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frf-development-hkfrs-ifrs

Financial Reporting Forum 2010 -Stay tuned for developments of HKFRS and IFRS Meeting with Sir David Tweedie Sir David Tweedie, chairman of the International Accounting Standards Board (IASB), is visi ...

发布日期: 2010-03-25

File Type: pdf | Size: 210 KB

s091210

Host Supporting organisation Supporting organisation Corporate Rescues and Valuation of Distressed Companies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : Being applied for This s ...

发布日期: 2009-11-27

File Type: pdf | Size: 272 KB

Information, Communications and Technology Interest Group events

Date Topic Nature of Activity Available period: 9 Dec 2024 – 15 Dec 2025 IT Conference 2024: Innovation through new intelligence – Harnessing AI to revolutionize accounting practices (archived webinar ...

发布日期: 2009-04-24

AML09

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...

发布日期: 2009-02-04

File Type: pdf | Size: 394 KB

AML09

发布日期: 2009-01-21

File Type: pdf | Size: 357 KB

ED9_IASB_ED_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 14 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...

发布日期: 2008-01-16

File Type: pdf | Size: 66 KB

PR_IASB_ED9

International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...

发布日期: 2007-09-13

File Type: pdf | Size: 64 KB

PR-IASB-ED9

发布日期: 2007-09-13

File Type: pdf | Size: 64 KB

ACCA 30-Aug-02

f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...

发布日期: 2002-10-30

File Type: pdf | Size: 2 MB

20150725&0808_Dinghy courses(FULL_A)

20150725&0808_Dinghy courses(FULL_A) Level 1 -Introduction to Sailing The Sailing Interest Group (SIG) is offering two beginner's dinghy courses for members who would like to have a taste of s ...

File Type: pdf | Size: 256 KB

20150809&0815_Dinghy courses

20150809&0815_Dinghy courses Level 2 -Sailing Basic Skill The Sailing Interest Group (SIG) is offering level two dinghy courses for members to learn more advanced sailing techniques after completi ...

File Type: pdf | Size: 243 KB

Disciplinary proceedings in progress as at 9 September 2021

992 Disciplinary proceedings in progress as at 9 September 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

File Type: pdf | Size: 385 KB

update277

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 ...

File Type: pdf | Size: 338 KB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

发布日期: 2019-03-25

File Type: pdf | Size: 800 KB

update045

Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 431 KB

Regulations2004

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...

发布日期: 2005-06-21

File Type: pdf | Size: 322 KB

overview_inc

IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...

File Type: pdf | Size: 192 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

发布日期: 2019-03-25

File Type: pdf | Size: 687 KB

order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

发布日期: 2015-09-14

File Type: pdf | Size: 312 KB

techwatch108

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

发布日期: 2011-10-07

File Type: pdf | Size: 312 KB

techwatch108

发布日期: 2011-10-07

File Type: pdf | Size: 312 KB

Guideline of the SRC_v100716_final

As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...

发布日期: 2011-03-30

File Type: pdf | Size: 186 KB

tts-apm

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

发布日期: 2010-09-15

File Type: pdf | Size: 795 KB

ED-ED9-IASB-bc

September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...

发布日期: 2007-08-31

File Type: pdf | Size: 299 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 252 KB

Module A (Dec 12)_Questions(revised)

Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...

File Type: pdf | Size: 220 KB

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

File Type: pdf | Size: 135 KB

sub_bcuccdp

Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 11 August 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 263 KB

g_im

Page 1 of 9 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Funds and their Investment Managers This document is developed by the Monetary ...

File Type: pdf | Size: 305 KB

sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

File Type: pdf | Size: 603 KB

logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

File Type: pdf | Size: 603 KB

logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 135 KB

ETS_Module D

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...

发布日期: 2018-05-17

File Type: pdf | Size: 1 MB

ETS_Module D

File Type: pdf | Size: 1 MB

ETS_Module D

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File Type: pdf | Size: 1 MB

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 ...

发布日期: 2018-09-10

File Type: pdf | Size: 116 KB

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 ...

发布日期: 2018-08-27

File Type: pdf | Size: 116 KB

submissionlog

Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...

发布日期: 2018-08-24

File Type: pdf | Size: 207 KB

submissionlog0824

发布日期: 2018-08-24

File Type: pdf | Size: 207 KB

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 ...

发布日期: 2018-08-22

File Type: pdf | Size: 115 KB

submissionlogold1

Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...

发布日期: 2018-08-15

File Type: pdf | Size: 167 KB

submissionlog15

发布日期: 2018-08-15

File Type: pdf | Size: 167 KB

cfs-sep-nov

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...

发布日期: 2016-06-28

File Type: pdf | Size: 1 MB

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

发布日期: 2016-01-08

File Type: pdf | Size: 268 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

发布日期: 2015-10-19

File Type: pdf | Size: 281 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2015-09-22

File Type: pdf | Size: 275 KB

Technical Articles

Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...

发布日期: 2015-06-10

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

发布日期: 2015-03-10

File Type: pdf | Size: 674 KB

360-degree-leadership-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...

发布日期: 2015-03-05

File Type: pdf | Size: 615 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

发布日期: 2014-11-10

File Type: pdf | Size: 282 KB

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frf-development-hkfrs-ifrs

s091210

Information, Communications and Technology Interest Group events

AML09

AML09

ED9_IASB_ED_submission

PR_IASB_ED9

PR-IASB-ED9

ACCA 30-Aug-02

20150725&0808_Dinghy courses(FULL_A)

20150809&0815_Dinghy courses

Disciplinary proceedings in progress as at 9 September 2021

update277

update224

update045

Regulations2004

overview_inc

update208

order_20Oct15

techwatch108

techwatch108

Guideline of the SRC_v100716_final

tts-apm

ED-ED9-IASB-bc

Module A (Jun 16)_Question

Module A (Dec 12)_Questions(revised)

Module D (Jun 13)_Answer

sub_bcuccdp

g_im

sublog12

logjan20

logsub05

ETS_Module D

ETS_Module D

ETS_Module D

Flyer_v10_web

Flyer_v9_web

submissionlog

submissionlog0824

final

submissionlogold1

submissionlog15

cfs-sep-nov

bcies-feb-may

caw151130

Flyer_GIG150117

Technical Articles

1502_Spring promotion

360-degree-leadership-apr-jun

CAW150129