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i2c_ic

24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...

发布日期: 2013-06-21

File Type: pdf | Size: 66 KB

cf2012

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

发布日期: 2012-09-21

File Type: pdf | Size: 792 KB

i2cimprov5

8 May 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (FIFTH SET) Comments to be receive ...

发布日期: 2012-05-07

File Type: pdf | Size: 94 KB

A2b

24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...

发布日期: 2012-03-29

File Type: pdf | Size: 135 KB

0111-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong ...

发布日期: 2011-07-28

File Type: pdf | Size: 47 KB

0204-1

Proceedings No: D-O1-0397C IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34( 1) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGI ...

发布日期: 2011-07-28

File Type: pdf | Size: 52 KB

pubforsale_coursenotes-nov

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 15 Jun 11 El ...

发布日期: 2011-07-11

File Type: pdf | Size: 29 KB

2011

Date Subject 14 December 2011 Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century 30 November 2011 Institute comments on SME Implementatio ...

发布日期: 2011-01-02

2011

发布日期: 2011-01-02

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

发布日期: 2010-09-30

File Type: pdf | Size: 129 KB

mpsf-1210

发布日期: 2010-09-30

File Type: pdf | Size: 129 KB

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

发布日期: 2010-09-29

File Type: pdf | Size: 18 KB

Inside Business

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发布日期: 2010-07-20

505

Mr Ms w X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Remarks: (a) (b) (c) (d) (e) I understand and accept the above terms. Signature of HKICPA Member Put a cross (“X”) next to the ...

发布日期: 2010-03-31

File Type: pdf | Size: 21 KB

303-404

HKICPA Member (HKICPA # ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Tai Wai Tokuawan Tsuen Wan Wanchai (Emporer Centre) Mr Ms X X X ( X ) Tai Wai Tokuawan ...

发布日期: 2010-03-31

File Type: pdf | Size: 15 KB

qp-mod-b-n-d-v4

Disclaimer: 1. All topics covered in the MPS are published in the QP Candidate Learning Pack. 2. Speakers who deliver the seminars are not involved in the QP examination setting process. 3. The MPS is ...

发布日期: 2010-03-18

File Type: pdf | Size: 122 KB

GAAP_IFRS

Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...

发布日期: 2010-03-16

File Type: pdf | Size: 133 KB

billy-order

1 Proceedings No: D-01-0397C IN THE MATTER OF a complaint against Mr. Chan Wing Nang, Billy, a professional accountant, made under section 34(1) of the Professional Accountants Ordinance (Cap.50) BETW ...

发布日期: 2010-03-08

File Type: pdf | Size: 9 KB

ay-order

IN THE MATTER OF a complaint against AU YANG SUNG FAT, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 _________ BETWEEN The Registrar of the ...

发布日期: 2010-02-25

File Type: pdf | Size: 7 KB

2010

DateSubject 24 December 2010 IVSC Discussion Paper of Valuation Uncertainty - comment letters received 20 December 2010 IASB Exposure Draft of Leases - comment letters received 30 November 2010 IFRS I ...

发布日期: 2010-02-01

2010

发布日期: 2010-02-01

S090824S

Co-operation with Law Enforcement Agencies after Filing Suspicious Transaction Reports Programme Code: Speaker MA Ping-yiu, Assistant Secretary for Security Mr. PY Ma joined the Hong Kong Police Forc ...

发布日期: 2009-07-20

File Type: pdf | Size: 70 KB

W090824S

A Negotiation Mindset for Accountants and Auditors Programme Code: Speaker Dr Philip Lok, BSc, MBA, Ph.D, CMA Dr Lok is a management development professional with expertise in course and content deve ...

发布日期: 2009-06-11

File Type: pdf | Size: 255 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

发布日期: 2009-03-20

File Type: pdf | Size: 99 KB

S090428A

2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...

发布日期: 2009-03-20

File Type: pdf | Size: 99 KB

040527

PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar Topic: An update on the banking regulations in China Speaker: Mr. Simon Black, Managing Partner, Allen &am ...

发布日期: 2009-03-20

File Type: pdf | Size: 19 KB

040527

发布日期: 2009-03-20

File Type: pdf | Size: 19 KB

030226

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Schemes of Arrangement for Insolvent Listed Companies Speaker : Mr. Scott B ...

发布日期: 2009-03-19

File Type: pdf | Size: 16 KB

030226

发布日期: 2009-03-19

File Type: pdf | Size: 16 KB

W090124

Continuing Professional Development (CPD) Programme Dealing with Difficult People: 24 Jan 2009 (Sat ) 10 Lessons for Bringing out the Best in Everyone (re-run) (Programme Code: ) Speaker : Dr. Philip ...

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

W090124

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

S090107

发布日期: 2008-12-04

File Type: pdf | Size: 79 KB

FSIG070724

e Financial Services Interest Group (FSIG) Lunch Seminar Basel II: Where are we now and what next? Speaker Dr. Michael Taylor , Head of Division B in the Banking Policy Department, Hong Kong Monetary ...

发布日期: 2008-03-11

File Type: pdf | Size: 171 KB

FSIG070724

发布日期: 2008-03-11

File Type: pdf | Size: 171 KB

I2C_IASB_ED_IFRS2_IFRIC11

24 December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 2 SHARE-BASED PAYMENT AND IFRIC ...

发布日期: 2007-12-24

File Type: pdf | Size: 59 KB

I2C-IFRS2nIFRIC11

发布日期: 2007-12-24

File Type: pdf | Size: 59 KB

flyer_workshop_on_PRC_Oct06_form

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Mainland & International Relations Department Hong Kong Institute of Certified Public Accountants Fax No.: 2865 6776 /2865 6603 Enquiries: 2 ...

