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20141021_MPS_A_S2

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发布日期: 2014-10-22

case-chi

打擊清洗黑錢講座聯合財富情報組總督察謝振中 JOINT FINANCIAL INTELLIGENCE UNIT 聯合財富情報組網頁詳載的建議格式及內容電郵傳真郵寄口頭陳述 (緊急情況－之後交回硬複本) 可疑交易報告及管理系統提交可疑交易報告緊急性機密性暗中透露資料報案或提交可疑交易報告需要留意的地方確認收到可疑交易報告檔案編號聯絡人的資料同意書／不同意書拘捕 ...

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MPS_Module A_Part 2

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发布日期: 2016-10-28

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QP_Graduation_Dec2015_session

AU Sin Ting AU Yuen Ling AU YEUNG Wai Sze AU-YEUNG Chun Yat BAI Bingxin BAI Wenlong BAI Yang BAO Wei BIAN Shanshan CAI Suiping CHAI Heqing CHAK Joyce Wing Ying CHAK Tsz Sin, Janice CHAN Chi Chung CHAN ...

发布日期: 2016-02-25

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2_QP Graduates List (Dec 15)

2_QP Graduates List (Dec 15) Summer 2016 issue QP Graduates – December 2015 Session The Institute is pleased to announce that 875 QP candidates successfully completed the Qualification Programme in th ...

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apm_egmcl

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File Type: pdf | Size: 381 KB

Module_A_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2018-08-23

Module_A_Supplement_20182

发布日期: 2018-08-23

File Type: pdf | Size: 381 KB

Module B student notes ws 1 (June 2012)_v

Module B student notes ws 1 (June 2012)_v Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

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Module B student notes ws 1 (June 2012)_v2

Module B student notes ws 1 (June 2012)_v2 Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introductio ...

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Module C_Preseen_20182

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发布日期: 2018-07-31

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Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2016-08-05

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cpa-ar-eng

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Annual Report and Financial Summary 2010 Annual Report and Financial Summary 2010 Charting Success Hong Kong’s deep an ...

发布日期: 2010-11-10

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Module D 6th Edition Learning Pack_Part 3

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File Type: pdf | Size: 753 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

发布日期: 2010-12-02

cpa-ar-chi

2010年度報告及財務摘要成功領航維多利亞港的優越條件—水深且有天然屏障保護—乃香港經濟飛騰的一個主要因素，亦造就了香港航運業的發展，成為國際一級典範。會計專業是本港賴以成功的另一重要因素，而香港會計師公會會員更是我們金融市場信心的保證。在本年報中，我們介紹公會活動之餘，亦會闡述航運業與會計業的共通之處。此外，我們有不少會員都是全球航運業中的高級行政人員，在年報中亦會述說他們公司的故事。我們特此 ...

发布日期: 2010-11-10

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ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

发布日期: 2004-05-28

ie_gpd

IFRS Standards Exposure Draft ED/2019/7 Illustrative Examples December 2019 Comments to be received by 30 June 2020 General Presentation and Disclosures Includes a comparison of proposals with require ...

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fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

发布日期: 2010-12-13

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cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

发布日期: 2009-11-05

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annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

发布日期: 2016-11-24

cpa-annual-report-tc

「錢從哪裡來?」2009年度報告「錢從哪裡來?」我們的會計師教導年青一代理財價值觀– 金錢重要卻非萬能。「大富翁？」前言03會長報告04行政總裁回顧06營運與財務08專業資格與會員事務10準則與監管14中國與國際16溝通與品牌18新管治與運作架構19理事會20管理團隊21委員會及工作小組22長遠目標及使命23財務報表25信託基金51慈善基金58本年報之財務報告表涵蓋2008年7月1日至2009年6 ...

发布日期: 2009-12-08

File Type: pdf | Size: 812 KB

DP_RevenueRecognition

December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...

发布日期: 2008-12-19

Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

发布日期: 2008-12-02

File Type: pdf | Size: 16 MB

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 ...

发布日期: 2006-12-04

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 ...

发布日期: 2005-11-21

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annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

发布日期: 2016-12-01

File Type: pdf | Size: 7 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

发布日期: 2015-03-13

Annual_report_TC

躍進成功路2008躍進成功路封面說明Hickstead，荷蘭出生的雄馬，於香港協辦的2008年北京奧林匹克奧運馬術比賽中，在沙田贏得個人場地障礙賽金牌，以及團體場地障礙賽銀牌。Hickstead是匹活躍好勝的12歲深棕色駿馬。前言.................................................................................... ...

发布日期: 2008-12-04

File Type: pdf | Size: 1 MB

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 ...

发布日期: 2002-11-22

Module 12_LP

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LPMB_6thEdition

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LPMD_6thEdition

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File Type: pdf | Size: 27 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

Module B 6th Edition Learning Pack_Part 1

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Module A 6th Edition Learning Pack_Part 2

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Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...

发布日期: 2015-03-20

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Module B (5th edition)_Part 1

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Module B 6th Edition Learning Pack_Part 2

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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 ...

发布日期: 2015-03-16