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WSHP19092301_24_190826175717

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired the basic principles of the new Standard and wish to develop a working kno ...

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling 3 rd Mini Bridge Tournament 2019 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to pl ...

File Type: pdf

joint FIG-RIF event (30

Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...

File Type: pdf

joint FIG-RIF event (30

File Type: pdf

joint FIG-RIF event (30

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e

e Page 1 of 4 * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating About the Symposium The event will provide an update on the following: ...

File Type: pdf

hksa530cfd

Copyright 1 HKSA 530 Audit Sampling Hong Kong Hong Kong Hong Kong Standard on Auditing 530Standard on Auditing 530Standard on Auditing 530 Standard on Auditing 530Standard on Auditing 530 Standard on ...

发布日期: 2019-03-25

File Type: pdf | Size: 299 KB

hksa315cfd

IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT Identifying and Assessing the Risks of Material Misstatement through Understanding the ...

发布日期: 2019-03-25

File Type: pdf | Size: 391 KB

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

发布日期: 2019-03-25

File Type: pdf | Size: 691 KB

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

发布日期: 2008-05-07

File Type: pdf | Size: 1 MB

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

发布日期: 2008-05-07

File Type: pdf | Size: 1 MB

ed-isa600

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...

发布日期: 2003-12-23

File Type: pdf | Size: 328 KB

ed-isa600

发布日期: 2003-12-23

File Type: pdf | Size: 328 KB

sa53022

Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...

File Type: pdf | Size: 287 KB

coena

Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...

File Type: pdf | Size: 913 KB

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 1 MB

hksa530cfd

File Type: pdf | Size: 299 KB

60022

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Standard on Auditing 600 HKSA 600 Issued September 2009; revised July 2010, May 2013, J ...

File Type: pdf | Size: 662 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 928 KB

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

File Type: pdf | Size: 815 KB

ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

File Type: pdf | Size: 817 KB

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

File Type: pdf | Size: 767 KB

update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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

judgesreport2010

Best Corporate Governance Disclosure Awards 2010 Judges’ Report 1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold HSBC Holdin ...

发布日期: 2010-11-29

File Type: pdf | Size: 919 KB

judges-report

发布日期: 2010-11-29

File Type: pdf | Size: 919 KB

hk(ifric)-int 21

Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

发布日期: 2019-03-25

File Type: pdf | Size: 491 KB

hk(ifric)-int 18

Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...

发布日期: 2019-03-25

File Type: pdf | Size: 207 KB

1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

发布日期: 2019-03-25

File Type: pdf | Size: 293 KB

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

发布日期: 2019-03-25

File Type: pdf | Size: 728 KB

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

发布日期: 2019-03-25

File Type: pdf | Size: 853 KB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

发布日期: 2019-03-25

File Type: pdf | Size: 746 KB

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

发布日期: 2019-03-25

File Type: pdf | Size: 275 KB

dttupdate

IFRS 17 Transition Resource Group meeting #3Summary and Outcomes of Agenda Papers Discussion for the HKICPA IISG meeting on 9 October 2018Francesco Nagari, Deloitte Global IFRS Insurance Leader 2 Oct ...

发布日期: 2018-10-02

File Type: pdf | Size: 490 KB

AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

发布日期: 2018-09-10

File Type: pdf | Size: 366 KB

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

发布日期: 2018-08-23

File Type: pdf | Size: 363 KB

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2018-01-24

File Type: pdf | Size: 858 KB

Workshop_FS

「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...

发布日期: 2017-06-06

File Type: pdf | Size: 444 KB

ETS_Module B

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发布日期: 2017-05-15

File Type: pdf | Size: 1 MB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

发布日期: 2016-10-13

File Type: pdf | Size: 6 MB

DC-946P-25May2016

DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

发布日期: 2016-05-24

File Type: pdf | Size: 552 KB

20150421_MPSI_C

2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...

发布日期: 2015-04-22

File Type: pdf | Size: 1 MB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

发布日期: 2013-12-11

File Type: pdf | Size: 964 KB

20130520_module_a_essay

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发布日期: 2013-05-31

File Type: pdf | Size: 1 MB

I2C-revenue

16 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REVENUE FROM CONTRACTS WITH CUSTOMERS Comments to be receiv ...

发布日期: 2011-11-16

File Type: pdf | Size: 376 KB

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

发布日期: 2011-09-27

File Type: pdf | Size: 1 MB

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WSHP19092301_24_190826175717

WSHP19092301_24

WSHP19092301_24_190827141059

WSHP19092301_24_190827141147

Experiencing Dragon Boat Paddling

joint FIG-RIF event (30

joint FIG-RIF event (30

joint FIG-RIF event (30

e

hksa530cfd

hksa315cfd

preface

convergence

convergence

ed-isa600

ed-isa600

sa53022

coena

hkas41

hksa530cfd

60022

em__susec

update181

HKFRS PS2_2023

ps22024

nps224

update185

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

judgesreport2010

judges-report

hk(ifric)-int 21

hk(ifric)-int 18

1_500

update204

update109

update096

update061

dttupdate

AG5Feedback

AG5Feedbackold

D-15-1119P_Serve Order_24Jan2018_edited

Workshop_FS

ETS_Module B

AGM-booklet-2016

DC-946P-25May2016

20150421_MPSI_C

3_12_2013_ModuleC_essay

20130520_module_a_essay

I2C-revenue

Module C Pre-Workshop Materials_3