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050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

发布日期: 2005-03-18

File Type: pdf | Size: 357 KB

D7

IFRIC DRAFT AMENDMENT Scope of SIC-12 Consolidation—Special Purpose Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004IFRIC Draft ...

发布日期: 2004-06-28

File Type: pdf | Size: 418 KB

accountandauditrules

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

发布日期: 2002-11-15

File Type: pdf | Size: 323 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

ssap01q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...

File Type: pdf | Size: 17 KB

Circular1312 (rv3)

Circular1312 (rv3) The Golf Interest Group (GIG) has organized a new event, Professional Day with a Golf Pro, where members can have the opportunity to spend a full day to learn from a Golf Pro and ex ...

File Type: pdf | Size: 204 KB

Circular_Play With Golf Pro_130316 (rv)

Circular_Play With Golf Pro_130316 (rv) Play With a Golf Professional (On Course Practice) Date: Saturday, 16 March 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course ( ...

File Type: pdf | Size: 226 KB

Circular_golf class(Nov-Dec2010)

Circular_golf class(Nov-Dec2010) Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner clas ...

File Type: pdf | Size: 151 KB

Circular_golf class(Nov-Dec2010)_1

Circular_golf class(Nov-Dec2010)_1 Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner cl ...

File Type: pdf | Size: 156 KB

Circular_golf class (Oct 2012)

Circular_golf class (Oct 2012) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players w ...

File Type: pdf | Size: 219 KB

Circular_GIG121007 (1014)

Circular_GIG121007 (1014) Play with a Golf Professional (On Course Practice) Date: Sunday, 14 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung ...

File Type: pdf | Size: 225 KB

Cir_TTC1310 (rv)

Cir_TTC1310 (rv) CPA Table Tennis Competition 2013 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 6 October 2013 9:00am – 3:00pm Men's Singles ...

File Type: pdf | Size: 147 KB

Gold Hill tading Limited_2021--HKICPA

產品(以禮劵發售)原價(HK)優惠價(HK)數量(券)總額(HK)原價(HK)優惠價(HK)數量(券)總額(HK)送遞資料送遞地址:雙黃白蓮蓉月餅(標準四個裝)308195茶樹菇栗子燉老雞速遞掛號迷你金莎奶黃月餅(八個裝)218168栗子玉米燉豬送遞日期:迷你金箔全黃白蓮蓉月餅(八個裝)198158金瓜燉魚湯公司名稱:迷你金箔全黃紅荳蓉月餅(八個裝)198158薏米青紅蘿蔔燉西施骨迷你低糖白蓮蓉月 ...

File Type: pdf | Size: 338 KB

MPS_Module C_Part 2

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File Type: pdf | Size: 6 MB

ETS_Module B_final

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File Type: pdf | Size: 3 MB

2018_Exam Review_Paper 2A

Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...

File Type: pdf | Size: 13 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

20141015_MPS_B_S1

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发布日期: 2014-10-17

File Type: pdf | Size: 1 MB

sa21022

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

File Type: pdf | Size: 415 KB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

发布日期: 2019-03-25

File Type: pdf | Size: 576 KB

20151008_FE_upload

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发布日期: 2015-10-20

File Type: pdf | Size: 1 MB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

发布日期: 2015-05-13

File Type: pdf | Size: 1 MB

20150512_ETSI_C

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File Type: pdf | Size: 1004 KB

HKABE_2017-18_ Paper 1

Paper 1 BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS & HONG KONG ASSOCIATION FOR BUSINESS EDUCATION HONG KONG DI ...

File Type: pdf | Size: 254 KB

annual_report_2013_chi

2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任／行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年，香港會計師公會慶祝其成立40周年，「計」往開來，再創佳蹟。 ...

发布日期: 2013-12-06

File Type: pdf | Size: 8 MB

update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 664 KB

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

File Type: pdf | Size: 4 MB

25022

Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...

File Type: pdf | Size: 662 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

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

发布日期: 2017-05-19

File Type: pdf | Size: 549 KB

2014 SSG_briefing session

1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2014-2015 Briefing session 賽前簡介會21 October 2014 2 Agenda 議程Objectives and background 目的與背景 ...

