8
HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...
8
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 1 Date: 16 November 2016 Venue: Offices of HKICPA Participant: Dr. Lawrence Wong, GCE Consulting, Retail Investor/Ad ...
8
1. Please tell us: (a) about your role with respect to financial reporting (for example, preparer of financial statements, auditor, valuation specialist, user of financial statements and the type of u ...
i2c_ifrs 8
3 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amen ...
Ipsas6-8
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...
Ipsas6-8
BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...
HKFRS 8 Operating Segments
20220809114514 1e1b0803127c435faaa5a755fb96f183_20220809114514 1e1b0803127c435faaa5a755fb96f183_20220809114514 1e1b0803127c435faaa5a755fb96f183 x 92968718 Section 1: HKFRS 8 Operating Segments HKFRS 8 ...
Update No. 8
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Module 8 – Principles of Auditing
This module provides students with an understanding of the regulatory, legal and reporting framework of auditing in Hong Kong and an understanding of the basic principles of auditing. Syllabus area We ...
Comic 8 “分享的快樂”
The school held a "Creative Costume Contest". Curious Girl, Spender Boy and their classmates participated enthusiastically. Each of the classmates demonstrated their own ingenuity when prepa ...
360-degree-management skills 8-11
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, Quar ...
HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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Disciplinary proceedings in progress as at 8 March 2018
3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...
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Amendments to the Module 8 Study Material for the December 2021 Session
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VAT Refund for SMEs in China (HKGCC Webinar 8 Jun 2022)
VAT Refund for SMEs in China (HKGCC Webinar 8 Jun 2022)
Latest Regulations for Outbound Transfer of Data from China(HKGCC Seminar 8 Aug 2023)
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i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...
HKICPA 2014 Bridge Tournament
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judges2002
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港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...
ies8qa
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Shangri-La 2023 Sep KHHK
香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...
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Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...
f100712
Companies Ordinance Rewrite Discussion Forum 12 July 2010 (Programme Code: F100712) Date 12 July 2010, Monday Speakers Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:00 pm) Mr. John Leung De ...
alert22
1 Issue 22 (June 2016) Dear practising members, International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements 1. IES 8 Professi ...
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Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
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July 2012 Post-implementation Review: IFRS 8 Operating Segments Request for Information Comments to be received by 16 November 2012Request for Information Post-implementation Review: IFRS 8 Operating ...
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Budget Commentary Forum 2011/12 23 February 2011 (Programme Code: F110223S) Date 23 February 2011, Wednesday Speakers Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Hon. Paul M.P. Cha ...
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74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...
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Flashcard_Module D(5th edition)
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08-Composition
Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...
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Composition of Committees
78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...
IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements
...
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Dear Chris and Simon, Invitation to Comment on IASB Request for Information of Post-implementation Review: IFRS 8 Operating Segments Thank you for the HKICPA letter dated 13 September 2012 on the subj ...
vienna_1208
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
fraa-10
1 Issue 10 (September 2010) Dear Members, Operating segments: a management approach The first application of a new standard is often a challenge. In the professional standards monitoring programme, we ...
05
1 P a g e Annex: HKAB Comments on IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Question 1 The Board proposes to amend the descrip ...
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普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
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1 中港兩地經濟往來日益頻繁,香港會計師不但需要具備良好的財會技巧,還需要對中國歷史、文化禮節、內地政府機關架構和當前的社會問題等有基本認識,才更容易與內地的合作夥伴溝通。有別於其他類似課程,公會內地業務關注組在廣州舉辦為期三天的“中國商業實務及管理研習班”,着重學習商塲實務軟知識,希望通過介紹內地的歷史、文化、管理哲學等內容,協助會員瞭解內地的商業管理哲學、政府部門的職能和從屬關係、社會管理問題 ...
Associate DirectorStandard Setting Feb 2021
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Module C 6th Edition Flash Card
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ed_20176
IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...
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Scope of HKFRS 2 HK(IFRIC) Interpretation 8 HK(IFRIC)-Int 8 Revised July 20092010 Effective for annual periods beginning on or after 1 May 2006 Amendments to HKFRS 2 Share-based Payment — Group Cash-s ...
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Module B 6th Edition Flash Card
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Vienna_Program
We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...
yearbook2011
12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...
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 ...
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指定客戶專享優惠香格里拉中秋月餅及禮物籃ISLAND SHANGRI-LA 港島香格里拉· SUMMER PALACE 夏宮Shangri-La Mooncake Selection (9 pieces, including 3 pieces for each of the following)· Shangri-La 50-year Aged Mandarin Peel, R ...
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Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 This Circular is intended for general guidance only. The Hong Kong Institute of Certified Public Accoun ...
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Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...
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Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
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PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...
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Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...
BadWeather-2009
Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...
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The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
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Financial Reporting Forum HKFRS 8 Operating Segments: Application Issues Date 30 October 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s ...
butyphoon
CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...
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Ren_Dynasty Mooncake 2022 Aug Leaflet
Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅,與親友一起品嚐同賀中秋, 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會,從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...
HKICPA_timetable for public_20201
Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...
Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet
16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
031009
Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...
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HKICPAtimetable for public20202 1 Sept
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Module C_Feb 10_Question
Module C (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropria ...
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Module A (Jun 15)_Question
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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 ...
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The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...
tue1509
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
src141013
A Tribute to Broadway Musicals What better way to unwind than to immerse in classical music and songs from famous Broadway musicals after a hard day's work? Movie clips of some popular Broadway m ...
gMPFLSP
1 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 only. The HKIC ...
140826
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
Module A _Jun14_Question
Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...
Module A _Jun14_Question_1
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oct
Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Foxtrot – Elementary I Cha Cha – Elementary II Rumba ...
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Module C (Dec 13)_Question
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Module C (Dec 13)_Question_1
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Module C (Dec 13)_Question_2
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src160105e
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
150908I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
150908E
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...
tue1507
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
20150427_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a cardio and stretching training for members' health maintenance. Sign up now to ge ...
201407_FitnessTrainingClass
Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...
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2016年中秋食品訂購表- 內部HKICPA 2nd
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20141127_ETS_D_S4
Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...
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HKICPAtimetable for public20202 15 Sept
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ies8assform
IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...
flyer0927_1
HKICPA/IASB Roundtable – Share your experience on IFRS 8 The International Accounting Standards Board (IASB), the issuing body of International Financial Reporting Standards (IFRS) on which the Hong K ...
flyer0927
HKICPA/IASB Roundtable – Share your experience on IFRS 8 The International Accounting Standards Board (IASB), the issuing body of International Financial Reporting Standards (IFRS) on which the Hong K ...
calendar
December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...
calendar
September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...
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December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...
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() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
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IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...
ies8assform_cl
IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...
ies8assform_cl
IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...
ies8assform
IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...
3mkr
Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Re ...
JudgesReport2001
CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
HKIoD
Supporting Organisation : 支持機構: The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...
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20130411_module_a_part1
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BMIG_1505practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 8 May (Fri) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9:00 – 11:00 p. ...
BMIG_1501practice schedule
Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 7 January (Wed) 8:00 – 10:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 14 January ...
Module A _Dec 16_Question
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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 ...
Flyer_v10_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
Flyer_v9_web
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
final
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...
161115I_r
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
161115I
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
Peninsula 2024 Mooncake Flyer
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hk-int5
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