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compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

File Type: pdf | Size: 165 KB

HKICPA Business Case Competition 2019_Updated

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...

File Type: pdf | Size: 229 KB

compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 352 KB

comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 337 KB

comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

File Type: pdf | Size: 739 KB

compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 615 KB

compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

File Type: pdf | Size: 615 KB

Mobile Medical til 30 Sep 2024

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...

File Type: pdf | Size: 4 MB

Mobile Medical til 31 Dec 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...

File Type: pdf | Size: 2 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

Release Date: 2002-11-22

File Type: pdf | Size: 1 MB

hkfrs13

Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...

File Type: pdf | Size: 2 MB

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

File Type: pdf | Size: 3 MB

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

Release Date: 2018-09-11

File Type: pdf | Size: 1 MB

P00 Module C Business Assurance pre-workshop materials LN 090712

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Release Date: 2012-09-25

File Type: pdf | Size: 1 MB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

Release Date: 2007-12-20

File Type: pdf | Size: 215 KB

hksqc1

Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...

Release Date: 2006-08-01

File Type: pdf | Size: 228 KB

HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

File Type: pdf | Size: 8 MB

pn740

PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...

Release Date: 2019-03-25

File Type: pdf | Size: 451 KB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

Release Date: 2018-06-19

File Type: pdf | Size: 917 KB

021031b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO INITIAL LISTING AND CONTINUING LISTING ELIGIBILITY AND CANCELLATION OF LISTING ...

Release Date: 2002-10-31

File Type: pdf | Size: 242 KB

pn740ar

File Type: pdf | Size: 451 KB

pn740ar

File Type: pdf | Size: 451 KB

引領香港共益企業運動

若要成為一家共益企業（B Corp），需經過一段頗為耗時及極具轉變性的過程，但對企業來說，這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動，以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。書簽撰文：Jemelyn Yadao 插圖：Gianfranco Bonadies 8月底，在位處香港的L’Occitane Far East Limited ...

Release Date: 2021-05-20

1802_SpringPromotion

第一頁原價:3,798優惠價: 1,688訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,288 原價:3,998優惠價:1,188•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...

Release Date: 2018-02-14

File Type: pdf | Size: 980 KB

D-09-0426O

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

Release Date: 2013-02-08

File Type: pdf | Size: 480 KB

order-reasons-0926

Release Date: 2013-02-08

File Type: pdf | Size: 480 KB

order-danvil

Release Date: 2012-10-19

File Type: pdf | Size: 517 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

Release Date: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

Release Date: 2007-03-14

File Type: pdf | Size: 158 KB

09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

Release Date: 2000-11-24

File Type: pdf | Size: 2 MB

iasb-ias36&38

iasb-ias36&38 By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Propo ...

File Type: pdf | Size: 64 KB

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

File Type: pdf | Size: 3 MB

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

File Type: pdf | Size: 1 MB

Joint Scholarship Final Awardees List_Webpage Update

HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

File Type: pdf | Size: 888 KB

Paper 5

1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...

File Type: pdf | Size: 654 KB

HKICPA SSG Scholarship 2023-24 Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

File Type: pdf | Size: 376 KB

HKICPA SSG Scholarship 202324 Final Webpage version

File Type: pdf | Size: 387 KB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

Release Date: 2015-11-25

File Type: pdf | Size: 2 MB

HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

File Type: pdf | Size: 1 MB

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

Release Date: 2015-04-01

File Type: pdf | Size: 661 KB

qa-report2014

Release Date: 2015-04-01

File Type: pdf | Size: 661 KB

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

Release Date: 2010-08-18

File Type: pdf | Size: 330 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

Release Date: 2009-07-14

File Type: pdf | Size: 391 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

Release Date: 2004-05-28

File Type: pdf | Size: 308 KB

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compar1912

HKICPA Business Case Competition 2019_Updated

compar2112

comp1221

comp226

compar23dec

compar300623

Mobile Medical til 30 Sep 2024

Mobile Medical til 31 Dec 2023

Mobile Medical til 30 Mar 2024

Mobile Medical til 30 Jun 2024

Mobile Medical til 31 Dec 2024

IAS36-38

hkfrs13

Quality assurance department report 2018

DC order_1049P_Cheung Yiu Hung _edited

P00 Module C Business Assurance pre-workshop materials LN 090712

Tax_Bulletin_2007

hksqc1

HKICPA Annual Report 2022 Chi

Annual Report 2022 Chi

pn740

paper2b

021031b

pn740ar

pn740ar

引領香港共益企業運動

1802_SpringPromotion

D-09-0426O

order-reasons-0926

order-danvil

concordance_072007

concordance2007

09-Financial

iasb-ias36&38

2ndar2018

CL7

Joint Scholarship Final Awardees List_Webpage Update

Paper 5

HKICPA SSG Scholarship 2023-24 Webpage version

HKICPA SSG Scholarship 202324 Final Webpage version

update072

annual_report_2015_eng

HKAS 1_2023

update168

qa-report2014

qa-report2014

ed-leases-standard

ED-OtherAmend

ssap31