ETS_Module C

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HKICPA Business Case Competition 2019_Updated

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 ...

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Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

20130423_module_a_part2

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Module D (Dec 15)_Answer

Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

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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 purposes and s ...

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Supplement_D_1

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Supplement_D

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Supplement_D

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ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

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ss-ifrs-for-sme

1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...

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update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

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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 purposes and s ...

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20141015_MPS_B_S1

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edimprov5

May 2012 Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle Comments to be received by 5 September 2012Annual Improvements to IFRSs 2010–2012 Cycle (Proposed amendments to Internati ...

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Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

A_Combined Version_1

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

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Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

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20150526_ETSII_B

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20150421_MPSI_C

2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...

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7_Nov_2013_Module B_Case

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20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

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IFRIC DRAFT INTERPRETATION D1 EMISSION RIGHTS INVITATION TO COMMENT The International Accounting Standards Board’s International Financial Reporting Interpretations Committee (IFRIC) has issued its fi ...

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20150421_MPSI_C

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AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

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推動可持續發展及淨零排放轉型

國際會計師聯合會（IFAC）商界專業會計師諮詢小組副主席、香港會計師公會會員謝秀玲，探討會計行業在協助資本市場和社會達成可持續發展目標所扮演的角色。 我於今年3月主持了一個專家小組討論環節，探討金融機構和企業如何部署過渡至淨零排放、首要優先處理事項以及需作出的權衡取捨，以及首席財務總監、財務和庫務部門可如何提供相關支持。我們為會計行業總結出八個關鍵重點。 在公正轉型的前題下，與各政府和政策制訂者多 ...

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Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...

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submissionlog15

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1041_20150113 Hong Kong Institute of CPAs presents China Investment, offshore companies and offshore trust series in February to March 2015. This series of seminars is designed for all professions who ...

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NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...

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NEWS /INFORMATION /EVENTS /ACTIVITIES DECEMBER 2014 ISSUE NEWS HKICPA Examination in BAFS Timetable for HKICPA Examination in BAFS (December 2014 /January 2015 session) Over 7,800 enrolments have bee ...

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NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

deposit

By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...

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By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...

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1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...

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0804_IFRIC

8 April 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON FINANCIAL INSTRUMENTS WITH CHARACTERISTICS OF EQUITY Comments ...

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Mainland Audit Issues Questions & Answers Mainland audit issues – consignment sales The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the In ...

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By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...

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By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...

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