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IASB-US_FASB

Our Ref.: C/FRSC Sent by email (ajvaneperen@fasb.org) 3 April 2009 Financial Crisis Advisory Group 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Financial Crisis Advisory Group – Input fr ...

Release Date: 2009-04-03

File Type: pdf | Size: 62 KB

ED_IFRIC9andIAS391208_Amendments

December 2008 EXPOSURE DRAFT Embedded Derivatives Proposed amendments to IFRIC 9 and IAS 39 Comments to be received by 21 January 2009Exposure Draft EMBEDDED DERIVATIVES (Proposed Amendments to IFRIC ...

Release Date: 2008-12-20

File Type: pdf | Size: 364 KB

law

1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...

Release Date: 2008-08-18

File Type: pdf | Size: 211 KB

law

Release Date: 2008-08-18

File Type: pdf | Size: 211 KB

BC_IASB_ED9

September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...

Release Date: 2007-08-31

File Type: pdf | Size: 299 KB

04_no_ad

Liability Reform 14 THE HONG KONG ACCOUNTANT MAY 2005 Liability reform is the top priority for Hong Kong Institute of CPAs Three-pronged approach to reform Mr Chan continues, ‘All the hard work has be ...

Release Date: 2005-05-27

File Type: pdf | Size: 171 KB

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

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

File Type: PDF | Size: 254 KB

HKICPA submission on the FRC consultation

1 37th Floor, Wu Chung House, Tel 電話： (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真： (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...

File Type: pdf | Size: 560 KB

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

Release Date: 2018-06-22

File Type: pdf | Size: 306 KB

fund-companies

1 By email and by post 31 July 2014 Our Ref.: C/CF, M95680 Consultation on Open-ended Fund Companies Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Office ...

Release Date: 2014-08-01

File Type: pdf | Size: 326 KB

4

(IV) Part B – Sample policies for partnership with audits of listed entities Relevant sections in 2006 edition Relevant standards Key updates in 2013 edition 1 Managing professional risk (Monitoring c ...

Release Date: 2014-03-07

File Type: pdf | Size: 454 KB

ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

Release Date: 2012-12-13

File Type: pdf | Size: 130 KB

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

Release Date: 2009-09-10

File Type: pdf | Size: 563 KB

IASCFDD_Review_Constitution-II

Our Ref.: C/FRSC Sent by email (constitutionreview@isab.org) 25 March 2009 Tamara Oyre Assistant Corporate Secretary IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Ms. Oyre, IASC ...

Release Date: 2009-03-26

File Type: pdf | Size: 63 KB

ED_IAS_39

September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...

Release Date: 2007-09-03

File Type: pdf | Size: 323 KB

ED-IAS39

Release Date: 2007-09-03

File Type: pdf | Size: 323 KB

preface

October 2004 Exposure Draft Response Due Date 31 December 2004 Proposed Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services 2 CONTENTS Page Invitation to Commen ...

Release Date: 2004-10-20

File Type: pdf | Size: 1 MB

preface

Release Date: 2004-10-20

File Type: pdf | Size: 1 MB

TFEC_IR(A)_No6_Bill_2017_BEPS_180213

TFEC_IR(A)_No6_Bill_2017_BEPS_180213 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) ...

File Type: pdf | Size: 201 KB

TFEC_IR(A)_No

TFEC_IR(A)_No 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) (No.6) Bill 2017, Legi ...

File Type: pdf | Size: 201 KB

1789_ET_SSG_booklet2021-22_06052022

Table of Contents Event Programme 1 Adjudication Panel and Competition Advisory Group 2 Reviewers of Business Proposals and Speakers of Webinars 3 Introduction 4 The Case – Bonjour Holdings Limited 5 ...

File Type: pdf | Size: 3 MB

2022-23 Programme Book

Table of Contents HKICPA Accounting and Business Management Case Competition 2022-23 Event Programme 1 Adjudication Panel and Competition Advisory Group 2 Reviewers of Business Proposals and Speakers ...

File Type: pdf | Size: 2 MB

informationsession

Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...

Release Date: 2010-11-01

File Type: pdf | Size: 1 MB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

Release Date: 2015-06-09

File Type: pdf | Size: 1 MB

TFEC_BEPS_consultation_submission2017

By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...

Release Date: 2017-01-19

File Type: pdf | Size: 272 KB

D-15-1050P_28 Jul 2016

, IN THE MATTER OF A Complaint made under section 34(I)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Acco ...

