Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between O ...

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

pr20160224-tc

1 致：編採主任／新聞財經版輯政府財政預算案財政預算案財政預算案著眼短線著眼短線著眼短線及應對人口老化人口老化財政司長的措施紓解短期困難，但錯過實施長期稅務政策措施的機會(香港， 香港， 二零一六年二月廿四日) 香港會計師公指出， 指出， 政府二零一六至七年度財政預算案推出即時刺激經濟的措施，推高二零一六年生產總值百分之點一， 並就民生議題提出扶助，但在宏大的願景方面， 財政預算案本應可以做得更 ...

HKICPA 2014 Bridge Tournament

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between F ...

HKICPA Bridge Tournament 2015#1_deal

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

MichaelChung_compressed

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JW Marriott_20150624

Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...

2023_Pre Exam Tech Seminar_Paper 2A_Printing

PRE -EXAMXAM . TECHNIQUE SESSION PAPER 2APAPER 2A PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publ ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Ren_CountdownParty_Dec2022

Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...

Module A 6th Edition Flash Card

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Flyer_Dec2014

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2014 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2014

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2014 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2014

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2014 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

hk-int5

HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

hk-int5_2023

HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

W090810

Become an “i -CARE” professional accountant with HKICPA’s NLP certification programme Programme Code: i – CARE Programme Content and Timetable NLP is the methodology to overcome challenge in difficul ...

qp-mod

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2013 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

qp-mod

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2013 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

2013 12- Flyer (For AD)-Web version

2013 12- Flyer (For AD)-Web version The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2013 session. The MPS aims at helping QP candidates to reinfor ...

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

2014 06- Flyer (For AD)-Web version

2014 06- Flyer (For AD)-Web version The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2014 session. The MPS aims at helping QP candidates to reinforce t ...

Cancellation of Institute events from 15 to 31 July 2020

The Hong Kong Institute of Certified Public Accountants announced that the events listed below will be cancelled in view of the evolving epidemic situation. Alternative arrangement will be advised in ...

accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

ed_ias7

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...

DBIG -120130 (training schedule Feb - Jun)

DBIG -120130 (training schedule Feb - Jun) DBIG Dragon Boat Training & Race Schedule February -June 2012 Date Week From To Venue Remarks 26-Feb-12 Sun 9:00 AM 11:30 AM Sai Kung Training 4-Mar-12 S ...

DutyRoster(2-11Jan2015)

DutyRoster(2-11Jan2015) Duty Roster for 2 -11 January 2015 ME ME ME ME ME ME ME ME Script Packing Script Packing Script Packing Script Packing Script Packing Script Packing Marking School Marking Scho ...

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

20pn850r21

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

pn85021ar

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19051801 Language Cantonese Event name Golf Day at Phoenix Hill Golf Club Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9029-1070; ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102603 Language Cantonese Event name Golf Day at Phoenix Hill Golf Club Contact Mr. Eddie Loong (Co-convenor, Golf Interest Group) on 9029-1070; ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19112301 Language Cantonese Event name Golf Day at Phoenix Hill Golf Club Competency Golf Contact Mr. Eddie Loong (Co-convenor, Golf Interest Grou ...

Module C 6th Edition Flash Card

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Flyer_Jun2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2015 session. The ETS aims at helping QP candidates to polish their examination drilling technique ...

Flyer_Jun2015_ETS_updated

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2015 session. The ETS aims at helping QP candidates to polish their examination drilling technique ...

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

ED_Statement1500

2 13 June 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON REVISED STATEMENT 1.500 CONTINUING PROFESSIONAL DEVELOPMENT Comments to be received ...

update316

i Update No. 316 (Issued 12 September 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Annual Improvements to HKFRS Accounting Standards — Volu ...

Module B 6th Edition Flash Card

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update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

2013_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

2013_Recruitment leaflet (combined)

2013_Recruitment leaflet (combined) The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. Y ...

