20180911_13
https://topick.hket.com/article/2158330/%E9%80%BE2%E6%88%90%E5%8F%97%E8%A8%A A%E5%83%B1%E4%B8%BB%E6%93%AC%E5%A2%9E%E8%81%98%E4%BA%BA%E6%89%8B %E3%80%80%E6%95%B8%E7%A2%BC%E5%8C%96%E4%BA%BA%E6%89%8D%E6% ...
ec
1 Minutes of the 234th meeting of the Ethics Committee held on Thursday, 10 March 2016 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
ec-meetsum-nov
1 Minutes of the 211th meeting of the Ethics Committee held on Wednesday, 18 March 2009 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
ec-meetsum-Sep
-1 -Ethics Committee Meeting Summary – September 2008 The Ethics Committee (Committee) met on 4 September 2008. Members of the Committee present were: Philip Tsai (Chairman), Lucia Li (Deputy Chairman ...
ec-compo
Restructuring and Insolvency Faculty Executive Committee 2013 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Chairman 2. Mr. NG, Mat Deputy Chairman 3. Mr. ARTHUR, Randall Member 4. Mr. BRISCOE, Stephen ...
ec-chi
1 律 零零年 律零零年 (A12789) 略 理 例 18B 令零零年 錄 六 律 行零零年 零零六年年度料 零零年六留見 了料 理零零年 例18B 略理 例 34(1A) 零零年律聆律略理 例 18B 律令 (1) 零零年 錄 ...
ec-eng
-1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 8 January 2010) — A Disciplinary ...
MichaelChung_compressed
!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...
ed-strategic-plan-10-12
By electronic submission 14 June 2010 Our Ref.: C/EC Deputy Director, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
aasc-317
1 Minutes of the 317th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 April 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
654th_19 January 2024
You don't have access right to view the details. Please login.
ec-order
Proceedings No.: D-08-0336C IN THE MATTER OF A complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Dis ...
IFAC_ED_IAE
25 November 2005 By e-mail and by post Our Ref.: C/EC IFAC Ethics Committee 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Attention: Ms. Jan Munro Dear Sirs, IFAC ED of Proposed Revised ...
S290_Submission_Re-ED
1 By e-mail 23 September 2008 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New ...
ED-IASB-IFRS-1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
I090106
Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...
I090106
Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...
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 ...
bb
-1 -By fax and by post (Fax no. 2878 7127) Our Ref.: C/EXPB, M6780 14 December 2001 Mr. Arthur Yuen, Executive Director (Banking Policy), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong ...
ed-gloans
October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...
CL8
1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...
PR-EB
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
sub_wee
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 29 April 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth ...
pdfsub_code
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 October 2021 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
1412P2
Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...
ed07-ed
International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...
update123
i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...
December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
248912
1 Minutes of the 248th meeting of the Ethics Committee held on Monday, 9 September 2021 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
BC-i2c
5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 3 BUSINESS COMBINATIONS – COMBINATIONS BY CONTRACT ALONE ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
sub_ partc
1 Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
ED-EB
March 2008 DISCUSSION PAPER Preliminary Views on Amendments to IAS 19 Employee Benefits Comments to be submitted by 26 September 2008 Discussion Paper Preliminary Views on Amendments to IAS 19 Employe ...
ip-regulatory-framework_old
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
subrole_pdf
Our Ref.: C/EC 31 October 2019 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
emap
ETHICS COMMITTEE ETHICS EDUCATIONAL MATERIALS ADVISORY PANEL TERMS OF REFERENCE Objective Ethics Educational Materials Advisory Panel (“Advisory Panel”) is set up under the auspices of the Ethics Comm ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
SEAP_TOR2024
ETHICS COMMITTEE SUSTAINABILITY ETHICS ADVISORY PANEL TERMS OF REFERENCE Objective Sustainability Ethics Advisory Panel Advisory Panel is set up under the auspices of the Ethics Committee EC to provid ...
SEAP_TOR_old
ETHICS COMMITTEE SUSTAINABILITY ETHICS ADVISORY PANEL TERMS OF REFERENCE Objective Sustainability Ethics Advisory Panel (“Advisory Panel”) is set up under the auspices of the Ethics Committee (“EC”) t ...
ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
sub_phase1
Our Ref.: C/EC 22 March 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
charts
Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...
full_report
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...
adoption
Ethics Committee (EC) Due Process for the Adoption of International Ethics Standards Board for Accountants (IESBA) pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses ...
hkfrs12
Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
localec
Ethics Committee Due Process for the Development of Local Ethics Pronouncements Formal Responses General Distribution Background paper prepared by HKICPA Standard Setting Department or experts on the ...
adoptec
Ethics Committee Due Process to Adopt IESBA Pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distribution (internationally) General Distribution Task Force ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...
List_of_courses_2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...
ip-regulatory-framework
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
full_report
Hong Kong Institute of Certifi ed Public Accountants Annual Report 2006 A N N U A L R E P O R T 06 度報告0 6 年香港會計師公會二六年度報告鳴謝香港會計師公會衷心感謝香港管弦樂團允許本會拍攝其指揮和樂師在綵排及公演時之照片,以協助本年報的順利製作。The Hong Kong Institute of ...
Annual Report
2004年報[1] Our Goals, Our Values and Our Logo 公會的宗旨、核心價值和標誌________________________________________________2Council 理事會__________________________________________________________________________________ ...
130530_ppt
黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面,而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...
development
Ethics Committee Due Process for the Development of Local Ethics Standards Formal Response s General Distributions Background paper points outline prepared by HKICPA Secretariat or outside contractor ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
ED-ED9-IASB-bc
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 ...
I2C-IASB-EB
14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...
pr-20170314-en
1 Dear Assignment/News/Business Assignment Editor Expectations of the accountancy profession for the next Chief Executive of HKSAR government (HONG KONG, 14 March 2017) — The Hong Kong Institute of Ce ...
determination-D-03-IC16H
' t' Proceedings No: D-03-IC16H IN THE MATTER OF A complaint made under section 34(1) (a) of the Professional Accountants Ordinance (Cap.50) BETWEEN An Investigation Committee of the COMPLAINA ...
techwatch94
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 ...
techwatch94
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 ...
sub_saftg
Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
techwatch92
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. Financial Repor ...
techwatch92
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. Financial Repor ...
FE Dec 18 Paper IIQuestion
You don't have access right to view the details. Please login.
Shell_application form
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Shell_application form_old
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
tk274
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...
rundown
2014 SMP Symposium Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:10 Welcoming Remarks Mr. Clement Chan – President, HKICPA 09:10 – 10:10 Tax Update Speaker Mr. Tam Tai-pang, JP – Dep ...
techwatch107
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 ...
techwatch107
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 ...
sub_nar
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 August 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6t ...
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 ...
Take2 Health Limited_Take2 Prophecy_Tat Ming leaflet
: (852) 3613 0533 : info@take2.health Take2 Prophecy DNA(NGS: Next-generation Sequencing) DNA DNA2 1 Take2 Prophecy37 www.prophecy.health 「預早知•越早醫」幫您早期鼻咽癌篩查 Prophecy 我真的很愛我的舞台,我希望可 ...
ETS_Module B_final
Disclaimer 1 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 pur ...
ETS_Module B_final
You don't have access right to view the details. Please login.
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
ETS_Module B_final
You don't have access right to view the details. Please login.
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
ED-IncomeTaxesBC
Basis for Conclusions Exposure Draft ED/2009/2 Income Tax Comments to be received by 31 July 2009 March 2009Basis for Conclusions on Exposure Draft INCOME TAX Comments to be received by 31 July 2009 E ...
HKICPA 2014 Bridge Tournament
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
ED-ClassificationMeasurement
Financial Instruments: Classification and Measurement Comments to be received by 14 September 2009 July 2009 Exposure Draft ED/2009/7Exposure Draft FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMEN ...
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
ED-IAS39fv_i2c
1 29 April 2004 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: PROPOSED LIMITED AMENDMENT TO IAS 39 FINANC ...
ED-RR-Activities-Standard
Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...
180917_President_Dinner_e-card_pdf
ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...
