Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
eg-revenue
November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
ed_tp
Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
update195
i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...
hkas37
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
update 305
i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...
hkfrs15
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...
ED-IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
techwatch78
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 ...
aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
Presentation_Master
# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...
coe_conflicts
30 March 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Changes to the Co ...
sub-ir-bill
6 July 2011 By fax (2121 0420) and by hand Our Ref.: C/TXG, M78134 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislative Council Building 8 Ja ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
framework-consultation
1 Draft Proposed Framework for Independent Regulation of Listed Company Auditors A. Broad Principles for the reform 1. Key principles -Hong Kong’s auditor oversight regime should be benchmarked agains ...
ETS_Module_D
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETS_Module_D
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Performance statistics_201415
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...
sub_NAShkicpa
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
July Offer-HKICPA
Offer valid until 31 July 2014OriginP/CBrandDescriptionVintageTypeSizeStandardPrice SalesOfferDiscountWAWSJHBHFrance309155Chapelle d'AusoneSt Emilion Grand Cru2008Red75CL2,3001,49035%91---France30 ...
hkas39
Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
budget_proposal_08_09
Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
ED-IFRS03
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...
Submission_IFAC_IESBA
By e-mail 16 October 2007 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York ...
ED_IFAC_COE
By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...
ED-IAS33-SEPS
August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
391ma
1 Minutes of the 391st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 20 April 2021 at 8:30 a.m. Board Room of the Hong ...
update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch147
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
HKAB 27-Aug-04
THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...
July Offer-HKICPA
Offer valid until 31 July 2014OriginP/CBrandDescriptionVintageTypeSizeStandard Price Sales Offer DiscountWAWSJHBHFrance309155Chapelle d'AusoneSt Emilion Grand Cru2008Red75CL2,3001,49035%91---Franc ...
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
ssap12
SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
Module A (Dec 16)_Answer
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hkas12024
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 ...
02-imp-ed
Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...