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hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

Release Date: 2019-03-25

File Type: pdf | Size: 299 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

Release Date: 2019-03-25

File Type: pdf | Size: 332 KB

update131

i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...

Release Date: 2019-03-25

File Type: pdf | Size: 732 KB

order_763F_name removed

1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...

Release Date: 2016-05-31

File Type: pdf | Size: 62 KB

order_0522

Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...

Release Date: 2015-06-08

File Type: pdf | Size: 545 KB

0405wkshop

Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...

Release Date: 2015-03-05

File Type: pdf | Size: 1 MB

20141104_ETS_A_S3

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Release Date: 2014-11-05

File Type: pdf | Size: 2 MB

2_12_2013_ModuleA_Essay

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Release Date: 2013-12-11

File Type: pdf | Size: 937 KB

techwatch41

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: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

Release Date: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch40

Release Date: 2006-01-16

File Type: pdf | Size: 235 KB

FE (Jun 16) Paper I_Answer

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper I_Answer_1

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper I_Answer_2

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File Type: pdf | Size: 333 KB

1412Paper 2Annex 22

Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...

File Type: pdf | Size: 209 KB

sub_spa

Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

File Type: pdf | Size: 263 KB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

Student Disciplinary Committee Proceedings Rules_final

1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...

File Type: pdf | Size: 239 KB

update196

i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

MPS_A_PartII

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

Release Date: 2018-04-19

File Type: pdf | Size: 4 MB

MPS_A_PartII

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Release Date: 2018-04-19

File Type: pdf | Size: 4 MB

list

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

Release Date: 2015-11-05

File Type: pdf | Size: 599 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

Release Date: 2009-03-16

File Type: pdf | Size: 1 MB

hkas34

Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...

File Type: pdf | Size: 460 KB

HKAS 34_2023

Interim Financial Reporting Hong Kong Accounting Standard 34 HKAS 34 Revised August 2022May 2024 INTERIM FINANCIAL REPORTING Copyright 2 HKAS 34 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute o ...

File Type: pdf | Size: 807 KB

Exposure Draft 2023

Date Title 8 December 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision with link to Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Con ...

Release Date: 2022-04-13

Important Dates for Associate and Professional Module Examinations (June 2021 Session)

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Release Date: 2021-03-30

2000 - 2014

Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...

Release Date: 2019-03-05

System requirements

Minimum System Requirement for accessing FCCP courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) Andro ...

Release Date: 2018-11-05

Important note_20182

1 Important notes for preparing and attending QP workshops (A) Workshop as a prerequisite for sitting the module examination You should complete the workshop satisfactorily to be eligible to sit the m ...

Release Date: 2018-08-20

File Type: pdf | Size: 54 KB

PI flyer_published

Insolvency Preparatory I The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commencing 28 April 2 ...

Release Date: 2018-04-17

File Type: pdf | Size: 630 KB

GPOSAT_2017_TC_extracted

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與廣東省國家稅務局（“省國稅”）於2017 年12 月8 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束 ...

Release Date: 2018-03-15

File Type: pdf | Size: 173 KB

GPOSAT_2017_SC_extracted

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与广东省国家税务局（“省国税”）于2017 年12 月8 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束 ...

Release Date: 2018-03-15

File Type: pdf | Size: 157 KB

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

Release Date: 2017-09-07

File Type: pdf | Size: 128 KB

Module C LP Summary of Changes 2017

Release Date: 2017-09-07

File Type: pdf | Size: 128 KB

HealthHarvest_OrderForm_20170703

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...

Release Date: 2017-07-03

File Type: pdf | Size: 3 MB

HKICPA order form 2016-2017

Release Date: 2016-11-10

File Type: pdf | Size: 3 MB

AnnexE_Eng_30Sep2016

Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...

Release Date: 2016-10-07

File Type: pdf | Size: 338 KB

Annex_E_Eng_30Sep2016_old

Release Date: 2016-10-05

File Type: pdf | Size: 337 KB

System Requirements

Minimum System Requirement for accessing e-Series courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) A ...

Release Date: 2016-09-30

CYPG160630

Young Coalition Professional Group – Joint professional networking party 2016 30 June 2016 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 27 June 2016) Finance & Operations Department, Hon ...

Release Date: 2016-06-21

File Type: pdf | Size: 617 KB

CYPG160630

Release Date: 2016-06-21

File Type: pdf | Size: 617 KB

Flyer_Jun2016_MPSv.2

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Release Date: 2016-04-06

File Type: pdf | Size: 123 KB

ApplicationForm_Jun2016_v2

Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...

Release Date: 2016-04-06

File Type: pdf | Size: 154 KB

s160427f_form

HKICPA Forum: Soft Skills -The Neglected Success Ingredient 27 April 2016 (S160427F) -HKIAAT Member Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung Hous ...

Release Date: 2016-03-24

File Type: pdf | Size: 81 KB

Flyer_Jun2016_MPSv.1

Release Date: 2016-03-09

File Type: pdf | Size: 123 KB

Flyer_Jun2016_MPSv

Release Date: 2016-03-09

File Type: pdf | Size: 123 KB

ApplicationForm_Jun2016_0229

Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...

Release Date: 2016-03-08

File Type: pdf | Size: 155 KB

356

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 December 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

Release Date: 2016-02-22

File Type: pdf | Size: 83 KB

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hk(ifric)-int23

hk(ifric)-int 19

update131

order_763F_name removed

order_0522

0405wkshop

20141104_ETS_A_S3

2_12_2013_ModuleA_Essay

techwatch41

techwatch41

techwatch40

FE (Jun 16) Paper I_Answer

FE (Jun 16) Paper I_Answer_1

FE (Jun 16) Paper I_Answer_2

1412Paper 2Annex 22

sub_spa

Module 5

Student Disciplinary Committee Proceedings Rules_final

update196

MPS_A_PartII

MPS_A_PartII

list

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission

hkas34

HKAS 34_2023

Exposure Draft 2023

Important Dates for Associate and Professional Module Examinations (June 2021 Session)

2000 - 2014

System requirements

Important note_20182

PI flyer_published

GPOSAT_2017_TC_extracted

GPOSAT_2017_SC_extracted

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017

HealthHarvest_OrderForm_20170703

HKICPA order form 2016-2017

AnnexE_Eng_30Sep2016

Annex_E_Eng_30Sep2016_old

System Requirements

CYPG160630

CYPG160630

Flyer_Jun2016_MPSv.2

ApplicationForm_Jun2016_v2

s160427f_form

Flyer_Jun2016_MPSv.1

Flyer_Jun2016_MPSv

ApplicationForm_Jun2016_0229

356