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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 ...
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A_WK1_Guidance Notes (Dec10)
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HKICPA Annual Report 2022 Chi
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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 ...
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Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
update180
i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...
Reasons for Decision_1178F_31 Dec2019_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...
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CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...
hksa21015
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
hksa21015
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
ed_disclosure
21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...
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Preface Revised May 2010 Effective as of 15 December 2009 Preface to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services PREFACE 2 PREFACE (May 2010) PREFACE ...
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THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...
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1. Purpose 2. The candidate 3. Exemption 4. The examination 5. Examination assistance materials 6. Examination support 7. Examination results and post-examination service 8. Fees 9. Submission of regi ...
SCPD18082901_Handout_updated
Reviewing a Business Valuation Presented by: Mr. Chris Tan Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 29 August 2018 Disclaimer The materials of this seminar /worksh ...
DC order_ D-16-1181F_25May2018_edited
IN THE MATEER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the ...
1708_Summer Promotion
第一頁訂購數量訂購數量訂購數量訂購數量Frigidaire FD5181搾汁攪拌機原價:698優惠價: 348•攪伴杯容量:1.5公升•不銹鋼刀片•不銹鋼機身•1.5公升外置式隔渣格•兩段速度•65毫米特大果肉輸入槽•安全啟動系統•防滑機腳•功率:400W•245Lx190Wx325HHKICPA會員選集優惠推介訂購數量訂購數量訂購數量•慢速榨取技術,約每分鐘65次轉速•螺旋推進方式,能有效提取果 ...
operation-report-2015
Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
1603 HKICPA Easter Member Promotion
HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...
15 11 HKICPA Member Christmas Promotion
HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...
Module B 20140527 handouts
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Module B 20140513 handouts
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Cross-straitsConference2013andSurvey
-1 -從2006 年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦,以「文化 品牌」作為主題,並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事,歡迎各位會員,特別是執業會員踴躍參加。研討會 ...
comvita_mar1
姓名/Name: 會員號碼/HKCPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient: 香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年3月1日-25日From 1 to 25 Mar 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Sta ...
audit of schools v16
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong Kong Institute ...
ms-guide
Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...
comvit-order-form
姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient: 聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...
FD
ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...
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Public Consultation on Tax Reform Interim Report December 2006 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionExecutive Summary Since the launc ...
Mem-060317
Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...
060504e
-1 -To: News/Business Editor, 6 May 2004 (For immediate release) HKSA introduces a comprehensive and robust set of standards and guidance to help maintain quality of financial information in Hong Kong ...
2001-03-16
BY FAX AND BY POST (2521 2848) Our Ref.: C/ITC(8), M1945 16 March 2001 Ms. Cheung Siu-hing Deputy Secretary for Security, Security Bureau, The Government of the Hong Kong Special Administrative Region ...
2001-03-16
BY FAX AND BY POST (2521 2848) Our Ref.: C/ITC(8), M1945 16 March 2001 Ms. Cheung Siu-hing Deputy Secretary for Security, Security Bureau, The Government of the Hong Kong Special Administrative Region ...
Module B (Jun 15)_Answer
Module B (Jun 15)_Answer Module B (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Angel Chan Date: xx xxx xxxx Subject: Finacial performance of Win ...
Module D (Dec10)_Answer
Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...
Module D (Dec10)_Answer_1
Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...
6th Festival Brochure_final_(original)
6th Festival Brochure_final_(original) 魏斯Orion Weiss 張達尋DaXun Zhang 竹澤恭子Kyoko Takezawa 藝術總監Artistic Director 林昭亮Cho-Liang Lin 夏里奧Lynn Harrell 艾舍弦樂四重奏Escher Quartet 14-21 January 2015 20 Artists Partic ...
Copy of HKICPA Business Case Competition 2019 Final Questions
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 ...
HKICPA Business Case Competition 2019 Final Questions
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 ...
HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019
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p5_2711
1 Accounting for the experience variance from non-distinct investment components under the amended paragraph B96(c) of IFRS 17 Background IFRS 17:B96(c) has gone through a number of revisions during t ...
Module A (Dec 16)_Answer
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Paper 2
Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...
cir_lf191212
Circular on Reporting to Grantees of the Language Fund 1 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising members of the H ...
HKICPA Business Case Competition 2019_Updated
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1278F_DC Order_Redacted
, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...
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Invitation to Comment on IAASB Exposure Draft Proposed ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Presented by: Grace Lau HKICPA Standard Sett ...
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 ...
Shangri-La 2023 Sep Flyer
香格里拉中秋月餅及禮物籃Summer Palace Red Bean Paste with Rare 80-year DriedTangerine Peel Collector's Gift Box (8 pieces)夏宮珍品八十年陳皮豆沙月餅收藏禮盒(八件裝)Original Price 原價: HKD1,328 /Discount Price 優惠價: HKD1,062.4ISLAN ...
update193
i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...
update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
Flyer_SRN2019_DINN19080901_190709182142
Come celebrate the achievements of our CPA sports stars at the Sports and Recreation Night 2019. Over 200 members from the 15 sports and recreation interest groups will join this fun-filled annual gat ...
Flyer_SRN2019_DINN19080901_190805160442
Come celebrate the achievements of our CPA sports stars at the Sports and Recreation Night 2019. Over 200 members from the 15 sports and recreation interest groups will join this fun-filled annual gat ...
Flyer_SRN2019_rescheduled_final
The Sports and Recreation Night will be staged on 31 October. Come celebrate the achievements of our CPA sports stars at the event. Over 200 members from the 15 sports and recreation interest groups w ...
refsa22
Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...
