ifric-d05
IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...
PDI app_published
Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...
1170_31Jan2018_edited
, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...
Circular_GIG170916
Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 3 rounds of 6-hole at Clearwater Bay Golf & Country Club (CWBGCC) for beginners and i ...
2017_Lyanature_intro
Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時,已經希望尋找純天然植物成分的護膚品,而她在市面上找到的護膚產品大多含有害的化學成份。因此,她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品,當中不含任何防 ...
Circular_SGIG1707
Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...
160914
Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...
FE June 2016 Paper II Panelists Report_Final
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1171_PD_Seminar_InternalControlSeries_Final
HKICPA Seminars – Internal Control Series (September 2016) 1171_20160729 The Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (" ...
1161_PD_BEPS Series_final
HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...
its-May-Jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...
Circular_GIG160424
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...
Circular_CPABC2016_v4
CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...
Circular_CPABC2016_v4_1
CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...
jf_oct
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_sep
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jul
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_aug
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jul_o
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
jf_jun
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...
kp_may
KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...
Circular_CPABC2015
CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...
1502_Spring promotion
HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器:可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統:0-90送風,4) 抽濕選擇:高風速-適合吹乾衣物;低風速-適合晚間 ...
Circular_SGIG150122_Ensemble_rv
Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...
141014
Challenges Faced by Expert Witnesses About the topic Providing expert testimony before the Court or an Arbitral Tribunal can be a daunting experience. There are numerous potential traps for the unwary ...
20141008_Marathon Training Courses
Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...
jf_sep
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
SIG1407-09_Swimming Class_Full_1
Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training and for those who would like ...
SIG1407-09_Swimming Class_Full
Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training and for those who would like ...
jf_aug
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
SIG1407-09_Swimming Class
Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training and for those who would like ...
jf_jul
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
jf_may
WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...
140513
Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee which is firstly introduced to members. The experienced ...
tueqc03
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
clp
C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...
2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA
Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...
may
Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...
apr
Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...
feb
Latin/Ballroom Dancing Courses VVeennuuee:: TThhee LLeeaaddeerrss'' DDaannccee CCeennttrree 11//FF,, SSeeaavviieeww CCoommmmeerrcciiaall BBuuiillddiinngg,, 2211 CCoonnnnaauugghhtt RRdd WWeesst ...
nov
Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Jive – Elementary I Foxtrot – Elementary II Quickstep ...
Circular_GK121027_2
Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...
aug
Latin/Ballroom Dancing Class Date & Class Class Cha Cha – Elementary I Waltz – Elementary II Tango – Elementary I Rock'n Roll – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 pm ...
Circular_GK121027_2
Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...
july
Latin/Ballroom Dancing Class Date & Class Class Waltz – Elementary I Samba – Elementary II Rock'n Roll – Elementary I Quickstep – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 p ...
s120608f
Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...
Circular_110319_v3
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Previous submissions
Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...
pubforsale_coursenotes
1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...
050304.invitation
1 邀請函– 粵企赴港投融資巡迴研討會(一) 簡介隨著CEPA落實,為香港公司開放了18個服務行業的內地市場,許多本地專業服務團體都在計劃進行開拓商機;與此同時, 內地企業增長迅速,向國際化方向發展,對國際化專業服務的需求日益殷切,而對境外資金的需求,亦不斷增加。一直以來,香港的金融、證券、借貸、投資、國際貿易等方面的專業服務和法制,都符合國際慣例,加上地理優勢及豐富的經驗,令本港的專業服務具備極 ...
Submission_20-12-2004
Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...
guidancenote
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
guidancenote
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
280502-letter
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
280502-letter
-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...
Golf Day @ CWBGCC_140118
Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & ...
Panelists_Report_Mod_A_(Dec_16)_Final
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FE PI (Dec 2016) Panelists' Report_final
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Panelists_Report_Mod_C_(Jun_17)_Final
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ed_ias1def
IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...
604th_200116
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techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
20150415_SharingForum_MD
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techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
JK
Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
IFRIC-d04
IFRIC DRAFT INTERPRETATION D4 Decommissioning, Restoration and Environmental Rehabilitation Funds International Financial Reporting Interpretations Committee IFRIC Comments to be received by 19 March ...
FE (Dec 17) Paper I_Answer
FE (Dec 17) Paper I_Answer Final Examination (December 2017 Session) – Paper I 1 of 12 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Changes in accounting policies or accounting estimates A ...
FE (Dec 16) Paper I_Answer
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FE (Dec 17) Paper I_Answer
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ms1112
Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...
Best written reports 2018
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
Best written reports 2018_PRC
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
Module 1
Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
Best Written Proposal 2022 HK Subdegree
1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
Financial Statements
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Financial Statements
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FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
P016_2
2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...
MPS_B_PartII
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Circular_GIG170304_OnCourse
Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...
Circular_GIG1610
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG161008_v2
Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...
jazz_sep
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_aug
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_july
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_may
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_mar
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
jazz_mar1
JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...
tfp160224s
Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...