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976r2_EandT_TeacherExpressOnline_140912

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

Release Date: 2014-09-12

File Type: pdf | Size: 695 KB

hkiod-feb-mar

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W140222 for Session 1 W140222A for Session 2 W14 ...

Release Date: 2014-01-10

File Type: pdf | Size: 282 KB

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

Release Date: 2013-10-03

File Type: pdf | Size: 193 KB

af-final-exam

Release Date: 2013-10-03

File Type: pdf | Size: 193 KB

360-degree-mgt-skills-jul-sep

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...

Release Date: 2013-06-04

File Type: pdf | Size: 863 KB

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

Release Date: 2011-08-01

File Type: pdf | Size: 204 KB

Circular_BRIG110611

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

Release Date: 2011-06-01

File Type: pdf | Size: 198 KB

circular_101218f

Release Date: 2010-11-05

File Type: pdf | Size: 222 KB

ttp

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

Release Date: 2010-08-24

File Type: pdf | Size: 659 KB

s100809s

HKAS 27 and HKFRS 3 (Revised) Programme Code: S100809S HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separate Financial Statements issued in 2008 have become effective and introduced cert ...

Release Date: 2010-07-13

File Type: pdf | Size: 182 KB

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

Release Date: 2010-03-10

File Type: pdf | Size: 206 KB

090918

By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...

Release Date: 2009-09-18

File Type: pdf | Size: 59 KB

Kingsway_form

Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...

Release Date: 2007-11-28

File Type: pdf | Size: 1 MB

0409

Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...

Release Date: 2005-02-07

File Type: pdf | Size: 131 KB

FRSCMS-Nov

Release Date: 2005-02-07

File Type: pdf | Size: 131 KB

securitiesandfuturesbill

-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...

Release Date: 2002-11-15

File Type: pdf | Size: 328 KB

280302-letter

Release Date: 2002-04-09

File Type: pdf | Size: 69 KB

280302-letter

Release Date: 2002-04-09

File Type: pdf | Size: 69 KB

pia

Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...

File Type: doc | Size: 270 KB

pia

File Type: doc | Size: 270 KB

SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

File Type: pdf | Size: 48 KB

Workshop Topics Module D Workshop 1 (December 2017)

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File Type: pdf | Size: 201 KB

eddp_iasb

The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...

File Type: pdf | Size: 1 MB

ms_rddp

Page 1 of 4 Meeting summary of HKICPA roundtable discussion Date: 11 May 2021, Tuesday Time: 4:00 p.m. – 7:00 p.m. IASB Discussion Paper (DP) on Business Combinations under Common Control (BCUCC) Erne ...

File Type: pdf | Size: 426 KB

ed_ias1def

IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...

File Type: pdf | Size: 147 KB

Peninsula 2024 Mooncake Flyer

THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...

File Type: pdf | Size: 2 MB

20150415_SharingForum_MA

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Release Date: 2015-04-23

File Type: pdf | Size: 3 MB

tue-jan-mar_final

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

Release Date: 2011-01-31

File Type: pdf | Size: 2 MB

ed-stripping-costs

Draft IFRIC Interpretation DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine Comments to be received by 30 November 2010 August 2010Draft Interpretation DI/2010/1 Stripping Costs in ...

Release Date: 2010-08-24

File Type: pdf | Size: 466 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

Release Date: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

Release Date: 2009-03-13

File Type: pdf | Size: 89 KB

CL7

23 November 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, In ...

File Type: pdf | Size: 1 MB

ms_ap

Page 1 of 10 Meeting with Business Combinations and Reporting Entity Advisory Panel (via video-conference) Date: 24 February 2021 Time: 10:00 am – 12:15 pm IASB Discussion Paper on Business Combinatio ...

File Type: pdf | Size: 538 KB

egias1

Page 1 of 12 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 onl ...

File Type: pdf | Size: 258 KB

M9 MPS Dec 2023

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Release Date: 2022-11-22

MPS M14-Part II Dec 2022

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Release Date: 2022-11-22

MPS M14-Part I Jun 2024

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Release Date: 2022-11-22

MPS M14-Part II Dec 2022

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Release Date: 2021-11-04

MPS M14-Part II Jun 2021

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Release Date: 2021-05-05

MPS M14-Part II Jun 2021

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Release Date: 2021-05-05

MPS M14-Part I Jun 2024

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Release Date: 2021-05-05

Financial Education Series

Episode 1 Have you ever unintentionally filled your shopping cart up when queuing for the cashier? This is an example of impulse buying! It may become an obstacle standing in your way of budgeting and ...

Release Date: 2020-04-02

Programme for new members_NMC2017

Hard work pays off. Let's celebrate your achievement! You are cordially invited to the NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since April 2016) Saturday, 20 May 2017 3:00pm – ...

