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sub_aud

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

Release Date: 2012-10-12

File Type: pdf | Size: 222 KB

michael-woodford-whistleblowing

10 finance & management march 2012 finance & management Before October 2011, the board members of Olympus thought they could carry on hiding huge, decades-old losses. They hadn’t reckoned on t ...

Release Date: 2012-08-22

File Type: pdf | Size: 481 KB

ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

Release Date: 2012-05-29

File Type: pdf | Size: 133 KB

module-enrol-form-2011

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...

Release Date: 2011-07-05

File Type: pdf | Size: 291 KB

icaew-exam-enrol-form-mar

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

Release Date: 2010-08-03

File Type: pdf | Size: 323 KB

qp-enrol-form-mar

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

Release Date: 2010-03-22

File Type: pdf | Size: 310 KB

FSTB_Appendix

Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...

Release Date: 2008-10-28

File Type: pdf | Size: 51 KB

FSTB_Appendix_281008

Release Date: 2008-10-28

File Type: pdf | Size: 51 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

ssap09

SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...

Release Date: 2004-05-28

File Type: pdf | Size: 139 KB

ed-pn1009

ED/PN 1009 (June 2003) 1 PRACTICE NOTE 1009 COMPUTER-ASSISTED AUDIT TECHNIQUES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

Release Date: 2003-06-06

File Type: pdf | Size: 35 KB

ed-pn1009

Release Date: 2003-06-06

File Type: pdf | Size: 35 KB

pdf_subisa315

1 2 November 2018 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 315 (Revised), ...

File Type: pdf | Size: 132 KB

CL6

ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...

File Type: pdf | Size: 269 KB

rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

File Type: pdf | Size: 363 KB

247

1 Minutes of the 247th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 December 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 218 KB

249ms

1 Minutes of the 249th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 April 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

File Type: pdf | Size: 122 KB

CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

File Type: pdf | Size: 298 KB

CPD_record-form_specimen_v3_support

File Type: pdf | Size: 300 KB

CPDrecordformspecimenv31support

File Type: pdf | Size: 297 KB

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Economic Subst ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling