdf | Size: 232 KB

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006; revised April 2013 Effe ...

File Type: pdf | Size: 186 KB

sub-isae3420

Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

Release Date: 2010-09-30

File Type: pdf | Size: 2 MB

hksir300

Release Date: 2006-03-24

File Type: pdf | Size: 85 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

Release Date: 2015-10-09

File Type: pdf | Size: 221 KB

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 ...

Release Date: 2013-08-26

Module C (Dec10)_Question

Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 101 KB

s100707

AntiAntiAntiAnti-money Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist Financingmoney Laundering and Counter Terrorist ...

Release Date: 2010-06-07

File Type: pdf | Size: 181 KB

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...