Release Date: 2017-05-05

File Type: pdf | Size: 139 KB

Programme

Mentorship Saturday, 8 April 2017 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Time: 10 a.m. – 1 p.m. Briefing session 1 p.m. – 2 p.m. Light lunch for mentor-mentee mingling 2 p. ...

Release Date: 2017-04-03

File Type: pdf | Size: 37 KB

Programme for new member 2016

NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2015) Date: Time: 21 May 2016, Saturday 3:00 p.m. – 5:00 p.m. Venue: Hong Kong Institute of CPAs 27th Floor, Wu Chung House, 213 ...

Release Date: 2016-04-07

File Type: pdf | Size: 107 KB

Programme

Mentorship Saturday, 9 April 2016 HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai Date: Saturday, 9 April 2016 Venue: HKICPA, 27/F., Wu Chung House, 213 Queen's Road East, Wanch ...

Release Date: 2016-04-05

File Type: pdf | Size: 202 KB

Programme_2015

NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2014) Date: Time: 16 May 2015, Saturday 3:00 p.m. – 5:00 p.m. Venue: 27th Floor, Wu Chung House, 213 Queen's Road East, Wanch ...

Release Date: 2015-04-16

File Type: pdf | Size: 261 KB

Results_RSCPGT2015

香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 20154 March 2015 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Wang Lap Han JeffreyBest gross score (Nort ...

Release Date: 2015-03-05

File Type: pdf | Size: 33 KB

Circular1412_TKan

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

Release Date: 2014-11-13

File Type: pdf | Size: 107 KB

AATB4_letter

Dear members, AATB 4 Guidance on section 408 of the Companies Ordinance The Institute has today issued AATB 4 Guidance on section 408 of the Companies Ordinance. The Hong Kong Companies Ordinance (Cap ...

Release Date: 2014-02-25

File Type: pdf | Size: 29 KB

AATB4_letter

Release Date: 2014-02-25

File Type: pdf | Size: 29 KB

2014

DateSubject 18 December 2014 Institute comments on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) - Comment letters received 11 Novembe ...

Release Date: 2014-02-14

2014

Release Date: 2014-02-14

Programme for new member 2013

CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since June 2012. Date: Time: 11 May 2013, Satu ...

Release Date: 2013-04-11

File Type: pdf | Size: 224 KB

Score sheet

Joint Professional Golf Tournament 201228 March 2012 at Kau Sai Chau Public Golf CourseACCOUNTANTNameTimeCourseH'capGrossPoints64Loong Chi Fai Eddie13:12S1311032867Chan Mee Chi, Sabrina (Ms)12:18S ...

Release Date: 2012-03-30

File Type: pdf | Size: 38 KB

3HK-smartphone

Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer special monthly plans for the following smart phones. OOffffeerrss Monthly plans for iPhone4 (please click here ...

Release Date: 2011-07-27

File Type: pdf | Size: 35 KB

Sofitel

Waterfront location, city centre, the only luxury French hotel brand in Macau. The 408 rooms of refined elegance, chic bar and restaurant, ’s renowned “MYBED”, L’Occitane bathroom amenities, ensure th ...

Release Date: 2010-05-14

File Type: pdf | Size: 72 KB

results200910

CPA Cup -60th National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽4 October 2009 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 SOVEREIGN TRUST FAIR DINKUM SOVEREIGN ...

Release Date: 2009-10-09

File Type: pdf | Size: 599 KB

CPA_Source_guide

Guide to List Your Firm’s Profile in “CPA FirmDirectory” and get free job postings You can choose to complete the information in either English or Chinese languages. Step 1: To list your firm profile ...

Release Date: 2005-09-20

File Type: pdf | Size: 111 KB

Programme

File Type: doc | Size: 127 KB

Refund of Enrolment Fee Form (For China Students)

Refund of Enrolment Fee Form (For China Students) Last update: 2012.12.07 Hong Kong Institute of Certified Public Accountants ("HKICPA") Refund of Assessment/Registration/Enrolment Fee Form ...

File Type: pdf | Size: 316 KB

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 ...

File Type: pdf | Size: 130 KB

Web_HTHK (3)

Web_HTHK (3) Hutchison Telecommunications (Hong Kong) Limited ("HTHK") is pleased to offer HKICPA members and staff the last chance to sign up for discounted monthly plans with unlimited dat ...

File Type: pdf | Size: 38 KB

CPA401 application form

CPA401 Gimbal Health Membership Benefit Application Formfor HKICPA MembersPlease mail this form cheque (payable to Hong Kong Healthcare Medical Centre Limited) to:Hong Kong Healthcare Medical Centre ...

