Comment Letters
Comment Letters IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28
Comment Letters
Comment Letters IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28
lec150305v
Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
2020
Comment letters Item Date of Submission Subject -7 30 December IFRS Foundation Trustees' Consultation Paper: on Sustainability Reporting 2020-6 23 December 2020 IASB Discussion Paper: DP/2020/1 B ...
s100602s
Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Accountancy Forensic Ac ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
ies8
Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...
ttsq3j
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq3
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq1pe
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
hkicpa-cpe
2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...
IES_7
Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...
IES_7_May04
Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...
iesba_qa
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
esgs-jun_1
Thursday, 7 April 2016 7:00 p.m. – Journey along Sustainability English Ms. Sammie Leung, (S160407S) 8:30 p.m. Reporting Director, Risk Assurance, PwC Wednesday, 18 May 2016 7:00 p.m. – HK Listing Rul ...
Circular_GIG151024
Golf Day at Phoenix Hill Golf Club The Golf Interest Group (GIG) has organized an outbound golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Don't miss this wonderful opportunity to spend ...
Circular_SGIG150919_v3
CPA Music Night (with live band) The Singing Interest Group (SgIG) has organised a concert with live band for members to gain experience in stage performance in front of a large audience. The concert ...
tue1507
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
20150107_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
PSS_Flyer_Photography Practice Sessions_Oct-Dec2014
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between October and December for members who are interested in photography and wish to p ...
Circular_GIG121007
Play with a Golf Professional (On Course Practice) Date: Sunday, 7 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Tom ...
Circular_GIG120107
Play with a Golf Professional (On Course Practice) Date: Saturday, 7 January 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. H ...
Aug (7 Aug 2017)
Aug (7 Aug 2017) Disciplinary proceedings in progress as at 7 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shi ...
Disciplinary proceedings in progress as at 7 October 2020
2 Disciplinary proceedings in progress as at 7 October 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2 ...
Disciplinary proceedings in progress as at 7 December 2020
2 Disciplinary proceedings in progress as at 7 December 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...
Application Form 2022 Internationalorg v2docx
Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...
Application Form - 2022 International_org v6
1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...
update064
Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
techwatch79
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
35th_AGM_Booklet
1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
Monthly Theme
Month Course Name Event Date CPD Hour(s) September 2023 Unlock your potential in Business Valuation Business Valuation Programme - Enabler (Oct 2023 intake) 18 October –29 November 2023 14 Month Cours ...
SAT_2015_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港會計師公會(“公會”)於2015 年5 月7 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長何超平先生感謝國稅總局百忙之中撥冗舉行這次交流會, 並深信此會議能促進國稅總局與公會長遠交流 ...
SAT_2015_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放前言香港会计师公会(“公会”)于2015 年5 月7 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长何超平先生感谢国税总局百忙之中拨冗举行这次交流会, 并深信此会议能促进国税总局与公会长遠交流 ...
tueseries
The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...
tue1509
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150213
About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
PAIB150205-13
About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...
f141107
Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 3 November 2014, please email to: tls@hkicpa.org.hk Hong ...
e-resources_Sep 2014
New e-Resources (September 2014) New EBooks Title : Research handbook on money laundering Editors: Brigitte Unger and Daan van der Linde Publisher: Edward Elgar Pub. Ltd. Year: 2013 Call No.: HV6768 . ...
tue1401_06
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
tue1406
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
tue1401_05
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
qp-bd-ws-dec
QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...
picig111212
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Impact of accounting updates on the Engineering and Construction Industry Speaker Mr. Philip Pong, Partner, Pricewaterh ...
takeovers-code
By email and by post 26 September 2011 Our Ref.: C/CFC, M79392 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Dear Sirs, Re: Co ...
ymsc101020_vb
The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...
YMSC101020_Racing Club
The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...
Bowling Summer League
2010 Let's go bowling in this summer! The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League”. Join as a team with your fellow bowlers, or come join a team and make som ...
sep_oct
Latin/Ballroom Dance Class Date & Class Date Cha Cha – Elementary I (Tuesday) Viennese Waltz – Elementary I (Thursday) 1. 7 September 2010 16 September 2010 2. 14 September 2010 30 September 2010 ...
nb-b-amend1
Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...
Circular
Latin/Ballroom Dance Class Date & Class Date Waltz – Elementary II (Tuesday) *Rock (六步牛仔) – Elementary I (Thursday) Tango – Elementary II (Tuesday) 1. 18 May 2010 10 June 2010 15 June 2010 2. 25 M ...
