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publication

HONG KONG SOCIETY OF ACCOUNTANTS 5 September 2001 Purchase of Publications Name: _____________________________________ Status: Member /Student /Non-member Member /Student Number: ____________________ ...

发布日期: 2004-08-23

File Type: pdf | Size: 31 KB

Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 170 KB

Module A (Dec 16)_Answer

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File Type: pdf | Size: 484 KB

Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 110 KB

Exam Technique Seminar_Module A

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发布日期: 2015-11-09

File Type: pdf | Size: 3 MB

ifrs-conference4

Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...

发布日期: 2015-08-04

File Type: pdf | Size: 428 KB

976r2_EandT_StudentExpressOnline_140912

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

发布日期: 2014-09-12

File Type: pdf | Size: 712 KB

Mem Practice sponsorship & Prizes form_AD2015

Mem Practice sponsorship & Prizes form_AD2015 ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Cer ...

File Type: pdf | Size: 250 KB

Comment Letters

Comment letters Improving the Structure of the Code of Ethics for Professional Accountants

发布日期: 2015-02-04

Comment Letters

Comment letters Improving the Structure of the Code of Ethics for Professional Accountants

发布日期: 2015-02-04

SMPC151127

-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...

发布日期: 2015-11-06

File Type: pdf | Size: 737 KB

SMPC151127

发布日期: 2015-11-06

File Type: pdf | Size: 737 KB

ApplicationForm_Jun2015_MPS_3 Mar

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

发布日期: 2015-03-03

File Type: pdf | Size: 55 KB

ApplicationForm_Jun2015_ETS_3 Mar

发布日期: 2015-03-03

File Type: pdf | Size: 55 KB

wpe150114

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

发布日期: 2014-11-20

File Type: pdf | Size: 183 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner - For members who are non-swimmers or ...

File Type: pdf

8

HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...

发布日期: 2015-12-30

File Type: pdf | Size: 221 KB

20150410_MPSI_A

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发布日期: 2015-04-13

File Type: pdf | Size: 795 KB

wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-09-08

File Type: pdf | Size: 620 KB

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-07-28

File Type: pdf | Size: 786 KB

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

File Type: pdf | Size: 3 MB

Circular_Jan2015

Dear members, The Singing Interest Group has organized a series of training courses ranging from singing, guitar playing to studio recording. Here are the details: Course No. Class Dates No. of Sessio ...

发布日期: 2014-12-18

File Type: pdf | Size: 146 KB

qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

qa-report2015

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

QP ETS (FE)_for upload

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File Type: pdf | Size: 1 MB

techwatch147

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

发布日期: 2015-01-09

File Type: pdf | Size: 353 KB

techwatch147

发布日期: 2015-01-09

File Type: pdf | Size: 353 KB

wks15q1_old

发布日期: 2014-12-23

File Type: pdf | Size: 683 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

发布日期: 2015-08-12

File Type: pdf | Size: 398 KB

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

发布日期: 2015-02-11

File Type: pdf | Size: 458 KB

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

发布日期: 2009-03-17

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code DINN18121401 Language Cantonese Event name December Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your nam ...

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

发布日期: 2016-01-06

File Type: pdf | Size: 278 KB

compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

发布日期: 2015-07-22

File Type: pdf | Size: 278 KB

tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

发布日期: 2015-08-06

File Type: pdf | Size: 574 KB

Flyer_Jun2015_MESharingForum

Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...

发布日期: 2015-03-23

File Type: pdf | Size: 149 KB

sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

发布日期: 2014-04-04

File Type: pdf | Size: 108 KB

sub_strategy1519

发布日期: 2014-04-04

File Type: pdf | Size: 108 KB

Cir_BP_IFRS2015GREEN

A Guide through IFRS 2015 (Green Book) Available at discounted price! A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-reference ...

发布日期: 2015-09-08

File Type: pdf | Size: 142 KB

sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

File Type: pdf | Size: 997 KB

Ren_Mirage Weekend Oceanic

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SEAFOOD TOWER 海鮮塔CHILLED POACHED L ...

File Type: pdf | Size: 514 KB

Circular_SNIG1511-1601

Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between November to January for members who wish to hone their skills at this cue sport. Beginner ...

发布日期: 2015-11-19

File Type: pdf | Size: 241 KB

352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2015-07-21

File Type: pdf | Size: 105 KB

tue1507

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2015-04-15

File Type: pdf | Size: 260 KB

20151008_FE_upload

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发布日期: 2015-10-20

File Type: pdf | Size: 1 MB

Reviewers' Comments 2015

Reviewers' Comments 2015 P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

File Type: pdf | Size: 60 KB

Reviewers' Comments 2015

Reviewers' Comments 2015 P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

File Type: pdf | Size: 60 KB

CO-rewrite - non transitional QA

When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...