File Type: docx | Size: 30 KB

Financial reporting issues

Automatic transition to the no-par regime Answer In accordance with section 135 of, and section 37 of Schedule 11 to, the new CO, "share capital" is expanded on 3 March 2014 to consist of: ( ...

Release Date: 2019-04-23

candidate7

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File Type: pdf | Size: 3 MB

candidate10

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File Type: pdf | Size: 2 MB

update300

i Update No. 300 (Issued 25 September 2023) This Update relates to the following publications: 1. Lack of Exchangeability (Amendments to HKAS 21 The Effects of Changes in Foreign Exchange Rates) The a ...

File Type: pdf | Size: 191 KB

CO-rewrite - non transitional QA

Meaning of wholly owned Question E1 – Meaning of "wholly owned" Section 379(3) exempts a holding company from preparing consolidated financial statements if it is a "wholly owned subsid ...

Release Date: 2019-04-18

Olimo Terms Conditions 2023

Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...

File Type: pdf | Size: 221 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

Release Date: 2019-03-25

File Type: pdf | Size: 820 KB

Module A_Preseen_20182

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Release Date: 2018-08-01

File Type: pdf | Size: 265 KB

FCP flyer_published_1

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

Release Date: 2017-03-23

File Type: pdf | Size: 1 MB

FCP flyer_published

Release Date: 2017-03-17

File Type: pdf | Size: 1 MB

DC_1102P_19082016

, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...

Release Date: 2016-08-16

File Type: pdf | Size: 253 KB

MPS_Module A_Part 2

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Release Date: 2016-04-25

File Type: pdf | Size: 2 MB

Circular_TTIG160424

Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...

Release Date: 2016-03-04

File Type: pdf | Size: 357 KB

TeacherExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

Release Date: 2015-11-25

File Type: pdf | Size: 4 MB

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

Release Date: 2015-10-05

File Type: pdf | Size: 27 KB

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

Release Date: 2014-11-28

File Type: pdf | Size: 48 KB

sv600

Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...

Release Date: 2014-03-28

File Type: pdf | Size: 1 MB

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

Release Date: 2014-02-27

File Type: pdf | Size: 288 KB

techwatch80

Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

Release Date: 2009-06-04

File Type: pdf | Size: 277 KB

notes_for_auditors_Nov05old

Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...

Release Date: 2005-11-02

File Type: pdf | Size: 65 KB

notes_for_auditors_Nov05

Release Date: 2005-11-02

File Type: pdf | Size: 65 KB

1a

Form IA-1 (September 2004) Page 1 P:\MEM\Int'l Affiliates\Form\HKICPA\IA Sep-04.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap ...

Release Date: 2004-09-02

File Type: pdf | Size: 87 KB

File Type: pdf | Size: 93 KB

update008

Update No. 8 (Issued November 2004) Document Reference and Title Instructions Explanations 1. VOLUME II1. II Contents of Volume IIReplace contents pages 1 & 2 with revised contents pages 1 & 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 234 KB

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Search Result for "云搜索引擎3咨询QQ：50317349 阿拉山口国内搜索引擎,屏蔽搜索引擎" : 3501 - 3600 of 17338

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976r2_EandT_TeacherExpressOnline_140912

hkiod-feb-mar

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0202-1

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280302-letter

280302-letter

pia

pia

SRCom_OperationManual

Workshop Topics Module D Workshop 1 (December 2017)

eddp_iasb

ms_rddp

ed_ias1def

Peninsula 2024 Mooncake Flyer

20150415_SharingForum_MA

tue-jan-mar_final

ed-stripping-costs

CIESreport

CIESreport

CL7

ms_ap

egias1

M9 MPS Dec 2023

MPS M14-Part II Dec 2022

MPS M14-Part I Jun 2024

MPS M14-Part II Dec 2022

MPS M14-Part II Jun 2021

MPS M14-Part II Jun 2021

MPS M14-Part I Jun 2024

Financial Education Series

Programme for new members_NMC2017

Programme

Programme for new member 2016

Programme

Programme_2015

Results_RSCPGT2015

Circular1412_TKan

AATB4_letter

AATB4_letter

2014

2014

Programme for new member 2013

Score sheet

3HK-smartphone

Sofitel

results200910

CPA_Source_guide

Programme

Refund of Enrolment Fee Form (For China Students)

051017Q&A

Web_HTHK (3)

CPA401 application form

Financial reporting issues

candidate7

candidate10

update300

CO-rewrite - non transitional QA

Olimo Terms Conditions 2023

update130

Module A_Preseen_20182

FCP flyer_published_1

FCP flyer_published

DC_1102P_19082016

MPS_Module A_Part 2