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Welcome_offer_2020

4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...

File Type: pdf | Size: 491 KB

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

发布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

发布日期: 2019-04-25

HKICPA_SR-EN_ICAEW

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

发布日期: 2012-02-01

File Type: pdf | Size: 303 KB

compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 352 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

发布日期: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

发布日期: 2009-03-13

File Type: pdf | Size: 89 KB

iOne

Global is pleased to offer special discount for its iBox: OOffffeerrss Special offer for iBox: Equipped with HK telephone number at HK200 per month (original: HK238) Equipped with China telephone nu ...

发布日期: 2012-01-11

File Type: pdf | Size: 26 KB

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Does HK Int 5 2020 apply to financial statements Answer: HK Int 5 (Revised) has been updated to incorporate the references to the 2020 and 2022 Amendments, but its conclusions are not impacted by thes ...

发布日期: 2020-11-09

AnnualReport2017

2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...

发布日期: 2018-04-12

File Type: pdf | Size: 3 MB

HKICPA-WelcomeGift_T C_1218

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...

发布日期: 2017-12-18

File Type: pdf | Size: 282 KB

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 ...

发布日期: 2013-07-10

File Type: pdf | Size: 3 MB

HKICPA-WelcomeGift_T+C_1218

File Type: pdf | Size: 282 KB

HKICPA_TnC_1218

Terms and Conditions apply. TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2021. Only applicant whose BOC HKICPA Platinum Card (the ...

File Type: pdf | Size: 480 KB

annual_report_2012_Eng

Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...

发布日期: 2012-11-19

File Type: pdf | Size: 1 MB

20121011_module_a_part1

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发布日期: 2012-10-10

File Type: pdf | Size: 1 MB

icaew-exam-enrol-form-mar

发布日期: 2010-08-03

File Type: pdf | Size: 323 KB

Module B (Dec 15)_Answer

Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...

File Type: pdf | Size: 287 KB

FE (Jun 15) Paper I_Question

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File Type: pdf | Size: 252 KB

FE (Jun 17) Paper II_Answer

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FE (Jun 15) Paper I_Question_v2

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File Type: pdf | Size: 252 KB

FE (Dec 17) Paper I_Question

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File Type: pdf | Size: 291 KB

comp1221

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 337 KB

comp226

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

File Type: pdf | Size: 739 KB

ssap05

SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...

发布日期: 2004-05-28

File Type: pdf | Size: 172 KB

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

发布日期: 2017-10-26

File Type: pdf | Size: 6 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

tfp150225s

Budget Commentary Forum 2015-16 25 February 2015 (Programme Code: TFP150225S) Date 25 February 2015,, Wednesday Speakers Time 6::30 p..m.. – 8::00 p..m.. (Refreshments will be served at 6:00 p.m.) Hon ...

发布日期: 2015-02-02

File Type: pdf | Size: 169 KB

tue14nov

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 ...

发布日期: 2014-10-20

File Type: pdf | Size: 497 KB

s110113s

Recent Developments on Personal Income Tax for HK Employees Working Cross-border Programme Code: S110113S According to a recent survey conducted by the Government, over 40,000 Hong Kong residents trav ...

发布日期: 2011-01-04

File Type: pdf | Size: 191 KB

South China Industries Limited_flyer 2021

South China South China Industries Industries IndustriesMedical Medical FaceFace Mask MaskHKICPA HKICPAWho we are?Who we are? Who we are? Who we are? Who we are? “We are South China Industries, the ma ...

File Type: pdf | Size: 415 KB

wga-case2-template

working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...

File Type: xls | Size: 101 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

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

File Type: pdf | Size: 253 KB

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

File Type: pdf | Size: 243 KB

order-20121026

1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2015-07-03

File Type: pdf | Size: 150 KB

Module C (Jun 12) Student Notes_Workshop 2

Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

File Type: pdf | Size: 1 MB

Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

发布日期: 2017-06-06

File Type: pdf | Size: 444 KB

budget_proposals2013-14

Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...

发布日期: 2013-01-17

File Type: pdf | Size: 223 KB

budget-proposals-2013-14

发布日期: 2013-01-17

File Type: pdf | Size: 223 KB

ma-20121126-en

1 To: Assignment/News/Business Page Editor Statement from the Hong Kong Institute of CPAs regarding 19 November report in a local print media and subsequent media reports (HONG KONG, 26 November 2012) ...

发布日期: 2012-11-26

File Type: pdf | Size: 126 KB

co-report-2014

Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

发布日期: 2015-04-27

File Type: pdf | Size: 405 KB

co-report-2014

发布日期: 2015-04-17

File Type: pdf | Size: 402 KB

29_10_2013_Module A2_1

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发布日期: 2013-11-19

File Type: pdf | Size: 2 MB

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

发布日期: 2010-12-13

File Type: pdf | Size: 112 KB

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the ...

发布日期: 2019-04-25

Ms

2017.10.14 Leapfrogging in Innovation & Technology: Our Strategy 2017.10.14 Innovation & Technology: Strategy Leveraging Your New momentum for economic development Strengthen our competitive ...

发布日期: 2017-10-20

File Type: pdf | Size: 1 MB

Ms. Annie Choi_outdated

2017.10.14 Leapfrogging in Innovation & Technology: Our Strategy 2017.10.14 Innovation & Technology: Strategy Leveraging Your New momentum for economic development Strengthen our competitive ...

发布日期: 2017-10-20

File Type: pdf | Size: 1 MB

tue151124

TUE session on Accounting for Share-Based Payment Awards Under IFRS/HKFRS 2 Date 24 November 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Que ...

发布日期: 2015-10-22

File Type: pdf | Size: 261 KB

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Welcome_offer_2020

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

HKICPA_SR-EN_ICAEW

compar2112

CIESreport

CIESreport

iOne

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

AnnualReport2017

HKICPA-WelcomeGift_T C_1218

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

HKICPA-WelcomeGift_T+C_1218

HKICPA_TnC_1218

annual_report_2012_Eng

20121011_module_a_part1

icaew-exam-enrol-form-mar

Module B (Dec 15)_Answer

FE (Jun 15) Paper I_Question

FE (Jun 17) Paper II_Answer

FE (Jun 15) Paper I_Question_v2

FE (Dec 17) Paper I_Question

comp1221

comp226

ssap05

AGM-booklet-2017

annual_report_2015_eng

tfp150225s

tue14nov

s110113s

South China Industries Limited_flyer 2021

wga-case2-template

Comparison_IASE_ED_SMEs

ED-Comparison-IASE-SMEs

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer_1

order-20121026

Module C (Jun 12) Student Notes_Workshop 2

Workshop_FS

budget_proposals2013-14

budget-proposals-2013-14

ma-20121126-en

co-report-2014

co-report-2014

29_10_2013_Module A2_1

joint-declaration-annex1_en

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

Ms

Ms. Annie Choi_outdated

tue151124