Release Date: 2016-07-28

File Type: pdf | Size: 300 KB

Module B 20140527 handouts

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Release Date: 2014-05-28

File Type: pdf | Size: 1 MB

snap_sme14

Exposure Draft October 2013 Snapshot: Comprehensive review of the IFRS for SMEs This Snapshot provides an overview of the proposals in the Exposure Draft Proposed amendments to the International Finan ...

Release Date: 2013-10-03

File Type: pdf | Size: 187 KB

co-rewrite-2nd

By email and by post 31 December 2012 Our Ref.: C/CB, M86522 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

Release Date: 2012-12-31

File Type: pdf | Size: 196 KB

100524

Corporate Finance Interest Group (CFIG) "Practitioners meeting Regulators" series – Discussion Forum on Statutory Codification of Price Sensitive Information Disclosure Requirements About th ...

Release Date: 2010-05-07

File Type: pdf | Size: 192 KB

Application for Registration with cover

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

Release Date: 2008-02-29

File Type: pdf | Size: 279 KB

D17

IFRIC DRAFT INTERPRETATION IFRS 2–Group and Treasury Share Transactions International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Account ...

Release Date: 2005-05-05

File Type: pdf | Size: 117 KB

ED-D17

IFRIC DRAFT INTERPRETATION D17 IFRS 2–Group and Treasury Share Transactions International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Acco ...

Release Date: 2005-05-05

File Type: pdf | Size: 117 KB

pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

Release Date: 2011-01-27

File Type: pdf | Size: 129 KB

tb11

HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2001TaxB 11 13 July 20012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPA ...

File Type: pdf | Size: 659 KB

570ppt

Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...

File Type: pdf | Size: 2 MB

Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

File Type: pdf | Size: 1 MB

TOR

IFAC International Auditing and Assurance Standards Board November 2002 Exposure Draft Response Due Date February 28, 2003 Proposed Terms of Reference, Preface to the International Standards on Qualit ...

Release Date: 2002-11-17

File Type: pdf | Size: 230 KB

TOR

Release Date: 2002-11-17

File Type: pdf | Size: 230 KB

ed-ias39mh

Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...

Release Date: 2003-08-20

File Type: pdf | Size: 251 KB

bc_mc

IFRS Practice Statement Exposure Draft ED/2021/6 Basis for Conclusions May 2021 Comments to be received by 23 November 2021 Management CommentaryBasis for Conclusions on Exposure Draft Management Comm ...

File Type: pdf | Size: 322 KB

10 Lessons in Money Management

As part of the programme revamp, 10 comic books on wealth management launched between 2019 and 2020, featuring three characters “會繼司” (Certified Public Accountant, CPA), “大花童” (Spender Boy) and “好奇寶寶” ...

Release Date: 2019-11-27

040227fsig_2

-2 -Financial Services Interest Group – Tour Visit to Macau Financial Sectors Date: 27 February 2004, Friday Time: 8:30a.m. to 5:30p.m. Programme: 8:30a.m. Assemble at the entrance of the departure ar ...

Release Date: 2004-02-09

File Type: pdf | Size: 90 KB

Teacher_summary_11Aug2016

Summary Profile of the Management Team and Teaching Staff Involved in the Programme管理和教学团队师资情况报表Name of University/Programme Provider大学/ 课程营运机构名称:Name of Programme专业名称:Name and rank教师姓名及职称Full time/Pa ...

File Type: docx | Size: 19 KB

UICBBA Hons in Accounting

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Division:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption ACCT20 ...

File Type: pdf | Size: 215 KB

UICBBA Hons in Accounting

Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Division: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption ...

File Type: pdf | Size: 411 KB

esr

STANDARD SETTING ETHICS SURVEY 20211 HKICPA Standard Setting Department Ethics Survey 2021 Message from the Chairman of the Institute’s Ethics Committee The HKICPA Ethics Survey is designed to underst ...

Release Date: 2022-04-26

File Type: pdf | Size: 620 KB

976r10_SET_TeacherExpressOnline_V2

5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...

Release Date: 2016-09-30

File Type: pdf | Size: 654 KB

42nd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

Release Date: 2015-02-12

File Type: pdf | Size: 210 KB

Part 4

Communication with Shareholders: Encouraging participation by shareholders Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Communication with Shareholders: Encouraging parti ...

Release Date: 2014-06-11

File Type: pdf | Size: 355 KB

i2c-fvo-finacial-liabilities

13 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be recei ...