发布日期: 2019-04-18

1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

File Type: pdf | Size: 184 KB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

发布日期: 2016-11-24

File Type: pdf | Size: 6 MB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Disciplinary proceedings in progress as at 25 August 2016

Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...

发布日期: 2016-08-26

File Type: pdf | Size: 121 KB

mar

1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...

发布日期: 2015-05-21

File Type: pdf | Size: 161 KB

219

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2015-03-10

File Type: pdf | Size: 169 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

发布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Module D (Jun 2017)_Question

Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 112 KB

Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

发布日期: 2017-01-10

File Type: pdf | Size: 209 KB

Circular_RSCPAD2015

香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...

发布日期: 2015-05-08

File Type: pdf | Size: 237 KB

wpe150424

发布日期: 2015-03-04

File Type: pdf | Size: 183 KB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

发布日期: 2018-02-13

File Type: pdf | Size: 2 MB

AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

发布日期: 2018-10-04

File Type: pdf | Size: 220 KB

Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

File Type: pdf | Size: 186 KB

AT-HK Taxation Sample Question_181004

File Type: pdf | Size: 220 KB

SYSU_Rules_160616

『中山大学会计精英－QP奖学金计划』条款及细则1. 参加本计划的学生必须为现正就读中山大学大三/四会计系或MPAcc的学生及首次注册成为QP学生； 2. 参加学生必须递交奖学金申请表及所需文件并同时报考2016年12月的QP考试（每位学生最多可报考两个单元）； 3. 奖学金名額15名； 4. 学生必须是首次通过所报考的QP单元考试方可获取奖学金； 5. 参加本计划的学生不可同时参加香港会计师公会的 ...

发布日期: 2016-06-16

File Type: pdf | Size: 358 KB

ITIG151017

IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...

发布日期: 2015-09-22

File Type: pdf | Size: 391 KB

ITIG151017

发布日期: 2015-09-22

File Type: pdf | Size: 391 KB

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

发布日期: 2015-04-15

File Type: pdf | Size: 214 KB

Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

发布日期: 2009-09-13

hkfrs-update2015

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...

发布日期: 2016-01-06

File Type: pdf | Size: 65 KB

HKICPA Outstanding BAFS Award 2022_website

HKICPA Outstanding BAFS Award 2022_website Outstanding BAFS Student Awards 2022 2022「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 124 KB

HKICPA Outstanding BAFS Award 2023_website

HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 169 KB

HKICPA Outstanding BAFS Award 2023_website

File Type: pdf | Size: 169 KB

HKICPA Outstanding BAFS Award 2024_website

HKICPA Outstanding BAFS Award 2024_website Outstanding BAFS Student Awards 2024 2024「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 124 KB

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

UIC_Elite_programme_policy

Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...

发布日期: 2015-10-22

File Type: pdf | Size: 266 KB

Flyer_Jun2015_FESharingForum

Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...

发布日期: 2015-03-18

File Type: pdf | Size: 149 KB

Flyer_Jun2015_MESharingForum_1

发布日期: 2015-03-03

File Type: pdf | Size: 148 KB

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

发布日期: 2018-01-31

File Type: pdf | Size: 2 MB

D-14-0987_6Dec2016

I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...

发布日期: 2016-12-23

File Type: pdf | Size: 200 KB

CPA_Football_Competition15-16

CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

发布日期: 2015-09-29

File Type: pdf | Size: 411 KB

Exam Technique Seminar_Module C

Examination Techniques Seminar on QP Module Examinations Module C (December 2015 Session) Date: 11 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation fo ...

发布日期: 2015-11-12

File Type: pdf | Size: 949 KB

Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

发布日期: 2015-11-02

File Type: pdf | Size: 4 MB

Best_Written_Report

发布日期: 2015-11-02

File Type: pdf | Size: 4 MB

tuewks0406

发布日期: 2015-04-09

File Type: pdf | Size: 739 KB

Exam Technique Seminar_Module C

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File Type: pdf | Size: 926 KB

tue1518

发布日期: 2015-09-30

File Type: pdf | Size: 257 KB

YMSC150919

September is upon us and the Mid-Autumn Festival is coming. Do you want to make your own moon cake to celebrate the festive season? Join our moon cake making class and bring home a box of specially-ma ...

发布日期: 2015-08-17

File Type: pdf | Size: 212 KB

wacifrs

1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...

发布日期: 2014-12-23

File Type: pdf | Size: 330 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...

File Type: pdf | Size: 136 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...

