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2010年度報告及財務摘要成功領航維多利亞港的優越條件—水深且有天然屏障保護—乃香港經濟飛騰的一個主要因素，亦造就了香港航運業的發展，成為國際一級典範。會計專業是本港賴以成功的另一重要因素，而香港會計師公會會員更是我們金融市場信心的保證。在本年報中，我們介紹公會活動之餘，亦會闡述航運業與會計業的共通之處。此外，我們有不少會員都是全球航運業中的高級行政人員，在年報中亦會述說他們公司的故事。我們特此 ...

Release Date: 2010-11-10

Summary_Financial_Report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會Summary Financial Report For the year ended 30 June 2005 簡明財務報告截至二零零五年六月三十日止年度Leadership, Openness, Inf ...

Release Date: 2005-11-10

File Type: pdf | Size: 426 KB

ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

Update 272

1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...

File Type: pdf | Size: 594 KB

ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

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

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019 10 08 r1 3_ 19 04 12 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decisio ...

1008r13_PD_CFS_190614

1008r13_PD_CFS_190614 10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision ...

1008r13_PD_CFS_190614

1008r13_PD_CFS_190614

1008r13_PD_CFS_190614

Corporate Finance Series (May-Jun 2019)_v3

10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the genera ...

Corporate Finance Series (May-Jun 2019)_v3_190906103156

File Type: pdf | Size: 12 MB

Module 11_LP_Vol 2

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full_report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...

Release Date: 2005-11-21

File Type: pdf | Size: 10 MB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

2017_OceanPark_Penguin

海洋公園（本園）企鵝全接觸教育活動參加細則參加細則誰能參加企鵝全接觸？誰能參加企鵝全接觸？誰能參加企鵝全接觸？為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下 ...

Release Date: 2017-07-31

File Type: pdf | Size: 890 KB

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

Release Date: 2015-11-16

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

Release Date: 2011-11-11

cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

Release Date: 2009-11-05

Module A Student Notes (All)_1

Module A Student Notes (All)_1 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

Module A Student Notes (All)a

Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...

Module A Student Notes (All)

Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

Module A Student Notes (All)_2

Module A Student Notes (All)_2 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 512 KB

cl8s

Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...

Module D_MPS_Part 2

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File Type: pdf | Size: 397 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

Module C 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

Release Date: 2019-03-25

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