发布日期: 2006-09-20

File Type: pdf | Size: 31 KB

I2C_IASed

24 March 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 1 PRESENTATION OF ...

发布日期: 2006-03-30

File Type: pdf | Size: 64 KB

I2C-IAS1-FS

发布日期: 2006-03-30

File Type: pdf | Size: 64 KB

activities

DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...

发布日期: 2005-03-05

File Type: pdf | Size: 223 KB

D11_I2C

24 December 2004 To: HKICPA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D11 CHANGES IN CONTRIBUTIONS TO EMPLOYEE SHARE PURCHAS ...

发布日期: 2004-12-23

File Type: pdf | Size: 121 KB

I2C-D11

发布日期: 2004-12-23

File Type: pdf | Size: 121 KB

sub_cov

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...

File Type: pdf | Size: 287 KB

rd0408

24 February 2021 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 8 April 2021 IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 10, IFRS 11 an ...

File Type: pdf | Size: 260 KB

i2c_tad4

24 March 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...

File Type: pdf | Size: 166 KB

i2c_tad4

File Type: pdf | Size: 166 KB

i2c_tadias97

24 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received ...

File Type: pdf | Size: 181 KB

Mod 6-ACC-STD_Dec 2020

Qualification Programme -Associate Level Examinable Accounting & Financial Reporting Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. I ...

File Type: pdf | Size: 266 KB

itc_500

25 October 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propo ...

File Type: pdf | Size: 248 KB

CL2_HKAMsc

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

File Type: pdf | Size: 217 KB

cl1570x

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X ...

File Type: pdf | Size: 234 KB

Analyst Programmer IT 12 months 24 Sep 2020

Analyst Programmer IT 12 months 24 Sep 2020 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 bod ...

File Type: pdf | Size: 441 KB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

发布日期: 2019-01-25

CL1_sme3

File Type: pdf | Size: 212 KB

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

发布日期: 2019-01-25

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

发布日期: 2014-06-16

File Type: pdf | Size: 2 MB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

发布日期: 2019-03-25

File Type: pdf | Size: 286 KB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

发布日期: 2004-10-29

File Type: pdf | Size: 616 KB

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 847 KB

Easy Store offer till March 2024

File Type: pdf | Size: 898 KB

Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

File Type: pdf | Size: 790 KB

Easy Store offer till June 2024

File Type: pdf | Size: 896 KB

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

File Type: pdf | Size: 828 KB

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

File Type: pdf | Size: 798 KB

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

Easy Store offer till Sep 2024

File Type: pdf | Size: 874 KB

update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

发布日期: 2019-03-25

File Type: pdf | Size: 677 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 545 KB

1705_Summer Promotion

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 ...

发布日期: 2017-04-21

File Type: pdf | Size: 1 MB

MPS_Module_B_Part_I_Jun2017

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发布日期: 2017-04-18

File Type: pdf | Size: 306 KB

28_11_2013_ModuleA_Case

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发布日期: 2013-12-11

File Type: pdf | Size: 993 KB

techwatch114

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 ...

发布日期: 2012-04-11

File Type: pdf | Size: 304 KB

techwatch114

发布日期: 2012-04-11

File Type: pdf | Size: 304 KB

tue-jan-mar_final

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-01-31

File Type: pdf | Size: 2 MB

7-8_2009IASBUpdate

J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

7-8_2009IASBUpdate

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

发布日期: 2007-05-03

File Type: pdf | Size: 246 KB

ED-Comparison-IASE-SMEs

发布日期: 2007-05-03

File Type: pdf | Size: 246 KB

techwatch41

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

33rd_AGM_Booklet

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 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

发布日期: 2005-11-10

File Type: pdf | Size: 550 KB

DTT_30-Oct-02

'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...

发布日期: 2002-10-31

File Type: pdf | Size: 3 MB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

发布日期: 2002-03-12

File Type: pdf | Size: 101 KB

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i2c_ic

cf2012

i2cimprov5

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2011

2011

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mpsf-1210

result-summer league 10

Inside Business

505

303-404

qp-mod-b-n-d-v4

GAAP_IFRS

billy-order

ay-order

2010

2010

S090824S

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S090428A

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040527

040527

030226

030226

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W090124

S090107

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FSIG070724

FSIG070724

I2C_IASB_ED_IFRS2_IFRIC11

I2C-IFRS2nIFRIC11

flyer_workshop_on_PRC_Oct06_form

I2C_IASed

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activities

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sub_cov

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i2c_tad4

i2c_tadias97

Mod 6-ACC-STD_Dec 2020

itc_500

CL2_HKAMsc

cl1570x

Analyst Programmer IT 12 months 24 Sep 2020

Financial Reporting - commonly asked technical questions (Standards currently effective)

CL1_sme3

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Module D _20140604 handouts

212247 HKICPAChi ESSfinal

Chi Annual Report 2021

Module D_MPS_Part 2

Module D_MPS_Part 2

update137

tb14

Easy Store Offer Oct - Dec 2023

Easy Store offer till March 2024

Easy Store_Apr_Jun 2022

Easy Store offer till June 2024

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Easy Store Offer Apr - Jun 2023

Easy Store offer till 30 Sep 2023

Easy Store offer till Sep 2024

update068

update037

1705_Summer Promotion

MPS_Module_B_Part_I_Jun2017

28_11_2013_ModuleA_Case