发布日期: 2014-10-23

File Type: pdf | Size: 2 MB

BMO_0612

Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...

发布日期: 2007-05-31

File Type: pdf | Size: 57 KB

BMO_0612

发布日期: 2007-05-31

File Type: pdf | Size: 57 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 KB

ps_disclosure

Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...

File Type: pdf | Size: 243 KB

sub_spa

Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

File Type: pdf | Size: 263 KB

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

File Type: pdf | Size: 209 KB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 162 KB

Important Dates for Qualification Programme Examinations (December 2021 Session)

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发布日期: 2021-10-05

Important Dates for Associate and Professional Module Examinations (June 2021 Session)

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发布日期: 2021-03-30

Professional accountancy education

The new QP integrates technical knowledge across fields of expertise in accounting, business and finance while also developing professional skills in analysis and critical thinking, problem-solving an ...

发布日期: 2019-10-23

Important Dates for Module and Final Examination (June 2019 session)

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发布日期: 2019-03-22

Steven Lee_final_Projection

Mr. Steven Lee Founder & CEO The Digital Innovation Blockchain Traceability & Refinancing SolutionThe 1st blockchain business platform in Hong Kong that connects different industries to create ...

发布日期: 2018-10-10

File Type: pdf | Size: 3 MB

HerbertChia

How to build a data responsive organization 畅销书《决战大数据》及《数据的本质》作者红杉资本中国基金专家合伙人京东金融首席數据顧问TalkingData 首席顧问CCF大數据专家委员会副主任浙江大学管理学院兼职教授香港特区创新科技及再工业化委员会委员香港科技园公司董事香港贸易发展局创新科技委员会委员香港人工智能及机器人学会副理事长促进国内香港数据流通责任 ...

发布日期: 2018-10-10

File Type: pdf | Size: 827 KB

David Choy_expired

Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 2 Tech is changing the way we do business, and the way we look at business from top management perspective Busines ...

发布日期: 2018-09-12

File Type: pdf | Size: 1 MB

David Choy

发布日期: 2018-09-12

File Type: pdf | Size: 1 MB

Exposure Draft 2020

Date Title 11 December 2020 Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback with link to Exposure Draft Press release (IASB's comment due date is 29 ...

发布日期: 2018-08-13

Web-login-account

Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...

发布日期: 2018-03-22

File Type: pdf | Size: 1 MB

Web-login-account

发布日期: 2018-03-22

File Type: pdf | Size: 1 MB

GPOSAT_2017_TC_extracted

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與廣東省國家稅務局（“省國稅”）於2017 年12 月8 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束 ...

发布日期: 2018-03-15

File Type: pdf | Size: 173 KB

GPOSAT_2017_SC_extracted

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与广东省国家税务局（“省国税”）于2017 年12 月8 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束 ...

发布日期: 2018-03-15

File Type: pdf | Size: 157 KB

SZSAT_2017_TC_extracted

深圳市國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與深圳市國家稅務局（“深國稅”）於2017 年12 月5 日在深圳舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表深國稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束 ...

发布日期: 2018-03-15

File Type: pdf | Size: 251 KB

SZSAT_2017_SC_extracted

深圳市國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与深圳市国家税务局（“深国税”）于2017 年12 月5 日在深圳举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表深国税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束 ...

发布日期: 2018-03-15

File Type: pdf | Size: 240 KB

HKICPA_timetable for public_20181

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...

发布日期: 2017-10-26

File Type: pdf | Size: 163 KB

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

发布日期: 2017-09-07

File Type: pdf | Size: 128 KB

Module C LP Summary of Changes 2017

发布日期: 2017-09-07

File Type: pdf | Size: 128 KB

HKICPA_Order Form_CNY 2017 Promotion

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...

发布日期: 2017-01-06

File Type: pdf | Size: 401 KB

Module B 5th LP Revision

Corporate Financing 536 3.3 Modigliani-Miller with tax Topic highlights The tax relief on interest payments (the tax shield) lowers the cost of debt and hence the weighted average cost of capital. As ...

发布日期: 2016-12-28

File Type: pdf | Size: 124 KB

AnnexE_Eng_30Sep2016

Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...

