搜寻结果

搜寻结果对于 "怎样做seo搜索引擎优化咨询QQ:858261598 ★google play services has stopped,乌苏市yahoo sport france" : 14601 - 14700 of 18076

每页显示 100
10 20 30 50 100 200

排序方式关联
Relevance A-Z Z-A Date Recent

Page: Page

Page Size /Page

Sofitel

Waterfront location, city centre, the only luxury French hotel brand in Macau. The 408 rooms of refined elegance, chic bar and restaurant, ’s renowned “MYBED”, L’Occitane bathroom amenities, ensure th ...

发布日期: 2010-05-14

File Type: pdf | Size: 72 KB

wgbm

Working Group on Building ManagementComposition for 2010 Member Name Firm Name Fung Lak, Philip Chan Ho Yin, Graham Carrie Hui Li Gee Kin, Alvin NEW Wong Chun Bong, Alex Wong Lung Tak, Patrick Yip Ka ...

发布日期: 2010-03-03

File Type: pdf | Size: 41 KB

sem-hk-tax-updates-2009

Date 27 February 2010, Saturday Time 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Patrick Ho, LL.B, LL.M., ...

发布日期: 2010-01-07

File Type: pdf | Size: 100 KB

bad-weather-orientation-arrangement

QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...

发布日期: 2009-09-14

File Type: pdf | Size: 65 KB

bad-weather-orientation-arrangement

发布日期: 2009-09-14

File Type: pdf | Size: 65 KB

studMatter

Student matters Prospective CPA Issue No. 49 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. July 2009 Enrolment for September 2009 session The September 2009 intake for QP modules B ...

发布日期: 2009-07-29

File Type: pdf | Size: 114 KB

W090912S

Effective Presentations: Getting Your Ideas Across (re-run) Programme Code: Speaker Ms. Angela Shing, BBus, MSc, CPA(Aust.), IIAC(UK) Ms. Shing has a wealth of experience in the commercial and bankin ...

发布日期: 2009-07-29

File Type: pdf | Size: 152 KB

special

Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 At the current stage, all examinations will be held as scheduled. Since Hong Kong has entered th ...

发布日期: 2009-05-27

File Type: pdf | Size: 98 KB

Insolvency Best Practice and Ethics

Liquidation and Insolvency Guidance Notes The Restructuring and Insolvency Faculty Executive Committee has updated and refined the Liquidation and Insolvency Guidance Notes (LIGNs) (previously called ...

发布日期: 2009-05-04

e-Seminars

Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. These e-seminar courses are adapted from the popular CPD activities held recently. You may refer to the List of cour ...

发布日期: 2009-04-07

S090507

2 Tax Efficient Structure for Setting Up a Sales and Distribution Operation in Europe Programme Code: Speaker Mr. Mario van den Broek Mario is a tax director in the Haarlem office of RSM Niehe Lanc&# ...

发布日期: 2009-04-06

File Type: pdf | Size: 97 KB

S090507

发布日期: 2009-04-06

File Type: pdf | Size: 97 KB

Financial Reporting

Accounting Bulletins No. Subject Issue Date AB 3 (Revised) Guidance on disclosure of directors' remuneration 6/2019 AB 4 Guidance on the Determination of Realised Profits and Losses in the Context ...

发布日期: 2009-03-18

Collections

Books Our collection covers subjects including accountancy, auditing, law, taxation, finance and management. There are over 2,700 titles in our book collection. Library materials are for reference onl ...

发布日期: 2009-02-06

Sub_deadlines

(September 2006) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Authorised Employers/Authorised Supervisors Scheme External Authorised Supervisors Scheme Deadlines for Submission of Applications ...

发布日期: 2006-09-23

File Type: pdf | Size: 40 KB

Submission_DRule

Our Ref.: C/EPB By Fax (2878 1886) and By Post 1 June 2006 Mr. Michael Taylor Head (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance Street Central H ...

发布日期: 2006-06-07

File Type: pdf | Size: 44 KB

bSub_deadlines

(Revised in June 2006) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Deadlines for Submission of Applications in 2006 The Institute’s Registration and Practising Committee (R&PC), which deal ...

发布日期: 2006-06-01

File Type: pdf | Size: 25 KB

Regulatory_Reserve_writeup

Example disclosure note on regulatory reserve Section 9 of Schedule 7 to the Banking Ordinance requires authorized institutions (AIs) to maintain adequate provisions “for depreciation or diminution in ...