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

reclasify-q-N-a

Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial Instru ...

reclasify_q&a

mp;a Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial I ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and the singer stage performance technique classes have been organized for singing enthusiasts between ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Flyer_Dec2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the December 2015 session. The ETS aims at helping you to polish your examination techniques and provides y ...

Flyer_Jun2015_MPS_updated

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

i2c_sfa1

29 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/10 Supplier Finance Arrangements (Proposed amendments ...

HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

w100807

Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...

w100628s

Understanding Bank Facility Letters and Term Sheets Understanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term SheetsUnderstanding Bank Facility Letters and Term S ...

DBIG -110419_1

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110419

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -130218

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG 18 February 2013 Dear DBIG members, Recruitment of new paddlers and BBQ on 3 March As DBIG members, you are cordiall ...

316nvol11

Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...

studMatter

Student matters Prospective CPA Issue No. 51 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 Module preparation seminars and final examination revision course A series ...

Infos_update

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_jul

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Briefing sessionSSrundownto AAs 25 Sept

“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...

Briefing sessionRSrundownto AAs 26 SeptGH

“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...

ed-ifrs1-ifrs7

November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...

update308

i Update No. 308 (Issued 28 May 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i) The following Amendments which were previously included in Section 1 and 2 are n ...

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

Nina Hotel Island South - Staycation Dec 2022_CORP

Nina Hotel Island South - Staycation Dec 2022_CORP Treat yourself to a fun-filled vacation in the quaint southside. Stay in our generously spacious room, enjoy the heartfelt moments with your family a ...

IASB_PAI_IFRSAS

2023/9/13 上午9:53 IFRS -IASB proposes annual improvements to IFRS Accounting Standards https://www.ifrs.org/news-and-events/news/2023/09/iasb-proposes-annual-improvements/?utm_mediumemail&utm_sourc ...

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

Flyer_Jun2016_MPSv.2

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Jun2016_MPSv.1

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Jun2016_MPSv

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2016 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Dec2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or dif ...

Flyer_Jun2015_MPS

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

Comment Letters

out_jun

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

out_may

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

HKICPAStaffSummary-Amend_HKFRS7

Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting De ...

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

Comment Letters

Comment letters IASB Exposure Draft Financial Instruments: Amortised Cost and Impairment

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

acc_ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED-IFRS7-Amend

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

Forum_Flyer June 2014 session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

Flyer_June2014_session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

info-sess-apr-jun

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_update_jul

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_jan09

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Infos_oct

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

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Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

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QUALIFICATION PROGRAMME INFORMATION SESSION Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim almost two-third of your ...

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37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

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Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

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Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

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Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary II (Thursday) Foxtrot – Elementary I (Tuesday) Samba with technique training (Thursday) 1. 15 April 2010 20 April 2010 13 May 2010 2 ...

FE December 2015 Paper I Panelists Report_Final

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FE December 2015 Paper I Panelists' Report_Final

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HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

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Dear members, Financial statement disclosures relating to financial instruments The Institute's Standards and Quality division is launching a series of alerts drawing members attention to topical ...

calendar

OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

20150910_Astrophotography programme

Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...

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i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

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To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

DBIG -110527

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 15 April 2011 Dear all, The following paddlers have enrolled the May 10 Sai Kung Warm up race, please let me k ...

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August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

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August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

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Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

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P090807

初級普通話課程Programme Code: 目標培訓學員普通話語音基礎，及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎，或希望打好普通話基礎的人士。日期2009年8月7日至9月18日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話教材》 ...

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8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

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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 ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

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Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

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HP Mini 5102 Notebook (WL641PA#AB5/WL643PA#AB5) March 2010 HI T P R I N T HP Pavilion dm3-1107TX Entertainment Notebook (WF644PA#AB5) Original Price: HK7,980 Special Price: HK6,980 • Intel CoreTM 2 D ...

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January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

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hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

Course materials

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calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

2023

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()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...

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HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

311n5int

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December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

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December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

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JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

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December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

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() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

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Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

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Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...