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Business Combinations under Common Control

About the project HKFRS/IFRS Standards do not specify how to account for combinations of companies or businesses controlled by the same party (BCUCC). Consequently, companies account for such transact ...

发布日期: 2018-10-09

362

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...

发布日期: 2017-02-28

File Type: pdf | Size: 85 KB

mitsuhiro-takemura

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. 2012 IFRS Foundation. 30 Cannon Street London EC4M 6XH UK. www.ifrs.org ...

发布日期: 2013-05-27

File Type: pdf | Size: 2 MB

100310

Corporate Finance Interest Group (CFIG) Spring Cocktail About the programme Date : 10 March 2010, Wednesday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:15 p.m.) Venue : Garden Lounge, Hong Kong Club, 1 ...

发布日期: 2010-02-11

File Type: pdf | Size: 165 KB

kitsetorderevfinal_form

Audit Practice Manual 2020 Update Kit """""Available Exclusively To Subscribers of APM 2016 Edition Name: HKICPA Member /Student* No.: Email Telephone No.: Company Name: Firm ...

File Type: pdf | Size: 289 KB

20220301270

1 Minutes of the 270th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 March 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Gary ...

File Type: pdf | Size: 167 KB

AASC20221213

1 Minutes of the 405th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 13 December 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 238 KB

Denise Chu

Career Conference: Career Breakthrough 7 November 2015 Profile of speaker Business Director, Digital Recruitment Business South China Morning Post Publishers Limited Denise was born and educated in H ...

发布日期: 2015-10-19

File Type: pdf | Size: 92 KB

circular_mem_20200908

8 September 20September 20 September 20September 20September 20September 20 September 20September 20September 20 20 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/N ...

File Type: pdf | Size: 73 KB

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

发布日期: 2017-05-29

File Type: pdf | Size: 386 KB

t-c

Form R-7 (June 2019) TERMS AND CONDITIONS Please read the following information carefully before completing Form R-7 All applicants to and holders of the Insolvency Specialist Designation are subject ...

发布日期: 2012-06-08

File Type: pdf | Size: 34 KB

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

发布日期: 2012-05-08

File Type: pdf | Size: 275 KB

June05

Auditing and Assurance Standards Committee Meeting Summary – June 2005 The Auditing and Assurance Standards Committee (Committee) met on 29 June 2005. Members present at the meeting were: Carlson Tong ...

发布日期: 2005-09-06

File Type: pdf | Size: 149 KB

FCP standalone modules app form (final)

FCP standalone modules app form (final) 1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is ...

File Type: pdf | Size: 386 KB

260

1 Minutes of the 260th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 89 KB

2023-2d FCP EnrolForm

2023-2d FCP EnrolForm.docx 1 Notes: 1. Workshops are held face-to face. Each workshop is 6 hours, runs from 10:00 a.m. to 5:00 p.m. (with one hour lunch break). 2. Case study workshop is held face-to- ...

File Type: pdf | Size: 198 KB

EC20230512256

1 Minutes of the 256th meeting of the Ethics Committee held on Friday, 12 May 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Que ...

File Type: pdf | Size: 457 KB

Advertisement_Form

Page 1 of 2 Aug 2021 Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob Advertisement Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob AdvertisementJob Ad ...

File Type: pdf | Size: 779 KB

aasc_331

1 Minutes of the 331st meeting of the Auditing and Assurance Standards Committee held on Monday, 25 February 2013 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...

发布日期: 2013-03-26

File Type: pdf | Size: 129 KB

130318

RMB /HKD Dual Currency Equity Issuance: Hopewell Highway Infrastructure – first dual counter equity security traded on The Stock Exchange of Hong Kong Limited About the topic Main board-listed Hopewel ...

发布日期: 2013-03-04

File Type: pdf | Size: 211 KB

aasc-314

1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

发布日期: 2011-03-22

File Type: pdf | Size: 115 KB

september

1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

发布日期: 2010-10-06

File Type: pdf | Size: 182 KB

CFIG100512

Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...