Release Date: 2010-05-13

File Type: pdf | Size: 163 KB

article

December 2009 bringing unique focus to industry and business issues 1 Asia Aluminum vs FerroChina – A Tale of 2 PRC Restructurings Stakeholder recoveries Whilst the groups were similar in size, nature ...

Release Date: 2009-12-08

File Type: pdf | Size: 1 MB

I2C-Derecognition

27 April 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 39 AND IFRS 7 -DERECOGNITION Commen ...

Release Date: 2009-04-27

File Type: pdf | Size: 409 KB

techwatch73

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 Spotli ...

Release Date: 2008-11-04

File Type: pdf | Size: 289 KB

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

Release Date: 2005-09-30

File Type: pdf | Size: 105 KB

TFEC AEOI Bill 2016 submission (v3)

TFEC AEOI Bill 2016 submission (v3) By Email (bc_07_15@legco.gov.hk) & By Hand 29 February 2016 Our Ref.: C/TXG, M104819 Hon Andrew LEUNG Kwan-yuen, GBS, JP Chairman, Bills Committee on Inland Rev ...

File Type: pdf | Size: 211 KB

snap_subdr

IFRS Standards Exposure Draft July 2021 Snapshot: Subsidiaries without Public Accountability: Disclosures This Snapshot provides an overview of the Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 359 KB

2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

File Type: docx | Size: 155 KB

p100118-19

商貿普通話課程Programme Code: P100119 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2010年1月19日至2月23日(逢星期二) (除2月16日外) 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 ...

Release Date: 2009-12-16

File Type: pdf | Size: 222 KB

taxlink16_181030

Issue 16 (October 2018) Events Click for upcoming events on current tax issues Publications 1. From Inland Revenue Department Advance Ruling Cases No. 64 and 65 on court-free amalgamation The applic ...

File Type: pdf | Size: 122 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

Release Date: 2015-08-12

File Type: pdf | Size: 398 KB

Module C

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2013-02-14

File Type: pdf | Size: 1 MB

ACCA

Page 1 of 18 Division 4 Financial Services Branch Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong 19 September 2014 September 2014 September 2014 S ...

Release Date: 2014-09-19

File Type: pdf | Size: 273 KB

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

Release Date: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

Release Date: 2006-05-12

File Type: pdf | Size: 329 KB

techwatch12

Issue No. 12 February 2003 This is the 12 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your ...

Release Date: 2003-03-04

File Type: pdf | Size: 212 KB

ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

File Type: pdf | Size: 204 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

File Type: pdf | Size: 532 KB

aatb5_20

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020 This Technical Bulletin is issued by the Auditing and Assurance Standa ...

File Type: pdf | Size: 399 KB

ED1

Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...

Release Date: 2002-07-30

File Type: pdf | Size: 127 KB

i2c-hedge-accounting

13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...

Release Date: 2010-12-16

File Type: pdf | Size: 434 KB

insead-gaa

Realise your leadership potential and achieve even greater success The Executive Leadership Programme 2011 Designed exclusively by the Global Accounting Alliance (GAA) and INSEAD Fontainebleau, France ...

Release Date: 2010-11-23

File Type: pdf | Size: 388 KB

2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 676 KB

2020 Case Competition_v12_Clean HK Sub-degree Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 656 KB

apprenticeAd

CPA: The Success Ingredient Address: 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Tel: 2287 7228 Web: www.hkicpa.org.hk Certified Public Accountant – CPA – is a post-graduate ...

Release Date: 2006-07-20

File Type: pdf | Size: 557 KB

newbooks_may15

New Books in Library (May 2015) Accounting Title /Author(s): International financial reporting standards : required for annual reporting periods beginning ... /International Accounting Standards Board ...

Release Date: 2015-05-15

File Type: pdf | Size: 260 KB

S090706AS

非贸易付汇的税务管理PRC Tax Administration for Remittance of Foreign Exchange Relating to Non-Trade Items Programme Code: Programme Code: Speaker Ms. Winnie Ng, Principal, Deloitte Touche Tohmatsu Ms. Ng has m ...

Release Date: 2009-06-05

File Type: pdf | Size: 69 KB

cover1

「內地勞動合同法」研討會2007 年11 月27 日香港會計師公會與香港貿易發展局於2007年11月27日在香港會議展覽中心舉辦了一個「內地勞動合同法」的晚間研討會，並邀請了眾達國際法律事務所顧問律師宋利國博士及天柏人才顧問(上海)有限公司總經理胡倩女士擔任主講嘉賓。由於收到與會者大量提問，應公會要求，講者同意就當日在研討會上提出的問題作出書面答覆，以饗全體公會會員。Note to user Th ...