050610
Latin/Ballroom Dance Class Date & Class Date Samba with technique training (Thursday) Waltz -Elementary II (Tuesday) 1. 13 May 2010 18 May 2010 2. 20 May 2010 25 May 2010 3. 27 May 2010 1 June 201 ...
100415
TIG Networking Cocktail About the programme Guest speaker Topic Date Time Venue Language Admission Capacity Enrolment deadline Enquiries Commissioner of Inland Revenue, Mr. Chu Yam-yuen, JP Developmen ...
1003
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary I (Tuesday) Rumba – Elementary II (Thursday) 1. 16 March 2010 15 April 2010 2. 23 March 2010 22 April 2010 3. 30 March 2010 29 April ...
s100224s
Budget Commentary Forum Budget 2010/11 – Secretary for Financial Services and the Treasury Shares His Views 24 February 2010 (Programme Code: S100224S) Date 24 February 2010, Wednesday Speakers Time 7 ...
dig-oct
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
tango-cha
Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...
090910
e Financial Services Interest Group (FSIG) Lunch Seminar Prognosis of the Financial Tsunami -Pitfalls, Responses and Outlook Speaker Mr. Clement Cheung, JP Commissioner of Insurance, Financial Service ...
calendar
Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
calendar
May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...
calendar
Event Calendar March 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training f ...
calendar
October 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 QP event Examination assistance functions Practical training ...
calendar
September 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training f ...
calendar
June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...
0310
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...
FRSCMS-Oct
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...
March03
-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing And Assurance Standards Committee Meeting summary – March 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 18 March 2003. ...
SFC-miscellaneous
-1 -BY FAX AND BY POST (2868 0252) Our Ref.: C/AASC/EPL 31 July 2002 SFC (Miscellaneous) Rules, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sirs, A Consultation Paper on the draft Securities ...
SFC-miscellaneous
-1 -BY FAX AND BY POST (2868 0252) Our Ref.: C/AASC/EPL 31 July 2002 SFC (Miscellaneous) Rules, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sirs, A Consultation Paper on the draft Securities ...
Circular_SgIG130907 (rv)
Circular_SgIG130907 (rv) CPA Summer Concert 2013 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environm ...
companies
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
250901
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
companies
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPIG, M6137 25 September 2001 The Hon. Margaret Ng, Chairman Bills Committee on Companies (Corporate Rescue) Bill, Legislative Council Secretariat, 3rd F ...
MPS M14-Part I Jun 2021
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MPS M14-Part I Jun 2021
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A - Methodologies
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
bad-weather-orientation-arrangement
QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...
P091009
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009年10月9日至11月20日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話 ...
P090604
5 商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年6 月4 日至7 月2 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
pubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
pubforsale
Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...
calendar
AuGUST 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training f ...
2017_Lyanature_intro
Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時,已經希望尋找純天然植物成分的護膚品,而她在市面上找到的護膚產品大多含有害的化學成份。因此,她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品,當中不含任何防 ...
Circular_SNIG1506_v3
Snooker League 2015 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised a Snooker League (mixed league) to be held in June. Keen snooker players should not mis ...
lec141115
課程內容草書是中國書法藝術的一大瑰寶,它行雲流水般的優雅舒展,讓承受著重大壓力的現代人趨之若鶩。劉才昌教授五體皆善,又以草書為長。本期草書初級班,以大家兒時的啟蒙讀物千字文為主,由草書的基本筆劃和規律開始,由淺入深。草書初級課程共分十五堂,每堂一個半小時,其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生,山東榮成人。現為香港中國書法家協會會長,香港中國書法研究所所長,香港美術家協會書法委員會主 ...
LEC130615
課程內容中國書法是漢字的書寫藝術,有如中華文化般源遠流長,也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣,共分以下三個階段,各十八節課堂: 楷書:又稱正楷、楷體、正書或真書,是漢字書法中常見的一種手寫字體風格。其字形較為正方,不像隸書寫成扁形。在現代,楷書仍是漢字手寫體的參考標準。 行書:是在楷書的基礎上發展起源的,介於楷書、草書之間的一種字體,是為了彌 ...
dec
Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Viennese Waltz Jive – Elementary II Samba – Elementar ...
t-c
Form R-7 (June 2019) TERMS AND CONDITIONS Please read the following information carefully before completing Form R-7 All applicants to and holders of the Insolvency Specialist Designation are subject ...