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Module A (5th edition)_Part 2

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File Type: pdf | Size: 9 MB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

Release Date: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

Release Date: 2007-04-26

File Type: pdf | Size: 875 KB

42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 8 MB

3tb6

File Type: pdf | Size: 1 MB

t3tb6

File Type: pdf | Size: 8 MB

Module D 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

File Type: pdf | Size: 12 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

Release Date: 2018-04-26

File Type: pdf | Size: 12 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 MB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

Release Date: 2019-03-25

File Type: pdf | Size: 825 KB

update192

i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

Release Date: 2019-03-25

File Type: pdf | Size: 954 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

Release Date: 2017-11-15

File Type: pdf | Size: 5 MB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

Release Date: 2016-11-24

File Type: pdf | Size: 6 MB

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 ...

Release Date: 2009-12-08

File Type: pdf | Size: 3 MB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

Release Date: 2007-02-05

File Type: pdf | Size: 794 KB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

8601

THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...

File Type: pdf | Size: 787 KB

8601pned20

30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...

File Type: pdf | Size: 1 MB

update163

i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

invitation_to_Comment_0809

31 July 2008 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 ...

Release Date: 2008-07-31

File Type: pdf | Size: 1 MB

050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

Release Date: 2004-11-19

File Type: pdf | Size: 1 MB

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

annual_report_2017_chi

推動創新迎接未來2017年度報告目錄0 0 2 會長及行政總裁報告0 0 6 架構、管治及財務0 1 0 專業資格及教育培訓0 1 5 準則、職業道德及監管0 1 9 會員支援及發展0 2 4 內地及國際0 2 9 傳訊及品牌0 3 3 創造不一樣的改變及思維領導0 3 7 企業社會責任報告0 4 0 理事會0 4 1 委員會及工作小組0 4 2 管理團隊0 4 3 核數師報告及財務報告香港會計師 ...

Release Date: 2017-11-24

File Type: pdf | Size: 6 MB

annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

Release Date: 2016-12-01

File Type: pdf | Size: 3 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

Release Date: 2010-04-06

File Type: pdf | Size: 1 MB

ED_IAS_37_19_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

Release Date: 2005-06-30

File Type: pdf | Size: 738 KB

ED-IAS37nIAS19

Release Date: 2005-06-30

File Type: pdf | Size: 738 KB

annual_report_2018_chi

會長報告理事會管理團隊會員及專業資格會員支援及專業發展傳訊及聯繫企業社會責任報告架構、管治及財務準則、職業道德及監管委員會及工作小組核數師報告及財務報告內地及國際思維領導香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金37 33 40 41 42 02 06 11 16 21 25 29 43 目錄1 前言我們正身處「Accounting Plus」世代，會計師享有廣泛多元的事業發展，亦 ...

File Type: pdf | Size: 8 MB

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

File Type: pdf | Size: 1 MB

HKICPA Annual Report 2022 Eng

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File Type: pdf | Size: 7 MB

Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

HKICPA Eng Annual Report 2023

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File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

File Type: pdf | Size: 779 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

Module 12_LP

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File Type: pdf | Size: 15 MB

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

Release Date: 2010-01-20

File Type: pdf | Size: 1 MB

ED_IASB_SME

February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...

Release Date: 2007-02-15

File Type: pdf | Size: 1 MB

ED-IASB-SME

Release Date: 2007-02-15

File Type: pdf | Size: 1 MB

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

Release Date: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

Release Date: 2005-11-02

File Type: pdf | Size: 1 MB

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Module A (5th edition)_Part 2

Part1_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartI

42t3tb6

3tb6

t3tb6

Module D 6th Edition Learning Pack_Part 1

Module D (5th edition)_Part 1

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

Module D Taxation Part 1

Module C Business Assurance_Part 2

pn860_1_17

update192

update175

annual_report_2017_eng

annual_report_2016_eng

cpa-annual-report-tc

spm_cad1

annual_report_2018_eng

8601

pn860_1_17av

pn860_1_17ar

pn860_1_17

aatb6_2108

8601pned20

update163

invitation_to_Comment_0809

050208_SFC

update191

annual_report_2017_chi

annual_report_2016_chi

Module D Taxation Part 4

dp-extractive-activities

ED_IAS_37_19_Amend

ED-IAS37nIAS19

annual_report_2018_chi

update244

HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

HKICPA Eng Annual Report 2023

HKICPA Eng Annual Report 2023

314n19

Module 14_LP

Module 12_LP

update082

private-entities

ED_IASB_SME

ED-IASB-SME

DPMeasurement_full

DP-Measurement-FullVer