发布日期: 2005-11-29

File Type: pdf | Size: 17 KB

CPA_Source_guide

Guide to List Your Firm’s Profile in “CPA FirmDirectory” and get free job postings You can choose to complete the information in either English or Chinese languages. Step 1: To list your firm profile ...

发布日期: 2005-09-20

File Type: pdf | Size: 111 KB

Interpretation24_ i2c

19 January 2005 To: HKICPA members All other interested parties Draft Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties Comments to be received by 25 February ...

发布日期: 2005-01-18

File Type: pdf | Size: 157 KB

IAASB_ED_fraud_planning

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...

发布日期: 2003-11-24

File Type: pdf | Size: 137 KB

06Group Structure

Group Structure Annual Report 2002 • 17 The “Group” refers to the Hong Kong Society of Accountants (HKSA) and its subsidiaries. The major subsidiary is Hong Kong Association of Accounting Technic ...

发布日期: 2002-11-15

File Type: pdf | Size: 1 MB

MPFA_21-Oct-02

llKSA 2292 1330 22598825 IiI !Ii MPFNSffR/94/1 c 1*'tiftMfJ!J!)i\j MANDATORY PROVIDENT FUND SCHEMES AUTHORITY 'OIJ:Ji\!j Tel. No. f\!JJi\!j Fax. No. ;1ji:JiiJtrt;O ur Ref. * I'fl trt;gJ!t ...

发布日期: 2002-10-31

File Type: pdf | Size: 153 KB

sc2019_e

Update on Standard Convergence (28 October 2020) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. I ...

File Type: pdf | Size: 40 KB

Frequently asked questions about the consultation

Why have changes been proposed to the eligibility to stand for Council election Council member is to be ordinarily resident in Hong Kong. The consultation paper therefore proposes that: The candidates ...

发布日期: 2021-03-01

Examinations

New requirement on Continuing Professional Development There is a need to address the "knowledge gap" issue of students who have completed the QP but only apply for membership many years lat ...

2018_e

Update on Standard Convergence (18 October 2019) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. I ...

File Type: pdf | Size: 39 KB

Workshop Topics Module A Workshop 1 (June 2018)

You don't have access right to view the details. Please login.

File Type: pdf | Size: 128 KB

Student Registration

I am a QP student and I understand that I have 10 years In accordance with the By-law 39(1)(b) of the Professional Accountants Ordinance, the Registrar shall remove from the register the name of any r ...

pr_diap

2019/8/2 IFRS -IASB proposes amendments to IFRS Standards to improve accounting policy disclosures https://www.ifrs.org/news-and-events/2019/08/iasb-proposes-amendments-to-ifrs-standards-to-improve-ac ...

File Type: pdf | Size: 118 KB

CO-rewrite - non transitional QA

Question A7 Disclosure of items under Companies Directors Report Regulation Under section 388 2 Answer No. The reference to consolidated directors' report in section 388(2) does not automatically ...

发布日期: 2019-04-18

Application Forms

I understand self certification is allowed only if I am a sole proprietor If I am not a If your supervisor is not an Insolvency SD holder, the appropriate authorized person would still be your supervi ...

发布日期: 2024-08-21

OUHK_PDPA_MPA

Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption M1AccountingACT ...

File Type: pdf | Size: 21 KB

Hong Kong Metropolitan University_PDPA_MPA

File Type: pdf | Size: 201 KB

c1700260

From: queries@hktrustees.com To: P.T. Comment Letter Cc: mandyso@hktrustees.com; carmenwong@hktrustees.com Subject: RE: Invitation to Comment on IAASB Exposure Draft, Proposed Narrow Scope Amendments ...

File Type: pdf | Size: 148 KB

usc2022_E

Update on Standard Convergence (20 October 2023) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS Ac ...

File Type: pdf | Size: 126 KB

Legislative Council Bills Committee on Professional Accountants Amendment Bill 2018

Invitation for submissions from the Legislative Council Bills Committee on Professional Accountants (Amendment) Bill 2018 The Legislative Council has set up a Bills Committee to study the Professional ...

File Type: pdf | Size: 364 KB

CPD requirements

I have attended a number of courses run by organizations other than the Hong Kong Institute of CPAs CPD programmes do not need to be approved by the Institute. There is no policy requiring outside cou ...