Release Date: 2008-01-30

File Type: pdf | Size: 212 KB

cover

“內地勞動法(二)” 研討會2006年10月10日香港會計師公會與香港貿易發展局於2006年10月10日在香港會議展覽中心舉辦了一個“內地勞動法(二)”的晚間研討會，並邀請了的近律師行中國事務部的鄭珣律師、黎家欣律師及上海勵精諮詢有限公司（香港世聯顧問有限公司關聯企業）總經理張海峰先生擔任主講嘉賓。在研討會舉行前，公會收到參加者提出感興趣的問題，並得到講者的書面答覆。另外，研討會期間亦收到與會者大 ...

Release Date: 2007-01-17

File Type: pdf | Size: 76 KB

newbooks-nov

New Books in Library (Nov 2012) Auditing Title /Author: 審計密探CIA : 一個審計師的數字人生 Certified internal auditor /Bittermelon 著ISBN: 9789626787038 Publisher: 香港: 經濟日報出版社Year: 2012 Call No.: HF5668.25 .B58 2012 ...

Release Date: 2012-11-06

File Type: pdf | Size: 468 KB

newbooks-oct

Release Date: 2012-11-06

File Type: pdf | Size: 468 KB

mbig_appendix

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 7 June 2005 Seminar -New Regulations on Foreign Invested Commercial Enterprises under CEPA and Current Investment Facil ...

Release Date: 2005-06-21

File Type: pdf | Size: 73 KB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

081203c

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零零八年十一月二十七日）香港會計師公會一紀律委員會於二零零八年十月十六日就駱慧蘭小姐（會員編號：A18401）揑改文件的行為，命令駱小姐於兩年內不可獲發執業證書及須繳付紀律程序之費用予公會。公會接獲資料指駱小姐在兩間公司連續兩年的財務報表及核數師報告內，偽造公司董事及核數師的簽名。經考慮該等資料及駱小姐提供 ...

Release Date: 2008-11-27

File Type: pdf | Size: 88 KB

021129c

-1 -致：新聞／財經版編輯零零年十月十九日（請即日賜刊）嚴重通脹經濟的財務報告香港會計師公會（公會）的會計準則委員會（公會委員會）發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿，邀請各界發表意見，諮詢期至零零年月十日止。根據公會新的準則制訂程序，公會委員會獲委任負責與國際會計準則委員會（國際委員會）所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則，在落實後將與國際委員會關於嚴重 ...

Release Date: 2002-12-03

File Type: pdf | Size: 364 KB

ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

Release Date: 2010-06-24

File Type: pdf | Size: 179 KB

ED-IFRS1nIAS27

December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...

Release Date: 2007-12-07

File Type: pdf | Size: 357 KB

IASB_ED_IFRS1_IAS27

Release Date: 2007-12-07

File Type: pdf | Size: 357 KB

SMEs_Staff_Overview

This overview of the IASB’s exposure draft of a proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was prepared by Paul Pacter, IASB Director of St ...

Release Date: 2007-04-03

File Type: pdf | Size: 270 KB

SMEs-Staff-Overview

Release Date: 2007-04-03

File Type: pdf | Size: 270 KB

AML_and_Companies_(Amendment)_2017_Bills_Submission

AML_and_Companies_(Amendment)_2017_Bills_Submission 1 By email (bc_07_16@legco.gov.hk) and by hand 23 October 2017 Our Ref.: C/AML, BH37794 Hon Wong Ting-kwong, Chairman, Bills Committee on Anti-Money ...

File Type: pdf | Size: 235 KB

ed_ifrs10ias28

Exposure Draft ED/2014/2 June 2014 Comments to be received by 15 September 2014 Investment Entities: Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28Investment Entities: ...

Release Date: 2014-06-10

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ed_ivs

INTERNATIONAL VALUATION STANDARDS COUNCIL Amendments to the International Valuation Standards EXPOSURE DRAFT Comments on this Exposure Draft are invited before 30 April 2013. All replies may be put on ...

Release Date: 2013-01-30

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ed_uncertainty

INTERNATIONAL VALUATION STANDARDS COUNCIL Valuation Uncertainty EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless confi ...

Release Date: 2012-11-09

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ED03-ie

Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...

Release Date: 2002-12-05

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