File Type: pdf | Size: 136 KB

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

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

20150505_MPSII_B

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发布日期: 2015-05-06

File Type: pdf | Size: 1 MB

ETS_Module A

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发布日期: 2017-11-10

File Type: pdf | Size: 3 MB

ecart2

1 This guidance is for general reference only. The Institute, Ethics Committee and the staff of the Institute do not accept any responsibility or liability in respect of the guidance and any consequen ...

File Type: pdf | Size: 222 KB

HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

发布日期: 2016-02-02

File Type: pdf | Size: 60 KB

HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

发布日期: 2016-02-02

File Type: pdf | Size: 60 KB

mem_practice_sponsorship

ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...

发布日期: 2015-10-28

File Type: pdf | Size: 124 KB

Mem Practice sponsorship form_AD2015

发布日期: 2015-10-19

File Type: pdf | Size: 126 KB

mem_practice_sponsorship

发布日期: 2015-09-22

File Type: pdf | Size: 126 KB

i2c_ias1

12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...

发布日期: 2015-02-11

File Type: pdf | Size: 94 KB

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

发布日期: 2015-10-30

File Type: pdf | Size: 192 KB

jazz_nov

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

发布日期: 2015-10-26

File Type: pdf | Size: 367 KB

151124

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

发布日期: 2015-10-23

File Type: pdf | Size: 396 KB

151117

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

发布日期: 2015-10-23

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jazz_oct

发布日期: 2015-09-10

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151013I

发布日期: 2015-09-10

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151013E

发布日期: 2015-09-10

File Type: pdf | Size: 336 KB

jazz_sep

发布日期: 2015-08-11

File Type: pdf | Size: 385 KB

150908I

发布日期: 2015-08-05

File Type: pdf | Size: 384 KB

150908E

发布日期: 2015-08-05

File Type: pdf | Size: 343 KB

jazz_aug

发布日期: 2015-07-15

File Type: pdf | Size: 391 KB

jazz_july

发布日期: 2015-06-04

File Type: pdf | Size: 396 KB

jazz_june

发布日期: 2015-05-05

File Type: pdf | Size: 385 KB

PICIG150423

The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...

发布日期: 2015-04-21

File Type: pdf | Size: 342 KB

PICIG150423

发布日期: 2015-04-21

File Type: pdf | Size: 342 KB

jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-03-25

File Type: pdf | Size: 369 KB

jazz_may

发布日期: 2015-03-25

File Type: pdf | Size: 377 KB

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

发布日期: 2015-03-12

File Type: pdf | Size: 385 KB

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

发布日期: 2015-03-12

File Type: pdf | Size: 385 KB

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-03-04

File Type: pdf | Size: 401 KB

mar

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-03-02

File Type: pdf | Size: 408 KB

jazz_mar

发布日期: 2015-02-05

File Type: pdf | Size: 366 KB

feb

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-02-03

File Type: pdf | Size: 409 KB

feb_old

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2015-01-15

File Type: pdf | Size: 383 KB

jazz_feb

发布日期: 2015-01-15

File Type: pdf | Size: 371 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2014-11-25

File Type: pdf | Size: 387 KB

jazz_jan

发布日期: 2014-11-25

File Type: pdf | Size: 390 KB

jan

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

发布日期: 2014-11-25

File Type: pdf | Size: 401 KB

ETX_Module_C

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 purposes and sho ...

发布日期: 2016-05-27

File Type: pdf | Size: 978 KB

ETX_Module_C

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update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

发布日期: 2019-03-25

File Type: pdf | Size: 385 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

香港會計師公會“大灣區經驗分享”系列講座第六場開放報名(HKICPA Webinar 26 Oct 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第七場精彩回顧(published by HKICPA in Dec 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第六場精彩回顧(published by HKICPA in Nov 2022)

发布日期: 2019-10-17

澳門華人會計師協會與澳門女會計師協會到訪香港會計師公會(23 Feb 2023)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第五場開放報名(HKICPA Webinar 26 Sep 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第七場開放報名(HKICPA Webinar 14 Dec 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第二場精彩回顧(published by HKICPA in Jun 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第三場精彩回顧(published by HKICPA in Jul 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第四場開放報名(published by HKICPA in Jul 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第五場精彩回顧(published by HKICPA in Oct 2022)

发布日期: 2019-10-17

香港會計師公會“大灣區經驗分享”系列講座第四場精彩回顧(published by HKICPA in Aug 2022)

发布日期: 2019-10-17

香港會計師公會“粵港澳大灣區、海南自貿港稅務政策”講座精彩回顧(published by HKICPA in Aug 2022)

发布日期: 2019-10-17

Comment Letters

Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements

发布日期: 2016-02-29

Comment Letters

Comment Letters IFRS Practice Statement: Application of Materiality to Financial Statements

发布日期: 2016-02-29

BRIGE_practice schedule_1502-3

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

发布日期: 2015-02-16

File Type: pdf | Size: 114 KB

Final Examination

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发布日期: 2014-10-09

taxlink9_160129

Issue 9. February 2016 Events Visit the Taxation Faculty webpage to see upcoming events on current tax issues. Publications 1. Tax policy/budget proposals HKICPA's 2016-17 tax policy and budget p ...