发布日期: 2016-10-07

File Type: pdf | Size: 338 KB

Annex_E_Eng_30Sep2016_old

发布日期: 2016-10-05

File Type: pdf | Size: 337 KB

CFIG161003_MAS

Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...

发布日期: 2016-09-06

File Type: pdf | Size: 425 KB

CFIG161003_MAS

发布日期: 2016-09-06

File Type: pdf | Size: 425 KB

PICIG161012_Form

PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...

发布日期: 2016-09-05

File Type: pdf | Size: 267 KB

HKICPA_timetable for public_20162

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2016 Module Enrolment Confirmation* 12 September 2016 Module Commencement 19 September 2016 Workshop Result Release ( ...

发布日期: 2016-04-08

File Type: pdf | Size: 162 KB

Members_December Monthly Promotion

PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...

发布日期: 2015-11-30

File Type: pdf | Size: 2 MB

Itinerary_1106

日期2015年11月6日及7日(星期五及星期六) 行程如下2015年11月6日: 08:15 落馬州(深圳地鐵福田站)首層大堂1號出口集合見集合地圖08:30 －10:30 乘車前往廣州10:30 －11:30 參觀廣州美維電子有限公司(地址：廣州市高新技術產業開發區科學城新樂路1号) 12:00 －13:00 午餐(地點: 廣州美維電子有限公司) 13:00 －13:30 前往廣州科學城展廳13 ...

发布日期: 2015-11-03

File Type: pdf | Size: 74 KB

wpe151112

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

发布日期: 2015-10-06

File Type: pdf | Size: 221 KB

Module A LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

发布日期: 2015-09-24

File Type: pdf | Size: 76 KB

Module A LP Summary of changes 2015

发布日期: 2015-09-24

File Type: pdf | Size: 76 KB

September Monthly Promotion

PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...

发布日期: 2015-08-26

File Type: pdf | Size: 6 MB

222

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2015-07-29

File Type: pdf | Size: 162 KB

HKICPA order form Jul2015-Jun2016

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

发布日期: 2015-07-03

File Type: pdf | Size: 109 KB

Circular_RSCPAD2015

香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...

发布日期: 2015-05-08

File Type: pdf | Size: 237 KB

wac150626

This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...

发布日期: 2015-04-16

File Type: pdf | Size: 358 KB

wpe150424

发布日期: 2015-03-04

File Type: pdf | Size: 183 KB

wam150522

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

发布日期: 2015-03-04

File Type: pdf | Size: 196 KB

apm150522

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2015-03-04

File Type: pdf | Size: 196 KB

SMPDG Application Form

(01/2015) SMP Discussion Group SMP Discussion Group (“SMPDG”) provides an informal forum for members working in small and medium practices (“SMPs”) to exchange views and discuss matters of common inte ...

发布日期: 2015-01-30

File Type: pdf | Size: 130 KB

HKICPA_Order Form - General Offer

Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...

发布日期: 2014-12-08

File Type: pdf | Size: 139 KB

wam150302

发布日期: 2014-12-04

File Type: pdf | Size: 196 KB

wpe150114

发布日期: 2014-11-20

File Type: pdf | Size: 183 KB

apm1015

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2014-08-26

File Type: pdf | Size: 226 KB

wpe140922

发布日期: 2014-07-28

File Type: pdf | Size: 390 KB

discussion-group

(02/2014) SMP Discussion Group SMP Discussion Group (“SMPDG”) is formed to provide a platform to enable members working in small and medium practices (“SMPs”) to exchange views and discuss matters of ...

发布日期: 2014-07-03

File Type: pdf | Size: 103 KB

wpe05

发布日期: 2014-03-25

File Type: pdf | Size: 166 KB

apm04

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

发布日期: 2014-02-25

File Type: pdf | Size: 224 KB

wqc04

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 ...

发布日期: 2014-02-25

File Type: pdf | Size: 195 KB

Application Form

发布日期: 2014-02-21

File Type: pdf | Size: 104 KB

wqc03

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 ...

发布日期: 2014-01-17

File Type: pdf | Size: 199 KB

wpe

发布日期: 2013-12-19

File Type: pdf | Size: 202 KB

amp

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

发布日期: 2013-12-19

File Type: pdf | Size: 551 KB

F140120

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...

