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update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Lee Shu Yan Simon 16-Sep-2004

16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...

Release Date: 2004-10-11

File Type: pdf | Size: 368 KB

aptitude_test_appendix2

(Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\registration\rma\Exempt tax Sep 04.doc -1 -List of subjects of HKICPA Accredited Accountancy Progr ...

Release Date: 2004-08-27

File Type: pdf | Size: 37 KB

1_307

1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 456 KB

sas210

SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...

Release Date: 2004-09-03

File Type: pdf | Size: 133 KB

1a

Form IA-1 (September 2004) Page 1 P:\MEM\Int'l Affiliates\Form\HKICPA\IA Sep-04.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap ...

Release Date: 2004-09-02

File Type: pdf | Size: 87 KB

update085

i Update No. 85 (Issued 17 May 2010) This Update contains: Improvements to HKFRSs 2010 Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing page ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 678 KB

update052

Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...

Release Date: 2019-03-25

File Type: pdf | Size: 741 KB

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

Release Date: 2004-09-03

File Type: pdf | Size: 167 KB

AudB2

AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...

Release Date: 2004-09-03

File Type: pdf | Size: 104 KB

AudB2

Release Date: 2004-09-03

File Type: pdf | Size: 104 KB

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

Release Date: 2019-03-25

File Type: pdf | Size: 376 KB

sas500a

SAS 500A (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 500A CONSIDERING THE WORK OF INTERNAL AUDITING (Effective for audits of financial statements for periods beginning before 15 December 20 ...

Release Date: 2005-06-30

File Type: pdf | Size: 27 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

ITIG150716_presentation_slides

The Vulnerability of Everything Network Box Corporation Ltd. www.network-box.com Copyright Network Box Corporation Limited 2015 No part of this document or any of its contents may be reproduced, copi ...

Release Date: 2015-07-17

File Type: pdf | Size: 3 MB

aptitude_test_appendix1

(Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\registration\rma\Exempt law Sep 04.doc -1 -List of subjects of HKICPA Accredited Accountancy Progr ...

Release Date: 2004-08-27

File Type: pdf | Size: 39 KB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: March 20, 2018 Time: 2pm Venue: Room 11, 27th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1. ...

Release Date: 2018-03-14

File Type: pdf | Size: 41 KB

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

Release Date: 2019-03-25

File Type: pdf | Size: 673 KB

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

Release Date: 2019-03-25

File Type: pdf | Size: 708 KB

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Society of Chinese Accountants 31-Aug-04

.,. . ... t grr; QI4 nr:it1J nf QI4ius r:r:nuutauts & u(titnrs (.(i..w.ftN'rJi\(..iI...t..;tf P'A.3J) (Incorporated in Hong Kong as a company limited by guarantee) IJ1913if: ,.. Found ...

Release Date: 2004-09-08

File Type: pdf | Size: 713 KB

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...

Release Date: 2019-03-25

File Type: pdf | Size: 223 KB

ann_income_tax

2003-04 2004-05 No dependent parent /grandparent Single 104,001 100,001 Married 208,001 200,001 Married 1 child 238,001 230,001 Married 2 children 268,001 260,001 Married 3 children 298,001 290,001 ...

Release Date: 2004-06-11

File Type: pdf | Size: 70 KB

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

File Type: pdf | Size: 297 KB

sas500

SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...

Release Date: 2004-09-03

File Type: pdf | Size: 169 KB

Mod C-ACC-STD_Dec 2012 (Final)

Mod C-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2012 Session The following is a list of examinable standards applicable to the December 2012 Sessio ...

File Type: pdf | Size: 95 KB

update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

Release Date: 2019-03-25

File Type: pdf | Size: 855 KB

PC-BA Examinable Standards

Examinable Auditing Standards for PC – Business Assurance 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Examinable Auditing Standar ...

Release Date: 2018-09-19

File Type: pdf | Size: 262 KB

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

Release Date: 2014-11-13

File Type: pdf | Size: 3 MB

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update031

Lee Shu Yan Simon 16-Sep-2004

aptitude_test_appendix2

1_307

sas210

1a

update085

update064

update052

sas300

AudB2

AudB2

update059

sas500a

sas100

ITIG150716_presentation_slides

aptitude_test_appendix1

agenda

update098

update075

update048

Society of Chinese Accountants 31-Aug-04

contentpage

ann_income_tax

Update 252

sas500

Mod C-ACC-STD_Dec 2012 (Final)

update074

PC-BA Examinable Standards

Luk Fook_2014