rd0408
24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...
i2c_tad4
24 March 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...
i2c_tad4
24 March 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...
i2c_tadias97
24 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received ...
Mod 6-ACC-STD_Dec 2020
Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...
itc_500
25 October 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propo ...
CL2_HKAMsc
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
cl1570x
From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...
14 July 2023
892 Disciplinary proceedings in progress as at 14 July 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...
13 June 2023
892 Disciplinary proceedings in progress as at 13 June 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...
Analyst Programmer IT 12 months 24 Sep 2020
Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...
Financial Reporting - commonly asked technical questions (Standards currently effective)
What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...
CL1_sme3
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)
Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
Module D_MPS_Part 2
Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...
Module D_MPS_Part 2
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update137
Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...
tb14
TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...
Easy Store Offer Oct - Dec 2023
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Easy Store offer till March 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Easy Store_Apr_Jun 2022
Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...
Easy Store offer till June 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...
Easy Store Offer Apr - Jun 2023
General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...
Easy Store offer till 30 Sep 2023
GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...