发布日期: 2013-12-11

File Type: pdf | Size: 221 KB

F140120_old

发布日期: 2013-12-02

File Type: pdf | Size: 216 KB

wga131205_09

Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...

发布日期: 2013-10-29

File Type: pdf | Size: 394 KB

wqc131201

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 ...

发布日期: 2013-10-28

File Type: pdf | Size: 250 KB

wau131118

Technical Learning and Support Programme 2013 Getting Familiar with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand elements of internal contr ...

发布日期: 2013-10-16

File Type: pdf | Size: 258 KB

wac131103_1

Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...

发布日期: 2013-10-04

File Type: pdf | Size: 200 KB

wac131103

发布日期: 2013-10-04

File Type: pdf | Size: 200 KB

Guidelines_Handling_Unsuccessful_Exercises_May13

P:\E&T\Accreditation\Accreditation manual\Policy\Guidelines for Handling Unsuccessful Accreditation & Re-accreditation Exercises_Final_May13.doc 1 Guidelines for Handling Unsuccessful Accredit ...

发布日期: 2013-09-05

File Type: pdf | Size: 88 KB

ic_wk1013

发布日期: 2013-08-28

File Type: pdf | Size: 468 KB

apm1013

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has be ...

发布日期: 2013-08-28

File Type: pdf | Size: 469 KB

apm07

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has be ...

发布日期: 2013-07-23

File Type: pdf | Size: 602 KB

wqc07

Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

发布日期: 2013-06-28

File Type: pdf | Size: 222 KB

wac130810-15

Technical Learning and Support Programme 2013 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial st ...

发布日期: 2013-06-28

File Type: pdf | Size: 222 KB

kevin-stevenson

1 THE CHALLENGE OF DISCLOSURE People are calling for: Decrease Volume/Complexity Increase Relevance to User Needs 2 THE POSSIBLE WAY FORWARD Step 1: Decide what you are trying to say Step 2: Synthesiz ...

发布日期: 2013-05-28

File Type: pdf | Size: 302 KB

peform

Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...

发布日期: 2013-04-17

File Type: pdf | Size: 158 KB

wacform

Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

发布日期: 2013-04-17

File Type: pdf | Size: 201 KB

wauform

Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...

发布日期: 2013-04-17

File Type: pdf | Size: 211 KB

Exposure Draft 2013

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...

发布日期: 2013-03-28

apm0513

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 2010 ...

发布日期: 2013-03-26

File Type: pdf | Size: 197 KB

wia0511

Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...

发布日期: 2013-03-19

File Type: pdf | Size: 214 KB

wam1304

Technical Learning and Support Programme 2013 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

发布日期: 2013-03-05

File Type: pdf | Size: 129 KB

was1304

发布日期: 2013-03-05

File Type: pdf | Size: 195 KB

wpe0413

Technical Learning and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2013-02-18

File Type: pdf | Size: 169 KB

wga0313

Technical Learning and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...

发布日期: 2013-02-18

File Type: pdf | Size: 213 KB

tue130102

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2013-01-25

File Type: pdf | Size: 716 KB

F130122

Financial Reporting Forum – Developments in IFRS Presented by IASB Member and Technical Staff Date Tuesday, 22 January 2013 Time 9:00 am to 1:00 pm Venue Chairman Hong Kong Institute of CPAs 27/F., Wu ...

发布日期: 2013-01-03

File Type: pdf | Size: 1 MB

was1302

Technical Learning and Support Programme 2013 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

发布日期: 2012-12-19

File Type: pdf | Size: 616 KB

wam1302

发布日期: 2012-12-19

File Type: pdf | Size: 617 KB

pe1302

Technical Training and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2012-12-19

File Type: pdf | Size: 359 KB

wga1302

Technical Training and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...

发布日期: 2012-12-19

File Type: pdf | Size: 404 KB

apm1303

Technical Training and Support Programme 2013 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

发布日期: 2012-12-19

File Type: pdf | Size: 388 KB

tue13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2012-12-19

File Type: pdf | Size: 1 MB

oct

1 Minutes of the 203rd meeting of the Financial Reporting Standards Committee held on Thursday, 4 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2012-12-18

File Type: pdf | Size: 152 KB

coe13jan

Technical Training and Support Programme 2012 11 The revised Code of Ethics for Professional Accountants The HKICPA Code of Ethics for Professional Accountants (the Code) was revised in June 2010 to m ...

