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QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

发布日期: 2010-12-30

File Type: pdf | Size: 692 KB

13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...

发布日期: 2010-12-16

File Type: pdf | Size: 434 KB

insead-gaa

Realise your leadership potential and achieve even greater success The Executive Leadership Programme 2011 Designed exclusively by the Global Accounting Alliance (GAA) and INSEAD Fontainebleau, France ...

发布日期: 2010-11-23

File Type: pdf | Size: 388 KB

ed-servere-hyperinflation

September 2010 Exposure Draft ED/2010/12 Comments to be received by 30 November 2010 Severe Hyperinflation Proposed amendment to IFRS 1Exposure Draft Severe Hyperinflation (proposed amendment to IFRS ...

发布日期: 2010-09-30

File Type: pdf | Size: 126 KB

i2c-insurance-contracts

2 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 15 November 201 ...

发布日期: 2010-08-02

File Type: pdf | Size: 623 KB

techwatch93

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: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch93

发布日期: 2010-07-13

File Type: pdf | Size: 478 KB

sp-recognising-liabilities-lawsuits

IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...

发布日期: 2010-04-07

File Type: pdf | Size: 59 KB

acca-app-regform-mar

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

发布日期: 2010-03-22

File Type: pdf | Size: 318 KB

qp-enrol-form-mar

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

发布日期: 2010-03-22

File Type: pdf | Size: 310 KB

techwatch88

发布日期: 2010-02-05

File Type: pdf | Size: 478 KB

techwatch88

发布日期: 2010-02-05

File Type: pdf | Size: 478 KB

1stConsultation

Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...

发布日期: 2009-12-29

File Type: pdf | Size: 269 KB

techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

发布日期: 2009-10-16

File Type: pdf | Size: 593 KB

techwatch84

发布日期: 2009-10-16

File Type: pdf | Size: 593 KB

s091102-s1216-old-v2

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

发布日期: 2009-10-14

File Type: pdf | Size: 406 KB

s091102-s1216-old

发布日期: 2009-10-13

File Type: pdf | Size: 404 KB

ACCA-AppRegForm-Mar09v2

发布日期: 2009-06-17

File Type: pdf | Size: 325 KB

techwatch79

发布日期: 2009-05-08

File Type: pdf | Size: 292 KB

state_guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised October 2008 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 ...

发布日期: 2008-11-06

File Type: pdf | Size: 205 KB

techwatch70

发布日期: 2008-08-05

File Type: pdf | Size: 339 KB

ACCA_AppReg_Form

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...

发布日期: 2008-06-26

File Type: pdf | Size: 440 KB

IR_AIA_faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...

发布日期: 2008-05-16

File Type: pdf | Size: 38 KB

Application for Registration_ACCA_ Form

发布日期: 2008-03-03

File Type: pdf | Size: 203 KB

1_500

Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...

发布日期: 2007-12-05

File Type: pdf | Size: 96 KB

070807a

1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...

发布日期: 2007-08-07

File Type: pdf | Size: 53 KB

techwatch56

发布日期: 2007-06-06

File Type: pdf | Size: 323 KB

techwatch54

发布日期: 2007-04-04

File Type: pdf | Size: 283 KB

MichaelPage

commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...

发布日期: 2006-10-20

File Type: pdf | Size: 5 MB

4648stdsetting

Standard setting featureThe Institute’s Auditing and Assurance Standards Committee (AASC) has issued an exposure draft of discussion paper, “Requests For Special Purpose Reports,” for consultation unt ...

发布日期: 2006-08-14

File Type: pdf | Size: 275 KB

techwatch45

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-07-05

File Type: pdf | Size: 301 KB

sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

发布日期: 2005-06-30

File Type: pdf | Size: 36 KB

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

发布日期: 2005-06-30

File Type: pdf | Size: 40 KB

ed_pn-on_scrutineer

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...

发布日期: 2005-06-07

File Type: pdf | Size: 301 KB

ed_pn-on_scrutineer

发布日期: 2005-06-07

File Type: pdf | Size: 301 KB

hksa560

SUBSEQUENT EVENTS 1 ED/HKSA 560 INTERNATIONAL STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Para ...

发布日期: 2004-11-16

File Type: pdf | Size: 110 KB

hksa560

发布日期: 2004-11-16

File Type: pdf | Size: 110 KB

ssap20

SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...

发布日期: 2004-05-28

File Type: pdf | Size: 135 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

发布日期: 2004-05-28

File Type: pdf | Size: 113 KB

offshore_funds

-1 -BY FAX AND BY POST (2861 1494) Our Ref.: C/TXM, M25839 25 February 2004 Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admiralty Centre Tower I, 18 Harcourt Road Adm ...

发布日期: 2004-03-01

File Type: pdf | Size: 293 KB

0311

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – November 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 November 2003. Present at the Committe ...

发布日期: 2003-12-18

File Type: pdf | Size: 119 KB

FRSCMS-Nov

发布日期: 2003-12-18

File Type: pdf | Size: 119 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

发布日期: 2003-07-04

File Type: pdf | Size: 75 KB

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 ...

发布日期: 2001-11-14

File Type: pdf | Size: 1 MB

08-Composition

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

发布日期: 2000-11-24

File Type: pdf | Size: 2 MB

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QA hkint5

i2c-hedge-accounting

insead-gaa

ed-servere-hyperinflation

i2c-insurance-contracts

techwatch93

techwatch93

sp-recognising-liabilities-lawsuits

acca-app-regform-mar

qp-enrol-form-mar

techwatch88

techwatch88

1stConsultation

techwatch86

techwatch86

jes-af-nov

techwatch85

techwatch85

techwatch84

techwatch84

s091102-s1216-old-v2

s091102-s1216-old

ACCA-AppRegForm-Mar09v2

techwatch79

state_guide

techwatch70

ACCA_AppReg_Form

IR_AIA_faq

Application for Registration_ACCA_ Form

1_500

070807a

techwatch56

techwatch54

MichaelPage

4648stdsetting

techwatch45

sas150

sas401

ed_pn-on_scrutineer

ed_pn-on_scrutineer

hksa560

hksa560

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offshore_funds

0311

FRSCMS-Nov

IASB-ED04-ie

Composition of Committees

08-Composition