ED-ed10-BC
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
ED-ed10
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
ED06-bc
January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...
toshitake-inoue
1 Transition to IFRS – Working Towards a Global Set of Accounting Standards with IOSCO June 6th, 2013 7th IFRS Regional Policy Forum, Hong Kong * This presentation is prepared under the sole responsib ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
ed-pn900
August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...
sub_comp
Our Ref.: C/EC 17 September 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, ...
20101217
17 December 2010 By email (yhcheung@legco.gov.hk) and by post Your Ref.: CB1/BC/01/10 Our Ref.: C/EPLM(32), M74462 The Hon Chan Kam-lam Chairman Bills Committee on Anti-Money Laundering and Counter-Te ...
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421 By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, Bills ...
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, ...
Submission_IASB_ED_SME
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...
hkas01revdec07
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 ...
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 ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
ED03
Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...
ed-InvEnt
August 2011 Exposure Draft ED/2011/4 Comments to be received by 5 January 2012 Investment EntitiesExposure Draft Investment Entities Comments to be received by 5 January 2012 ED/2011/4This exposure dr ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
aasc-315
1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
ed-revenue
November 2011 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 2012Exposure Draft Revenu ...
HKICPA Bridge Tournament 2015#1_deal
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
ETS_Module B
Disclaimer 1 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 pu ...
ETS_Module B
You don't have access right to view the details. Please login.
submissionsIFRIC_D16D17
Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
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 ...
techwatch154
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 ...
techwatch154
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 ...
auditc
!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
ED-AccountingGuideline
1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
KC_Wong
1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...
key_issues_and_questions
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
mf_ki
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
Hong Kong Financial Reporting Standards for Private Entities
Is applicable to the preparation of financial statements of schools Answer As stated in paragraph 9, the Education Bureau ("EB") requires schools (including both IMC and non-IMC schools) to ...
December-Part2_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
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 ...
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 ...
techwatch90
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 ...
techwatch90
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 ...
ED-IAS39mh-i2c
1 30 August 2003 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT: "PROPOSED AMENDMENTS TO IAS 39 FINANC ...
techwatch97
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 ...
techwatch97
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 ...
IASB_ED_IFRS_1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
Exam Technique Seminar_Module D_for student
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 ...
Exam Technique Seminar_Module D_for student
You don't have access right to view the details. Please login.
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ed-sas730
Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...
ED-IncomeTaxesStandard
Income Tax Comments to be received by 31 July 2009 March 2009 Exposure Draft ED/2009/2Exposure Draft INCOME TAX Comments to be received by 31 July 2009 ED/2009/2This exposure draft Income Tax is publi ...
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 ...
ECReply_slip_Forum
2017 Hong Kong SAR Chief Executive Election Forum Date: 10 March 2017 Time: 6 p.m. Venue: Training Centre, Hong Kong Institute of CPAs 27/F Wu Chung House, 213 Queen's Road East, Wanchai Reply sli ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
IASB ED 2 I2C
14 November 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 2: “SHARE-BASED PAYMENT” The Internatio ...
FIAP meeting summary 20190530_extract
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
msfiap
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
techwatch150
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 ...
techwatch150
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 ...
techwatch63
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 ...
techwatch109
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 ...
techwatch109
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 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
Lee Shu Yan Simon 16-Sep-2004
16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
contractnotes
Our Ref.: C/EPS, M7253 12 November 2001 Mr. Andrew Procter, Executive Director, Intermediaries and Investment Products, Securities and Futures Commission, 12th Floor, Edinburgh Tower, The Landmark, 15 ...
snp_di
!"#%#&!"#'#()(*%,,)-(.-"./01)02" -3456789:;85B8EF8IJKLMNKOPQRSQTOJPQUQVWKRJVRXYSZRZW[V\[P\K]RJMNWR'PN[La85B8e:B?:;6:;c8fgG:6:h89;:A;?A78i;?A8ji;?Aklmnopqrstuvwprxyoz{}o ...
sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
EC20220615
1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...
ED03-bc
Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
ed-pn871
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
update060
Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
sub_iesbat
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...
Expectations of the accountancy profession for the next Chief Executive of HKSAR government
(HONG KONG, 14 March 2017) The Hong Kong Institute of Certified Public Accountants announced today the expectations of the profession for the next Chief Executive of Hong Kong Special Administrative R ...
111129
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
111129.Flyer
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
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 ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...