发布日期: 2010-05-05

File Type: pdf | Size: 164 KB

100510

发布日期: 2010-04-08

File Type: pdf | Size: 165 KB

Jan05

-1 -Auditing and Assurance Standards Committee Meeting summary – January 2005 The Auditing and Assurance Standards Committee (Committee) met on 11 January 2005. Members present at the meeting were: Ca ...

发布日期: 2005-03-17

File Type: pdf | Size: 142 KB

ED-IAS19pr

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 Fo ...

发布日期: 2004-04-28

File Type: pdf | Size: 24 KB

372

1 Minutes of the 372nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Thursday, 13 December 2018 at 8:30 a.m. Board Room of the Hong Kong ...

File Type: pdf | Size: 152 KB

EC20220915252

1 \ Minutes of the 252nd meeting of the Ethics Committee held on Thursday, 15 September 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul C ...

File Type: pdf | Size: 344 KB

EC20240314261

1 Minutes of the 261st meeting of the Ethics Committee held on Thursday, 14 March 2024 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 ...

File Type: pdf | Size: 473 KB

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 ...

File Type: pdf | Size: 263 KB

EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

File Type: pdf | Size: 369 KB

30910sa320

Materiality in Planning and Performing an Audit Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard o ...

File Type: pdf | Size: 311 KB

r5fee

(Revised in Oct 2024) 2025 FEE SCHEDULE Form R-5 Application for advancement to fellowship One-off application fee Annual fee Total payment HKD HKD HKD Application for advancement to fellowship (Form ...

发布日期: 2018-07-26

File Type: pdf | Size: 148 KB

sd_application

From: HKICPA [mailto:ecr-50bc5846142047.84520701@ecircular.hkicpa.org.hk] Sent: Monday, December 03, 2012 4:04 PM To: Subject: Applications for the insolvency specialist designation Dear members, Appl ...

发布日期: 2012-12-18

File Type: pdf | Size: 88 KB

Payment Methods

Annual fee(s) can be paid via the following methods: (a) Credit Card / WeChat Pay / Alipay i) Pay online by VISA/ MasterCard/ UnionPay Card / WeChat Pay / Alipay - log in to MyCPA and act as instructe ...

发布日期: 2009-04-15

pubforsale_PC&TE

pubforsale_PC&TE Sept 2018 Purchase of PC Examination Question and Suggested Answers Booklets Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: ______ ...

File Type: pdf | Size: 191 KB

pubforsale PC QA

pubforsale PC QA Jun 2022 Purchase of PC Examination Question and Suggested Answers Booklets Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: ___________ ...

File Type: pdf | Size: 550 KB

Financial reporting issues

Disclosure under HKAS 10 Events after the Reporting Period Answer No. As the commencement of the new CO on 3 March 2014 and the transition to the no-par value regime have no immediate financial impact ...

发布日期: 2019-04-23

reason-0812

Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...

发布日期: 2014-08-11

File Type: pdf | Size: 117 KB

order-0918

1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

发布日期: 2013-09-18

File Type: pdf | Size: 154 KB

june

1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minut ...

发布日期: 2010-07-22

File Type: pdf | Size: 217 KB

pr-20161027-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

发布日期: 2016-10-27

File Type: pdf | Size: 139 KB

ADSTmanualform

SPECIALIST PROGRAMMES IN TAXATION Training Manuals Order Form Name: (Mr. /Ms.*) ______________________________________________________________________ HKICPA Membership /Registered Student /Taxation F ...

发布日期: 2015-01-13

File Type: pdf | Size: 104 KB

pubforsale_QP_1

Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...

发布日期: 2013-11-01

File Type: pdf | Size: 100 KB

pubforsale_QP

发布日期: 2013-11-01

File Type: pdf | Size: 100 KB

rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

发布日期: 2013-08-26

File Type: pdf | Size: 37 KB

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 ...

File Type: pdf | Size: 105 KB

WS 2 Student Notes - Mod B

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发布日期: 2012-12-11

File Type: pdf | Size: 615 KB

Module B Workshop 2

Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

发布日期: 2011-12-07

File Type: pdf | Size: 816 KB

ed_ifrs8

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 ...

发布日期: 2012-07-19

File Type: pdf | Size: 219 KB