发布日期: 2012-11-23

File Type: pdf | Size: 200 KB

emd_ss121101

Technical Training and Support Programme 2012 9 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the model for Ethical Deci ...

发布日期: 2012-09-19

File Type: pdf | Size: 297 KB

F121113

Financial Reporting Seminar on Property Valuation Date 13 November 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, H ...

发布日期: 2012-09-13

File Type: pdf | Size: 152 KB

20122_MC_Comparison_1

August 2012 1 HKICPA Qualification Programme Module C Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...

发布日期: 2012-08-23

File Type: pdf | Size: 62 KB

20122_MC_Comparison

发布日期: 2012-08-23

File Type: pdf | Size: 62 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Wednesday, July 11, 2012 6:36 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IFRIC -Proposed Draft Interpretation on Out O ...

发布日期: 2012-08-16

File Type: pdf | Size: 119 KB

wedm

发布日期: 2012-07-19

File Type: pdf | Size: 211 KB

wpeq3

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2012-04-27

File Type: pdf | Size: 338 KB

apmq3

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

发布日期: 2012-04-27

File Type: pdf | Size: 363 KB

APMq2

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

发布日期: 2012-03-12

File Type: pdf | Size: 560 KB

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

发布日期: 2011-11-29

File Type: pdf | Size: 83 KB

user-guide

Page -1 HKICPA's e-Standards -User Guide Page -2 Steps 1. Please click on the login website that is provided in the confirmation email or go to http://ecampus1.vtc.edu.hk/ilearn/en/learner/jsp/log ...

发布日期: 2011-11-25

File Type: pdf | Size: 798 KB

flyerapm111212

Technical Training and Support Programme 2011 9 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

发布日期: 2011-11-11

File Type: pdf | Size: 304 KB

2011pn820_SFC

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 28 November 2011, please contact Ms. Yvonne Chew at 22 ...

发布日期: 2011-10-25

File Type: pdf | Size: 1 MB

tue11_12

Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2011-10-10

File Type: pdf | Size: 166 KB

pe12

Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2011-10-10

File Type: pdf | Size: 88 KB

pe12

发布日期: 2011-10-10

File Type: pdf | Size: 88 KB

gayle-donohue-1

HKICPA conference Gayle Donohue Partner www.corporatereporting.comPwC 1PwC 2 Integrated reporting – focus on the top slice Integrated reporting framework Provides the top level structure for the whole ...

发布日期: 2011-08-05

File Type: pdf | Size: 326 KB

hkas1-july

Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Income HKICPA Standard Setting Department Staff Summary (July 2011) This HKICPA Stand ...

发布日期: 2011-07-22

File Type: pdf | Size: 92 KB

FinancialInstrumentsStandards

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen&# ...

发布日期: 2011-06-17

File Type: pdf | Size: 147 KB

pn820-f101123

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received by 22 November 2010, please contact Ms. Katrina Tsang at ...

发布日期: 2010-10-28

File Type: pdf | Size: 143 KB

d_workshop1session2_1

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

发布日期: 2010-09-15

File Type: pdf | Size: 60 KB

d_workshop1session2

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

发布日期: 2010-09-15

File Type: pdf | Size: 60 KB

100714

Date 31 August 2010 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Chris Joy, Executive Director of the ...

发布日期: 2010-07-28

File Type: pdf | Size: 176 KB

Flyer201004

Sailing Course – April 2010 The Sailing Interest Group cordially invites you to join its training course as detailed below: Trraiiniing Courrse Datte & Tiime Maxiimum Capaciitty Fee Sailing Basic ...

发布日期: 2010-04-09

File Type: pdf | Size: 2 MB

lch-order

Proceedings No.: D-08-320C IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) __________ BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF C ...

发布日期: 2010-01-15

File Type: pdf | Size: 8 KB

100130

Property, Infrastructure and Construction Interest Group (PICIG) Site Visit – Shatin Sewage Treatment Works Host Drainage Services Department Date 30 January 2010, Saturday Time 9:00 am – 10:30 am Lea ...

