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21c

準則趨同的更新文件（二零二二年九月二日）為了保持《企業會計準則》與《國際財務報告準則》/《香港財務報告準則》持續趨同，中國財政部正進行修訂《企業會計準則》的工作。二零二一年九月，中國財政部發佈了以下兩份原則上與相應的《國際財務報告準則》/《香港財務報告準則》一致的徵求意見稿: 1) 《企業會計準則解釋第15號（徵求意見稿）》i) 關於企業將固定資產達到預定可使用狀態前或者研發過程中產出的產品或副 ...

File Type: pdf | Size: 214 KB

1sme23c

From: Gillian HT CHAN/FSB To: P.T. Comment Letter Cc: Sam KT CHAN/FSB Subject: INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Date: 2022年9月20日1 ...

File Type: pdf | Size: 250 KB

cl1_wkp

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...

File Type: pdf | Size: 261 KB

cl1_wkp

File Type: pdf | Size: 261 KB

eqs_notes

1 Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. These explanatory notes are to be read in conjunction ...

发布日期: 2018-04-24

File Type: pdf | Size: 187 KB

Mem-1307_Issue 3

Dear MBIG Member, In this issue of the MBIG Circular, we have: PRC Business Practices and Management Course (Guangzhou, 30 August – 1 September 2013) [NEW] MBIG Lunch Seminar on "Analysis of th ...

发布日期: 2014-02-28

File Type: pdf | Size: 154 KB

mbig_activities_2002-2005

MBIG activities held in 2002 – 2005 Date Topic Nature of Activity Remarks 17 October 2005 Legal Issues relating to the Land Use Right and Real Estate in the Mainland (內地土地使用權及房地產有關之法律認識) Evening semin ...

发布日期: 2007-01-17

File Type: pdf | Size: 41 KB

mbig_appendix_old

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 19 January 2006 Seminar -Franchising in the Mainland (內地特許經營的運作和發展) 17 October 2005 Seminar -Legal Issues relating to t ...

发布日期: 2006-03-01

File Type: pdf | Size: 146 KB

mbig_appendix

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 7 June 2005 Seminar -New Regulations on Foreign Invested Commercial Enterprises under CEPA and Current Investment Facil ...

发布日期: 2005-06-21

File Type: pdf | Size: 73 KB

PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...

发布日期: 2014-09-17

File Type: pdf | Size: 862 KB

cv_pollycheung_chi

MMss.. PPoollllyy CChheeuunngg 曾於韓國公開拉丁舞大賽中奪取「亞洲職業拉丁舞冠軍」的Polly Cheung老師, 中文名張寶華。於1996年第一次參加公開拉丁舞比賽，在第一次比賽中奪得冠軍。並於同一年前往愛爾蘭攻讀時裝設計同時在當地有名之國標舞蹈院Floral Miller Dance School研習拉丁舞。畢業後Polly老師於2001年由愛爾蘭回流返港，開始參 ...

发布日期: 2015-04-29

File Type: pdf | Size: 221 KB

Exam_in_BAFS_Paper 1_Recommened_reading_list

1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...

发布日期: 2014-01-22

File Type: pdf | Size: 77 KB

04cf

From: info on behalf of HKAB To: P.T. Comment Letter Subject: Re: Invitation to Comment on Exposure Draft, Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ord ...

File Type: pdf | Size: 245 KB

5sme23c

From: info on behalf of HKAB To: P.T. Comment Letter Subject: HKICPA"s Invitation to Comment on IASB Exposure Draft, Third edition of the IFRS for SMEs Accounting Standard Date: 2023年1月16日10:01:2 ...

File Type: pdf | Size: 238 KB

1p10

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for LCE and Propose ...

File Type: pdf | Size: 270 KB

usc2022_C

準則趨同的更新檔（二零二三年十月二十日）為了保持《企業會計準則》與《國際財務報告準則》/《香港財務報告準則》持續趨同，中國財政部正在進行修訂《企業會計準則》的工作。在二零二二年十月至二零二三年九月，中國財政部發佈了以下三份原則上與相應的《國際財務報告準則》/《香港財務報告準則》一致的徵求意見稿: 1) 《企業會計準則解釋第16號（徵求意見稿）》i) 關於單項交易產生的資產和負債相關的遞延所得稅不 ...

File Type: pdf | Size: 261 KB

to delete

REE-7 (9/2018) 香港特別行政區政府The Government of the Hong Kong Special Administrative Region 環境保護署Environmental Protection Department 產品環保責任（受管制電器）規例PRODUCT ECO-RESPONSIBILITY (REGULATED ELECTRICAL EQUIPMENT ...

File Type: pdf | Size: 1 MB

to delete

File Type: pdf | Size: 1 MB

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 ...

发布日期: 2017-07-12

File Type: pdf | Size: 1 MB