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Comvita_Sept 2013
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comvita_1202
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aa-series
Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...
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 ...
34th_AGM_Booklet
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* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...
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Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
MPS_Module A_Part 2
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update214
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
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ED-D13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
ifric-d13
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20150506_MPSII_D
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20150506_MPSII_D
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i110111
The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...
module_b_20121009
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Regulations2004
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...
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「CPAs for NGOs會計專業惠社群」社會責任計劃撰寫年報的常見問題及應用技巧Presented by : Annie Wong Finance Manager, Baptist Oi Kwan Social Service Date: 25 May 2017 Hong Kong Institute of Certified Public Accountants Ltd, 2005. Al ...
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4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...
Circular_CPABC2016_v4
CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...
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NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...
976r7_SET_StudentExpress_online
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order-0815
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Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay ...
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九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...
25-10-13_ModuleB Part 2
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hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
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MPS M14-Part I Dec 2023
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update016
Update No. 16 (Issued July 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume II Replace contents pages i to v with revised contents pages i to v. Revis ...
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S090109
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candidate2
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CO-rewrite - non transitional QA
When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...
Part 9
Application of section 379 when the holding company was a wholly owned subsidiary Answer The requirement to prepare consolidated financial statements set out in section 379(2) applies to companies whi ...
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Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...
ETS_Module C
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 C
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 ...
20150415_SharingForum_MC
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Comvita_Mar 2013
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Comvita_Feb 2013
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ttsq3s
Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...
FE (Dec 14) Paper II_Answer_1
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FE (Dec 14) Paper II_Answer
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ETS_Module C
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ETS_Module C
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update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
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第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計,方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...
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Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
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AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...
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IFRS Standards Discussion Paper November 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations under Common Control published by the International Accounting Standards ...
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IN THE MATTER OF A Complaint made under Section 34 (IA) and 34(IAA) of the Professional Accountants Ordinance (CapsO) (the "FAO") and referred to the Disciplinary Committee under Section 33( ...
Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
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Minimum System Requirement for accessing Business Valuation course Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefo ...
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Minimum System Requirement for accessing FCCP courses Supported System Configurations Windows 7(Latest browser) Apple Mac OS 10.9 (*Latest Firefox, Safari, or Chrome) Ubuntu Linux (Firefox only) Andro ...
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Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
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Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
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Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...
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KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...
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1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 16.doc 17 August 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn t ...
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DateTitle 11 December 2015 Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) with link to Ex ...
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