发布日期: 2010-01-04

File Type: pdf | Size: 242 KB

GIG091219

Golf Fun Day The Golf Interest Group has organized a second Golf Fun Day for members to hone their golfing skills at the driving range of Kau Sai Chau Public Golf Course. Members are welcome to bring ...

发布日期: 2009-11-23

File Type: pdf | Size: 279 KB

kc2009

CPA Karaoke Contest 2009 Time to chill out and show us your talent ! Come and join the CPA Karaoke Contest 2009 with details as follows: Date 18 October 2009, Sunday Time 2:00 pm – 6:00 pm Place CEO N ...

发布日期: 2009-10-05

File Type: pdf | Size: 196 KB

pub-forsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

发布日期: 2009-08-04

File Type: pdf | Size: 185 KB

Exposure Draft 2007

DateTitleComments due by * 24 December 2007 Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions ...

发布日期: 2009-07-22

Others

本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...

发布日期: 2009-05-14

Submissions on Corporate Governance-related Subjects

The Institute has also reviewed and submitted comments on a number of major corporate governance-related consultation papers and proposals with corporate governance implications, including: Date of su ...

发布日期: 2009-04-29

031030

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Cour ...

发布日期: 2009-04-24

File Type: pdf | Size: 19 KB

Financial Reporting Forum 2008

Financial Reporting Forum 2008 15 October 2008Auditorium, Hong Kong Institute of Certified Public Accountants (2:30 p.m. - 6:30 p.m.) Forum Flyer About the Forum There is no stopping the march of Inte ...

发布日期: 2009-03-24

031030

发布日期: 2009-03-20

File Type: pdf | Size: 20 KB

040211

STANDARDS AND TECHNICAL DEPARTMENT HONG KONG INSTITUTE OF PUBLIC CERTIFIED ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Topic : ...

发布日期: 2009-03-20

File Type: pdf | Size: 18 KB

040211

发布日期: 2009-03-20

File Type: pdf | Size: 18 KB

040916

Professional Interest Group Activities Insolvency Interest Group (IIG) Evening Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : The new PRC Bankruptcy Law -its day of light after 10 years, or is it? Sp ...

发布日期: 2009-03-19

File Type: pdf | Size: 17 KB

040916

发布日期: 2009-03-19

File Type: pdf | Size: 17 KB

YPIGFlyer2009

The Young Practitioners Interest Group Organising Committee (“YPIG OC”) is co-organising a networking cocktail reception with the Young Solicitors’ Group of the Law Society of Hong Kong, the Young Arc ...

发布日期: 2009-02-26

File Type: pdf | Size: 189 KB

081018

Information Technology Interest Group (ITIG) Site Visit to E-Mice Solutions (HK) Ltd -Operator of the Hongkong Post e-Cert Services Date 18 October 2008, Saturday Time 10:00 am – 12:00 noon Leader Ms. ...

发布日期: 2008-09-23

File Type: pdf | Size: 222 KB

081018

发布日期: 2008-09-23

File Type: pdf | Size: 222 KB

auditing_annex2_e

Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex II ...

发布日期: 2007-12-06

File Type: pdf | Size: 17 KB

Submission_d20

1 Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 D20 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear ...

发布日期: 2006-12-05

File Type: pdf | Size: 121 KB

bpubforsale

发布日期: 2005-08-25

File Type: pdf | Size: 493 KB

Interpretation24_ED

DRAFT INTERPRETATION SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties 1 Contents SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale ...

发布日期: 2005-01-18

File Type: pdf | Size: 117 KB

students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

ptp-form

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

interpretation10

Interpretation 10 (December 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 10 Earnings per share -Fi ...

发布日期: 2004-05-28

File Type: pdf | Size: 78 KB

ir_amendment2000

-1 -BY FAX AND BY POST (2121 0420) Our Ref.: C/TXM, M25393 4 February 2004 Dr. Hon Eric Li Ka-cheung, Chairman of the Bills Committee, Inland Revenue (Amendment) Bill 2000, Legislative Council Buildin ...

发布日期: 2004-03-01

File Type: pdf | Size: 118 KB

Highlights

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发布日期: 2003-11-13

File Type: pdf | Size: 312 KB

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