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TF event (23

Transfer pricing DIPN series – DIPN 59 : Transfer pricing between associated persons – Part 2 Programme Code: SCPD19102301 About the topic The Inland Revenue Department (IRD) published the three long- ...

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1554_MS_BankingIssueSeries2019_190925

1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...

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TF event (31

Transfer pricing DIPN series – DIPN 58: TP documentation and CbCRs Programme Code: SCPD19103102 About the topic Proper transfer pricing (TP) documentation to effectively demonstrate the arm’s length n ...

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1008r14_PD_CFS_190925

1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...

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HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Economic Subst ...

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1008r14_PD_CFS_190925

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n_hkas315

Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...

Release Date: 2020-03-30

File Type: pdf | Size: 1 MB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

Release Date: 2014-10-17

File Type: pdf | Size: 507 KB

dp_rate

Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...

Release Date: 2014-09-16

File Type: pdf | Size: 486 KB

bc-revenue

November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

Release Date: 2011-11-14

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ed-ISA_230_540_560_580_610_720_ED

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...

Release Date: 2007-01-09

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sa31522

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...

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01_14

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90022

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...

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14n_hksa315

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01_14

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3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

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hksa705cfd

1 Modifications to the Opinion in the Independent Auditor’s Report HKSA 705 Issued September 2009, revised July 2010, June 2014* Effective for audits of financial statements for periods beginning on o ...

Release Date: 2019-03-25

File Type: pdf | Size: 495 KB

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Release Date: 2019-03-25

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MPS_Module B_Part 1_Upload

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Release Date: 2016-10-17

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hl-ssr-report

About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...

Release Date: 2015-09-04

File Type: pdf | Size: 17 MB

CL 10 - Colin Chau

1 Mr. Hans Hoogervorst International Accounting Standards Board London EC4N 6XH United Kingdom 13 January 2014 Dear Sir, IASB Discussion Paper on "A Review of the Conceptual Framework for Financi ...

Release Date: 2014-01-14

File Type: pdf | Size: 307 KB

10_colinc

1 Mr. Hans Hoogervorst International Accounting Standards Board London EC4N 6XH United Kingdom 13 January 2014 Dear Sir, IASB Discussion Paper on "A Review of the Conceptual Framework for Financi ...

Release Date: 2014-01-14

File Type: pdf | Size: 307 KB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

Release Date: 2010-12-08

File Type: pdf | Size: 395 KB

FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

Release Date: 2010-03-26

File Type: pdf | Size: 1 MB

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

Release Date: 2009-04-02

File Type: pdf | Size: 373 KB

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

Release Date: 2009-01-14

File Type: pdf | Size: 372 KB

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TF event (23

1554_MS_BankingIssueSeries2019_190925

TF event (31

1008r14_PD_CFS_190925

TF event (23

1008r14_PD_CFS_190925

TF event (31

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

1008r14_PD_CFS_190925

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dp_rate

bc-revenue

ed-ISA_230_540_560_580_610_720_ED

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90022

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update048

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CL 10 - Colin Chau

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ed-hedge-accounting

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handbook