D-15-1066F_DC order_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...
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15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism – Linkage with the Fundamental Principles; and (b) Profe ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
7_Nov_2013_Module B_Case
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20130507_module_b_case
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ed_traded
INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Trade Related Property DISCUSSION PAPER Comments on this Discussion Paper are invited before 31 October 2012. All replies may be put on publi ...
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IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...
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# 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 ...
edu_hkfrs17
Page 1 of 12 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...
Enhanced tax deduction
Enhanced Tax Deduction for Research & Development Expenditures
Important notice
中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
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中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
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中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
Flyer for members_20180921
-1 -從2006年起,海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會,藉此促進兩岸四地同業間的交流與合作。今年的研討會由澳門會計專業聯會承辦,於11月10至11日在澳門喜來登金沙城中心酒店舉行。研討會以「國際會計審計標準:新形勢、新挑戰、新任務」為主題,讓四地會計師共同探討審計數據分析、理論及方法的影響。研討會亦將討論其他專題,包括:大灣區建設與會計師行業的機遇,會計師職業百年的歷史經驗,以及 ...
1259C_DC order _edited_1
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
1259C_DC order _edited
. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...
160914
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
160914-2
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
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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及一執業法團作出紀律處分(香港,二零一五年六月九日) -香港會計師公會轄下一紀律委員會於二零一五年五月二十二日就吳文仲先生(會員編號: F05003)和開元信德會計師事務所有限公司(「開元信德」)(執業法團編號: M269)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對兩名答辯人作出譴責,並命令他們須各繳付罰款十萬港元予公 ...
pr-1230-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對兩名執業會計師及一執業法團作出紀律處分(香港,二零一四年十二月三十日) 香港會計師公會轄下一紀律委員會於二零一四年十一月十七日就鄧偉雄先生(會員編號:A10201)、周志傑先生(會員編號:A14433)及鄧偉雄會計師事務所有限公司(執業法團編號: M053) (「答辯人」) 沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對他們作出譴責。 ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
pr0815-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律處分(香港,二零一四年八月二十六日) 香港會計師公會轄下一紀律委員會於二零一四年八月十五日就崔耀中先生(會員編號:A31031)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對崔先生作出譴責,並命令他須繳付罰款二萬港元予公會。此外,崔先生須支付紀律程序的費用共一萬四千六百八十一港元。崔先生因遊蕩及盜竊而分別違反了香港法 ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
sub_strategy1519
4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...
sub_strategy1519
4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...
CPA for NGO social responsibility programme
As a strategic initiative to make a difference in the community, the Institute introduces the social responsibility programme "CPA for NGO 會計專業惠社群", aiming to support voluntary non-governmen ...
HKICPA_feature-1112
BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...
2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA
Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...
Flyer_EL130506
e Webinar on BBuussiinneessss VVaalluuaattiioonn bbyy FFoorreennssiicc AAccccoouunnttaannttss iinn CCoommmmeerrcciiaall DDiissppuutteess aanndd LLiittiiggaattiioonnss Speakers Mr Benny K B Kwok Chairm ...
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1 香港會計師公香港會計師公香港會計師公香港會計師公二零一二零一三至二零一至二零一四年度財政預算案年度財政預算案年度財政預算案建議共建香港未來主要建議措施公會稅務專項學會執行委員會提出對二零一三至一四年度財政預算案的建議, 重點聚焦於稅務政策及預算案的措施。我們的建議以「共建香港未來」為題, 涵蓋以下的關鍵範疇: 增強香港的競爭力, 持續發展有利的營商環境。 紓緩香港市民在建立自己家庭和養育兒女 ...
LexisNexis_2012 sale
LexisNexis Year-end Countdown Sale 20% Off on 60 titles and looseleafs of current editions. 50% Off on selected titles. Offer until Dec 24, 2012. Update your library today.Order Form Butterworths Hong ...
pr-20120201-tc
1 致:編採主任/新聞/財經版編輯面對二零一二年的不明朗前景,香港會計師公會歡迎政府的短期財政措施但對缺乏嶄新及長遠的行動計劃表示失望(香港,二零一二年二月一日) 香港會計師公會表示,政府二零一二至一三年度財政預算案有完整的短期措施,但對長遠行動規劃卻輕描淡寫。公會稅務委員會主席劉麥嘉軒表示:「面對不明朗的全球經濟,我們歡迎政府提出的短期措施,包括寬免差餉、增加個人免稅額、補貼電費、向綜援受助人 ...
key_personal_skillsoftheFD
accountancY ireland october 2011 vol.43 no.5 18 finance s Ireland and the rest of the world continue to grapple with news of further economic crisis three years on from the collapse of Lehmans, Financ ...
rif110525
An Update of Legal and Regulatory Issues Facing the Insolvency Profession About the topic At this seminar, Clare Canning, Simon Willis and Andy Pincus, partners at Mayer Brown in London and Washington ...
auditing_annex1_e
Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...
Jun06
-1 -Auditing and Assurance Standards Committee Meeting Summary – June 2006 The Auditing and Assurance Standards Committee (Committee) met on 21 June 2006. Members present at the meeting were: Carlson ...
hksa550
RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...
hksa550
RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...
national_security_bill
-1 -Note on National Security (Legislative Provisions) Bill Objective of the Bill To make provisions to amend the Crimes Ordinance (Cap.200), the Official Secrets Ordinance (Cap.521) and the Societies ...
Module B (Jun 11)_Question
Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...