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update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

update163

i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

ff-2011-tc

財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...

发布日期: 2011-11-28

File Type: pdf | Size: 3 MB

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

发布日期: 2011-11-11

File Type: pdf | Size: 2 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

update234

i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...

File Type: pdf | Size: 782 KB

update234

File Type: pdf | Size: 782 KB

update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update212

i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

File Type: pdf | Size: 685 KB

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

File Type: pdf | Size: 432 KB

List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

File Type: pdf | Size: 989 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...

File Type: pdf | Size: 432 KB

HKICPA Annual Report 2022 Eng

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File Type: pdf | Size: 7 MB

Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

MBIGandPICIGppt

PREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDFORFORFORHKICPAHKICPAHKICPAHKICPAHKICPAHKICPAI13 SEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBER2017 A ...

发布日期: 2017-09-05

File Type: pdf | Size: 1 MB

For_Participants_170913

发布日期: 2017-09-05

File Type: pdf | Size: 1 MB

Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

发布日期: 2015-11-12

File Type: pdf | Size: 1 MB

i2c_cpimprove

5 November 2014 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) CONSULTATIO ...

发布日期: 2014-11-05

File Type: pdf | Size: 918 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

File Type: pdf | Size: 613 KB

gposat-meeting-note-tc

1 前言香港會計師公會非常榮幸能與廣東省國家稅務局（“省國稅”）於2013 年11 月11 日在廣州舉行交流會議，並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省國稅參與人員的意見及只可視作一般性的參考文件，並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前，請尋求專業意見。會議摘記討論事項A. 有關營業稅改征增值稅的實務問題A1 A2 ...

发布日期: 2014-02-28

File Type: pdf | Size: 981 KB

gposat-meeting-note-sc

1 前言香港会计师公会非常荣幸能与广东省国家税务局（“省国税”）于2013 年11 月11 日在广州举行交流会议，并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省国税参与人员的意见及只可视作一般性的参考文件，并不会对任何与会人员构成约束力。在应用会议摘记内容到你的特定情况前，请寻求专业意见。会议摘记讨论事项A. 有关营业税改征增值税的实务问题A1 A2 ...

发布日期: 2014-02-28

File Type: pdf | Size: 971 KB

BOC_form_v121115

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

发布日期: 2012-11-14

File Type: pdf | Size: 1 MB

BOC_form_v121004

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

发布日期: 2012-10-04

File Type: pdf | Size: 504 KB

HKICPA_PDF_0223

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC196 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

发布日期: 2012-02-22

File Type: pdf | Size: 511 KB

tb18

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2008 Tax BulletinTaxB 18 November 20081 2008 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

发布日期: 2008-11-14

File Type: pdf | Size: 583 KB

Budget_Propls06-07

Clarity, Consistency, Certainty, Opportunity Budget Proposals 2006 -07Composition of the HKICPA Taxation Committee 2005 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood ...

发布日期: 2006-01-12

File Type: pdf | Size: 405 KB

ED1_Basis conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

发布日期: 2002-07-30

File Type: pdf | Size: 147 KB

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update188

Module D (5th edition)_Part 1

update163

apm_egmcl

ff-2011-tc

cpa-ar-tc

i2cpn74021

update234

update234

update081

update212

update194

List of individuals, groups, undertakings and entities (Eng)

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

List of individuals, groups, undertakings and entities (Chi)

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

MBIGandPICIGppt

For_Participants_170913

Exam Technique Seminar_Module D

i2c_cpimprove

Module D 20140417 handouts

gposat-meeting-note-tc

gposat-meeting-note-sc

BOC_form_v121115

BOC_form_v121004

HKICPA_PDF_0223

tb18

Budget_Propls06-07

ED1_Basis conclusion

ED1_Basis_conclusion

Update 246

Exam Technique Seminar_Module D

Application_form_2020

Budget_proposal_2022_23_submission

Budget_proposal_2022_23_submission

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

t1tb2

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1129r12_PD_RiskManagement_May2019

1129r12_PD_RiskManagement_May2019

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