发布日期: 2016-02-01

File Type: pdf | Size: 82 KB

wpe151112

发布日期: 2015-10-06

File Type: pdf | Size: 221 KB

353

1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 July 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2015-09-14

File Type: pdf | Size: 50 KB

Members_and_PC_Annex

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Registration Renewal and Restoration/Re-application Procedures Membership Statutory authority: As stipulated in section 27 of the Professional Accou ...

发布日期: 2014-12-09

File Type: pdf | Size: 59 KB

FAQs on 30 Oct 2015 (clean copy)

FAQs on 30 Oct 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 30 Oct 2015 (clean copy).doc FAQs on ICAEW membership applications 1. When will the agreement be effective ...

File Type: pdf | Size: 115 KB

Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

发布日期: 2019-04-23

QPCAC_2016_Case_Question_PRC_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Good Life Dairy Company Limited Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and se ...

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

QPCAC_2016_Case_Question_PRC

发布日期: 2016-04-06

File Type: pdf | Size: 266 KB

BOCLIFE offer 30 Sep 2023

成功登記即送800 超市現金卷

File Type: pdf | Size: 1 MB

2016

DateSubject 19 December 2016 Letter to IASB Chairman on IASB Forthcoming insurance contracts standard: November IASB Board tentative decisions 11 November 2016 IASB Exposure Draft ED/2016/1 Definition ...

发布日期: 2016-02-15

2016

发布日期: 2016-02-15

Final Examination

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发布日期: 2014-10-09

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 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: 178 KB

pages

Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...

发布日期: 2017-01-24

File Type: pdf | Size: 313 KB

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

发布日期: 2015-10-22

File Type: pdf | Size: 309 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

发布日期: 2015-10-09

File Type: pdf | Size: 221 KB

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

发布日期: 2015-08-07

File Type: pdf | Size: 611 KB

Circular_minibridge_150613

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2015-05-07

File Type: pdf | Size: 247 KB

150414

发布日期: 2015-03-25

File Type: pdf | Size: 382 KB

Circular_BRIG150314_v3

发布日期: 2015-02-16

File Type: pdf | Size: 265 KB

150210

发布日期: 2015-01-27

File Type: pdf | Size: 373 KB

i2c_ifrs15

22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...

发布日期: 2015-05-22

File Type: pdf | Size: 94 KB

wecare-feb-apr

Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 13 accounting ...

发布日期: 2015-01-29

File Type: pdf | Size: 1 MB

Exposure Draft 2014

Date Title 23 December 2014 Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7) with link to Exposure Draft Press Release (IASB's comment due date ...

发布日期: 2014-07-10

Disciplinary proceedings in progress as at 1 Nov 2016

Disciplinary proceedings in progress as at 1 November 2016 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 Jul ...

发布日期: 2016-11-03

File Type: pdf | Size: 122 KB

june

1 Minutes of the 232nd meeting of the Ethics Committee held on Wednesday, 26 June 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

发布日期: 2015-12-18

File Type: pdf | Size: 93 KB

Cir_BP201511

Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...

发布日期: 2015-11-18

File Type: pdf | Size: 394 KB

apm0715

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2015-07-28

File Type: pdf | Size: 237 KB

was2230

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

发布日期: 2015-07-28

File Type: pdf | Size: 238 KB

wqc1526

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-07-28

File Type: pdf | Size: 245 KB

wam2923

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

发布日期: 2015-07-28

File Type: pdf | Size: 239 KB

tue1509

发布日期: 2015-06-18

File Type: pdf | Size: 194 KB

221

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 May 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2015-06-09

File Type: pdf | Size: 116 KB

Flyer_QAF150624

Date 24 June 2015 (Wednesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director ...

发布日期: 2015-06-02

File Type: pdf | Size: 222 KB

150303

ForensIG Spring Cocktail and Networking Event 2015 About the topic Following last year's successful cocktail and networking event, the Forensics Interest Group (ForensIG) will be hosting a spring ...

发布日期: 2015-02-25

File Type: pdf | Size: 196 KB

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

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Basic Financial Ratio Analysis and Implication 202021 Level 12

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