发布日期: 2024-05-26

CPD requirements

Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...

发布日期: 2024-05-26

CO-rewrite - non transitional QA

Meaning of wholly owned Question E1 – Meaning of "wholly owned" Section 379(3) exempts a holding company from preparing consolidated financial statements if it is a "wholly owned subsid ...

发布日期: 2019-04-18

HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

q8 Operational responsibility for the SOQM and 1 paragraph 21 states that in assigning the roles in paragraph 20, the firm shall determine that the individual(s): (a) has the appropriate experience, ...

发布日期: 2019-04-23

HKFRS 16 Leases

Can a subsidiary use its parents or groups incremental borrowing rate as the It depends. In principle, a subsidiary that is a lessee should not use its parent’s or group's incremental borrowing ra ...

发布日期: 2019-04-23

2022

Comment letters Comment letters Item Date of Submission Category Subject -5 23 September Auditing and Assurance IAASB Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an ...

发布日期: 2019-01-25

CPA Australia (CPAA)

What are the conditions for the HKICPA members to become CPA Australia What are the conditions for HKICPA members to become CPA Australia members under the new MRA effective from 1 July 2020 to 30 Jun ...

发布日期: 2019-04-25

Hong Kong Financial Reporting Standards for Private Entities

Under the Hong Kong Companies Ordinance limited companies may be classified as private Under the Hong Kong Companies Ordinance, limited companies may be classified as private or public companies. Does ...

发布日期: 2019-04-17

The Myth of Stress Testing

发布日期: 2022-04-19

update115

Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...

发布日期: 2019-03-25

File Type: pdf | Size: 254 KB

Welcome_offer_180724

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

发布日期: 2018-07-24

File Type: pdf | Size: 301 KB

0756_DC order and Reasons for decision_edited

Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...

发布日期: 2018-04-09

File Type: pdf | Size: 215 KB

BDO_16

s Summary On 13 January 2016, the IASB issued IFRS 16 Leases, which supersedes IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC 15 Operating Leases-Incentives and SIC 27 ...

发布日期: 2016-12-15

File Type: pdf | Size: 109 KB

Techsource_January 2017_audit

Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Spring 2017 Professional scepticism: its implications on audits of financial statements Professional scepticism, which should never be ...

发布日期: 2016-12-05

File Type: pdf | Size: 421 KB

Panelists_Report_Module_B__Jun_16__Final2

You don't have access right to view the details. Please login.

发布日期: 2016-10-14

File Type: pdf | Size: 78 KB

process-review-report-2015

Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...

发布日期: 2016-02-23

File Type: pdf | Size: 235 KB

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

发布日期: 2015-10-05

File Type: pdf | Size: 27 KB

ed_ias1028

Exposure Draft ED/2015/7 August 2015 Comments to be received by 9 October 2015 Effective Date of Amendments to IFRS 10 and IAS 28Effective Date of Amendments to IFRS 10 and IAS 28 Comments to be recei ...

发布日期: 2015-08-07

File Type: pdf | Size: 118 KB

ed_ifrs15

Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...

发布日期: 2015-05-18

File Type: pdf | Size: 149 KB

ed_ifrs15_1

发布日期: 2015-05-18

File Type: pdf | Size: 149 KB

process-review-report

Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...

发布日期: 2015-04-27

File Type: pdf | Size: 242 KB

20150415_SharingForum_MB

You don't have access right to view the details. Please login.

发布日期: 2015-04-23

File Type: pdf | Size: 947 KB

reasons-order-1028p

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

发布日期: 2014-12-02

File Type: pdf | Size: 47 KB

reasons-order-1028r

发布日期: 2014-12-02

File Type: pdf | Size: 47 KB

QP exam sharing forum_MC_Upload

You don't have access right to view the details. Please login.

发布日期: 2014-10-27

File Type: pdf | Size: 927 KB

Module A Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2014-08-08

File Type: pdf | Size: 733 KB

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

发布日期: 2014-02-27

File Type: pdf | Size: 288 KB

subISA720

1 14 March 2013 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft (ED) on International Standa ...

