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sep-issue

PRC accounting中國企業會計準則體系與國際財務報告準則實現實質性趨同，是指在中國企業會計準則體系建設和國際趨同的進程中，中國財政部沒有片面強調與國際財務報告準則形式上的一致，而是注重在會計確認、計量和報告原則等實質內容上與國際財務報告準則的趨同，旨在使企業按照中國企業會計準則編制的財務報表與按照國際財務報告準則編制的財務報表相同。中國財政部始終對會計準則國際趨同有以下共識，而且一直堅持 ...

Release Date: 2009-07-29

File Type: pdf | Size: 519 KB

2.0 Student Registration

Section 1 Personal Particular Title (Tick “ü” as appropriate) q Mr. q Miss q Mrs. q Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nati ...

Release Date: 2008-06-24

File Type: pdf | Size: 561 KB

qa20071127

「內地勞動合同法」研討會2 0 0 7 年1 1 月2 7 日研討會期間，尚未回答的參加者提問： 1. 用人單位若與員工簽訂一年半時間的合同，而試用期為期兩個月，請問如果員工在這兩個月的試用期表現不理想，用人單位希望可以再給他一個月的時間以作進一步之觀察，故此延長該同事一個月的試用期，請問用人單位這樣做是否合乎法律法規？這樣的情形是發生在2007 年，請問是否合法？根據勞動合同法的規定，勞動合同 ...

Release Date: 2008-01-30

File Type: pdf | Size: 211 KB

070807a

1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...

Release Date: 2007-08-07

File Type: pdf | Size: 53 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

File Type: pdf | Size: 67 KB

EPS_0701

Audit Issues Questions & Answers Audit of Licensed Corporations and Associated Entities of Intermediaries The Questions and Answers (Q&As) below are developed by the Institute’s Expert Panel o ...

Release Date: 2007-01-23

File Type: pdf | Size: 67 KB

interim

Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...

Release Date: 2006-12-05

File Type: pdf | Size: 64 KB

IFRIC_D20_Draft_Interpretation

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...

Release Date: 2006-08-30

File Type: pdf | Size: 184 KB

4648stdsetting

Standard setting featureThe Institute’s Auditing and Assurance Standards Committee (AASC) has issued an exposure draft of discussion paper, “Requests For Special Purpose Reports,” for consultation unt ...

Release Date: 2006-08-14

File Type: pdf | Size: 275 KB

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

Release Date: 2006-01-04

File Type: pdf | Size: 286 KB

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

Release Date: 2005-08-03

File Type: pdf | Size: 91 KB

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

Release Date: 2005-06-30

File Type: pdf | Size: 40 KB

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

Release Date: 2005-04-29

File Type: pdf | Size: 67 KB

050331bc

Hong Kong Institute of CPAs n Hong Kong 一A Case for Professional Liability Reform i 「香港專業責任制度改革建議」香港會計師公會三項專業責任制度改革重要建議以鞏固香港的國際金融中心地位香港二零零五年三月十四日概論1. 香港會計師公會（公會）在香港專業責任制度改革方面的工作，包括引入會計師執業法團（一九九六年八月二日開 ...

Release Date: 2005-03-31

File Type: pdf | Size: 187 KB

D15

IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...

Release Date: 2005-03-22

File Type: pdf | Size: 81 KB

sas100

SAS 100 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 100 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Issued January 1997; revised February 2002; January 2004 ...

Release Date: 2004-09-03

File Type: pdf | Size: 144 KB

regulation

1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...

Release Date: 2004-06-10

File Type: pdf | Size: 204 KB

regulation

Release Date: 2004-06-10

File Type: pdf | Size: 204 KB

ssap22

SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...

Release Date: 2004-05-28

File Type: pdf | Size: 133 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

Release Date: 2004-05-28

File Type: pdf | Size: 113 KB

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sep-issue

2.0 Student Registration

qa20071127

070807a

EPS_0701

EPS_0701

interim

IFRIC_D20_Draft_Interpretation

4648stdsetting

ProspectusRegime060104

DIPN38_and_DIPN42

sas401

LDS

050331bc

D15

sas100

regulation

regulation

ssap22

ssap11