ed-Submission-on-Clarity-Project-Mar06
By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...
ed-Submission-on-Clarity-Project-Mar06
By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...
Global Call Limited_CPA membership offer Jan 2022
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 : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...
rp_goodwill20
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
featuredbooks_monthly
1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...
Module A 20140520 handouts
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0406016
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Law Up-date (Liquidations) Speaker : Mr. Philip Smart, Associate Profe ...
0406016
Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Law Up-date (Liquidations) Speaker : Mr. Philip Smart, Associate Profe ...
A4
26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...
kpmg 29 Sep 2004
L11'!!'I' KPMG Telephone8 522 5226 022 8thF loorP, rinceB'su ilding Fax 8522 8452 588 10C hateRr oad Internet www.kpmg.com.hk CentraHl, ongK ong PO Box 50 GeneraPlo sOt ffice HongK ong ...
ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
160920
U..S.. Tax Updatte Programme Code:: TFA Five years after the implementation of FATCA (Foreign Account Tax Compliance Act), the provisions and effects are being felt by many people and businesses. Taxp ...
item31211
1 Examples of additional complexity due to the requirement to “weight” multiple services 1. Executive Summary Insurers recognise the need for amendments to be made to IFRS 17 in relation to the contra ...
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 ...
sub_ ISQM
Page 1 of 13 27 June 2019 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Overall Explanatory Memorandum, The IAASB’ ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
ed_IAASB_ISA600
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...
msrd
1 Meeting Summary of HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements (via teleconference) Date: 23 June 2020, Tuesday Time: 5:00 p.m. – 8:00 p ...
Module A (Dec 12)_Answer
Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...
spi
Page 1 of 9 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 only ...
overview-2017
www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...
techwatch75
Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
IE_IASB_ED9
September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...
ssap30
SSAP 30 (January 2001) 1 SSAP 30 STATEMENT OF STANDARD ACCOUNTING PRACTICE 30 BUSINESS COMBINATIONS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the ...
aasc_330
1 Minutes of the 330th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 18 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
october
1 Minutes of the 186th meeting of the Financial Reporting Standards Committee held on Wednesday, 6 October 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...