发布日期: 2013-03-15

File Type: pdf | Size: 186 KB

tts1304tuewk

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

发布日期: 2013-03-05

File Type: pdf | Size: 440 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

发布日期: 2013-02-19

File Type: pdf | Size: 272 KB

tts0304

发布日期: 2013-02-18

File Type: pdf | Size: 452 KB

tts0304_1

发布日期: 2013-02-18

File Type: pdf | Size: 452 KB

process-review-report-2013

Review ReportIn January 2013, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public Accountants2Hong Ko ...

发布日期: 2013-01-31

File Type: pdf | Size: 382 KB

0806-1

Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN An Investigation Committee of the Hong ...

发布日期: 2011-07-28

File Type: pdf | Size: 249 KB

HKICPA Staff Summary of HKFRS 13

HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...

发布日期: 2011-07-04

File Type: pdf | Size: 111 KB

tony-yuen-order

1 Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN An Investigation Committee of the Hong Kong In ...

发布日期: 2010-09-08

File Type: pdf | Size: 25 KB

prc-policy

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

发布日期: 2009-10-28

File Type: pdf | Size: 158 KB

prc-policy-old

发布日期: 2009-09-02

File Type: pdf | Size: 159 KB

prcaccountancy

发布日期: 2009-07-02

File Type: pdf | Size: 159 KB

Sub-PI-IFRSs

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

发布日期: 2008-11-26

File Type: pdf | Size: 79 KB

Submissions_ED_ISA701_800

By e-mail and by fax (0062 1 212 286 9570) 29 November 2005 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fift ...

发布日期: 2005-11-30

File Type: pdf | Size: 87 KB

HKICPASubmissionEDISA320

26 May 2005 By e-mail and by fax (0062 1 212 286 9570) Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Ave ...

发布日期: 2005-05-30

File Type: pdf | Size: 98 KB

ED_IFAC_COE

By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...

发布日期: 2004-04-29

File Type: pdf | Size: 200 KB

SFBILLs165 FINAL280700

-1 -28 July 2000 HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION DRAFT SECURITIES & FUTURES BILL (SECTION 165) ACCESS TO AUDITORS’ WORKING PAPERS Preliminary 1. This paper sets out comments in respect ...

发布日期: 2000-07-29

File Type: pdf | Size: 18 KB

Page: Page

Page Size /Page

搜寻结果对于 "怎样做seo搜索引擎优化咨询QQ:858261598 ★google play services has stopped,乌苏市yahoo sport france" : 14601 - 14700 of 18076

每页显示 100
10 20 30 50 100 200

排序方式关联
Relevance A-Z Z-A Date Recent

总数: Bookmarks

Click icon to add bookmark(s) to my profile

Bookmark(s)

User Profile Bookmark(s)

Sofitel

wgbm

sem-hk-tax-updates-2009

bad-weather-orientation-arrangement

bad-weather-orientation-arrangement

studMatter

W090912S

special

special

special

special

special

Insolvency Best Practice and Ethics

e-Seminars

S090507

S090507

Financial Reporting

Collections

Sub_deadlines

Submission_DRule

bSub_deadlines

Regulatory_Reserve_writeup

CPA_Source_guide

Interpretation24_ i2c

IAASB_ED_fraud_planning

06Group Structure

MPFA_21-Oct-02

sc2019_e

Frequently asked questions about the consultation

Examinations

2018_e

Workshop Topics Module A Workshop 1 (June 2018)

Student Registration

pr_diap

CO-rewrite - non transitional QA

Application Forms

OUHK_PDPA_MPA

Hong Kong Metropolitan University_PDPA_MPA

c1700260

usc2022_E

Legislative Council Bills Committee on Professional Accountants Amendment Bill 2018

CPD requirements

CPD requirements

CO-rewrite - non transitional QA

HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

HKFRS 16 Leases

2022

CPA Australia (CPAA)

Hong Kong Financial Reporting Standards for Private Entities

The Myth of Stress Testing

update115

Welcome_offer_180724

0756_DC order and Reasons for decision_edited

BDO_16

Techsource_January 2017_audit

Panelists_Report_Module_B__Jun_16__Final2

process-review-report-2015

order-1007-bdo

ed_ias1028

ed_ifrs15

ed_ifrs15_1

process-review-report

20150415_SharingForum_MB

reasons-order-1028p

reasons-order-1028r

QP exam sharing forum_MC_Upload

Module A Dec 2014

comp-process-review-report

subISA720

tts1304tuewk

Module A

tts0304

tts0304_1

process-review-report-2013

0806-1

HKICPA Staff Summary of HKFRS 13