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pr-0522-0609-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against one certified public accountant (practicing) and a corporate practi ...

发布日期: 2015-06-08

File Type: pdf | Size: 241 KB

pr-member-poll-0507-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...

发布日期: 2014-05-07

File Type: pdf | Size: 298 KB

pr-20111123-e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2011 New winners emerge this year while unfilled awards show more effort needed New awa ...

发布日期: 2011-11-23

File Type: pdf | Size: 126 KB

pr-20111107e

Dear Assignment /News /Business Section Editor Hong Kong and mainland accountants sign joint declaration on convergence of code of ethics Convergence of code gives capital and commercial markets confi ...

发布日期: 2011-11-07

File Type: pdf | Size: 119 KB

pr20101129-e

1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2010 Some new winners emerge while unfilled awards show more efforts are needed for Hon ...

发布日期: 2010-11-29

File Type: pdf | Size: 121 KB

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

发布日期: 2009-04-02

File Type: pdf | Size: 373 KB

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

发布日期: 2009-01-14

File Type: pdf | Size: 372 KB

bhandbook

CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...

发布日期: 2006-03-09

File Type: pdf | Size: 551 KB

Mod C (Jun 2013) Workshop 2 (full)

Mod C (Jun 2013) Workshop 2 (full) Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

File Type: pdf | Size: 2 MB

ed_aie

Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...

File Type: pdf | Size: 780 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

发布日期: 2015-03-20

File Type: pdf | Size: 5 MB

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

LPMC_6thEdition

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File Type: pdf | Size: 11 MB

Module 14_LP

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i2c_law

9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

发布日期: 2015-06-09

File Type: pdf | Size: 642 KB

Module B_20140415 handouts

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发布日期: 2014-04-14

File Type: pdf | Size: 3 MB

ed_sme14

Exposure Draft ED/2013/9 October 2013 Comments to be received by 3 March 2014 IFRS for SMEs Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities EX ...

发布日期: 2013-10-03

File Type: pdf | Size: 355 KB

Module B Corporate Financing Flashcards Fourth Edition

Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

发布日期: 2013-09-02

File Type: pdf | Size: 1 MB

ed_def

Exposure Draft ED/2013/5 April 2013 Comments to be received by 4 September 2013 Regulatory Deferral AccountsRegulatory Deferral Accounts Comments to be received by 4 September 2013Exposure Draft ED/20 ...

发布日期: 2013-04-25

File Type: pdf | Size: 296 KB

PartI-I2C_FairValueMeasurements

November 2006 DISCUSSION PAPER Fair Value Measurements Part 1: Invitation to Comment and relevant IFRS guidance Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Ca ...

发布日期: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PI

发布日期: 2006-11-29

File Type: pdf | Size: 1 MB

bc_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Basis for Conclusions on [Draft] IFRS S2 Climate-related Disclosures Comments ...

File Type: pdf | Size: 323 KB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

Flashcard_Module B(5th edition)

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bc_inc

IFRS Standards Exposure Draft ED/2019/4 Basis for Conclusions June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Basis for Conclusions on Exposure Draft Amendments to IFRS 17T ...

File Type: pdf | Size: 413 KB

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

File Type: pdf | Size: 295 KB

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

发布日期: 2010-04-06

File Type: pdf | Size: 1 MB

ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

发布日期: 2005-11-09

File Type: pdf | Size: 1 MB

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