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prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

Release Date: 2005-10-03

File Type: pdf | Size: 568 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

hksa706cfd

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...

Release Date: 2019-03-25

File Type: pdf | Size: 200 KB

HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

Release Date: 2017-07-12

File Type: pdf | Size: 1 MB

HKIoD

Release Date: 2017-07-12

File Type: pdf | Size: 1 MB

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

File Type: pdf | Size: 1 MB

20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

Release Date: 2013-05-06

File Type: pdf | Size: 684 KB

ED-ConstitutionalreviewpartII

September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

Release Date: 2009-09-08

File Type: pdf | Size: 392 KB

aossg

4 January 2012 Mr Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans AOSSG comments on Exposure Draft ED/2011/4 Investment Ent ...

Release Date: 2012-01-04

File Type: pdf | Size: 301 KB

Appendix 3 (IAESB-IES-2)

Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...

File Type: pdf | Size: 421 KB

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

Release Date: 2018-01-31

File Type: pdf | Size: 2 MB

techwatch45

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Release Date: 2006-07-05

File Type: pdf | Size: 301 KB

IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

Release Date: 2005-07-18

File Type: pdf | Size: 223 KB

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

Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...

Release Date: 2019-01-25

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

Release Date: 2007-01-11

File Type: pdf | Size: 149 KB

hksa70515

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

Release Date: 2019-03-25

File Type: pdf | Size: 799 KB

Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

Release Date: 2007-04-04

File Type: pdf | Size: 55 KB

Issue 31 - Practice review scope and selection after audit regulatory reform

1 Issue Issue 31 (SeptemberSeptember September September 2019 ) Dear practising members,Dear practising members, Dear practising members, Dear practising members, Dear practising members,Dear practisi ...

File Type: pdf | Size: 210 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

Release Date: 2016-12-21

File Type: pdf | Size: 119 KB

Final Prelim Results 161218

CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...

Release Date: 2016-12-21

File Type: pdf | Size: 119 KB

PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

Release Date: 2015-01-26

File Type: pdf | Size: 224 KB

PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

Release Date: 2015-01-26

File Type: pdf | Size: 224 KB

PAIB150205-13

About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

Release Date: 2014-12-24

File Type: pdf | Size: 225 KB

Global Call - CPA membership Current Offer

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/9/2022 11/F, Li Po Chun Chambers, No. 189 Des Voeu ...

File Type: pdf | Size: 2 MB

featuredbooks_apr15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Transfer Pricing Books E-books E-jour ...

Release Date: 2015-04-22

File Type: pdf | Size: 370 KB

Swire Properties 23-Aug-04

. . .-, . Swire Properties SwiPrero peLrtiimesit ed 33rd Floor, One Pacific Place BY FAX (NO. 2865 6603) AND BY POSI 88 QueenswHaoyn, gK ong Telephone: (852) 2844 3888 d Facsimile: (852) 2810 1547 23 ...

Release Date: 2004-10-11

File Type: pdf | Size: 259 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Bowling Summer League The Bowling Interest Group (BoIG) invites you to join the Bowling Summer League to be held between July and November 2019. You may form your own ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Practice Session Join the photo shooting session this July to capture the beautiful scenery at Ma Tso Lung (馬草壟), Sheung Shui. Theme: 再戰馬草壟 Date: 21 July ...

File Type: pdf

hksa58015

Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...

Release Date: 2019-03-25

File Type: pdf | Size: 441 KB

EL120314

e Webinar on SSeelllliinngg iinn CChhiinnaa –– WWhhaatt aarree tthhee Considerations? Speakers Mr. Samuel Chan, Tax Director of RSM Nelson Wheeler Tax Advisory Limited \\ Date 14 March 2012, Wednesday ...

Release Date: 2012-02-20

File Type: pdf | Size: 341 KB

ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

ed_ifrss

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

featuredbooks_feb15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Decision Making Books E-books E-journ ...

Release Date: 2015-02-11

File Type: pdf | Size: 377 KB

ED1_Basis conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

Release Date: 2002-07-30

File Type: pdf | Size: 147 KB

ED1_Basis_conclusion

Release Date: 2002-07-30

File Type: pdf | Size: 147 KB

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

File Type: pdf | Size: 188 KB

ed-technical-info-p1

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations Comments to be received by 30 April ...

Release Date: 2011-01-17

File Type: pdf | Size: 549 KB

ssap01q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...

File Type: pdf | Size: 17 KB

1705_Summer Promotion

第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計，方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...

Release Date: 2017-04-21

File Type: pdf | Size: 1 MB

featuredbooks-jan

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Budgeting Books E-books E-journals Bo ...

Release Date: 2013-01-07

File Type: pdf | Size: 518 KB

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

File Type: pdf | Size: 13 MB

techwatch58

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 ...

Release Date: 2007-07-26

File Type: pdf | Size: 234 KB

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prelimannouncements

ed_1214improve

hksa706cfd

HKIoD

HKIoD

HKIoD-Cambridge Global Directorship Programme (HKICPA)

20130418_module_d_part1

ED-ConstitutionalreviewpartII

aossg

Appendix 3 (IAESB-IES-2)

P293

techwatch45

IFAC_ED_networkfirm

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

Tax_Bulletin_2006

hksa70515

Feb07

Issue 31 - Practice review scope and selection after audit regulatory reform

Final Prelim Results 161218

Final Prelim Results 161218

PAIB150213

PAIB150213

PAIB150205-13

Global Call - CPA membership Current Offer

featuredbooks_apr15

Swire Properties 23-Aug-04

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

hksa58015

EL120314

ed_fair_value

ed_ifrss

featuredbooks_feb15

ED1_Basis conclusion

ED1_Basis_conclusion

Module 9

ed-technical-info-p1

ssap01q&a

1705_Summer Promotion

featuredbooks-jan

annual_report_2019_eng

techwatch58

PC-BA (Dec 14)_Question

Module C (Dec 14)_Question

25412

ed_issa5r

ed_issa5

ed_issa5

Module 9

AGM booklet