HKICPA_Case-Comp 2021_Proposal Writing_Student version
Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...
update098
i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...
illustrative-disclosures
2 Illustrative disclosures in respect of Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause COPY ...
iasb-ed5
By air-mail and e-mail Our. Ref.: C/FASC 31 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 5 Insurance Contract ...
HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
Panelists_Report_Mod_B_(Dec_16)_Final
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result-summer league 10
Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...
update099
i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
2
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...
Module 5
Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...
Business Combinations under Common Control
About the project HKFRS/IFRS Standards do not specify how to account for combinations of companies or businesses controlled by the same party (BCUCC). Consequently, companies account for such transact ...
calendar
june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...
calendar
February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
CO-rewrite - non transitional QA
Question A8 Location of the business review Schedule 5 Answer Yes, provided that (a) the cross reference is clear and it is clearly stated that the cross referenced part of the annual report forms par ...
PCRC_201406
Revision Course for Candidates taking the Practising Certificate (“PC”) Examination on Law paper June 2014 Session The Institute will offer the following 36-hour revision course for candidates sitting ...
qp-bd-ws-jun
QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...
calendar
June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...
Flashcard_Module B(5th edition)
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calendar
September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...
Module 4 – Business Management
This module provides students with an understanding of the basic principles of management and the operation of the various functional units within organizations. Syllabus area Weight (%) Describe the ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Int 5 2020 apply to financial statements Answer: HK Int 5 (Revised) has been updated to incorporate the references to the 2020 and 2022 Amendments, but its conclusions are not impacted by thes ...
2003pr05
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
Important notice for candidates for Council election
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Important notice for candidates for Council election
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Important notice for candidates for Council election-x
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hkfrs5
Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...
39-agm-booklet
Acting for the profession 16 December 2011 5:30p.m. auditorium, 27/f., wu chung house, wanchai 第39屆周年大會39TH ANNUAL GENERAL MEETING01 02 第39屆周年大會舉行的理事會成員選舉Election of Council members at the 39th annual ...
35th_AGM_Booklet
1 NOTICE IS HEREBY GIVEN that the 35th annual general meeting of the Hong Kong Institute of Certified Public Accountants will be held in the auditorium, 27th floor, Wu Chung House, 213 Queen’s Road Ea ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
Module B (Dec 11)_Question
Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
21-11-13_Module_B(essay)
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FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
Module B (Jun 13)_Question
Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Jun 13)_Question_1
Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
39205aasc
1 Minutes of the 392nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Tuesday, 20 May 2021 at 8:30 a.m. Board Room of the Hong Kong Institu ...
form-sdi-c
Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...
iesba_qa0519
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2019 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
HKFRS 5_2023
Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...
update154
Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...
sub-co-rewrite
By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...
36th_AGM_Booklet
36th Annual General Meeting 2008 躍進成功路Leaping to successNotice of the 第36屆周年大會通告36th annual general meeting 茲通告香港會計師公會將於2008年12月12日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第36屆周年大會,並處理下列事項: 1. 會長致辭。2. 省覽理 ...
apm-nov-dec
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM") is targeted to be issued by end of October 2 ...
apm
Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...
hkfrs-pe-ws-jun-jul
Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...
Shangri-La 2023 Sep Hamper
Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...
iesba_qa
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
CPD requirements
Summary of CPD activities with capped CPD hours Summary of CPD activities with capped CPD hours Types of activities Max. CPD hours claimed Verifiable / Non-verifiable Reading Financial Newspapers 5 ho ...
FE_Exam Panelist report_Jun 18_PI_Final
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TeacherExpress_Jun2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...
StudentExpress_Jun2018
NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination Examination timetable Examination paper Examination date AM session PM session Paper 1 (Compulsory part) 08:30-09:45 13:45-1 ...
calendar
Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...
calendar
October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...
qp-bd-ws-jun
KPMG In-house Workshop of Module B & D (Jun 2014 intake) Updated as at 22 Apr 2014 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module B Module D Class 1 CHK3B3401 Date Venu ...
cf2010
Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...
qp-tt-may
Timetable for Workshops May 2010 Intake Important dates for Enrolment in the May 2010 Intake: Enrolment Application Deadline 23 April 2010 Enrolment Result 15 May 2010 * Module Commencing 24 May 2010 ...
hkicpa-qp-tt-feb
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
20101-hk
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
20101-hk
Timetable for Workshops February 2010 Intake Important dates for Enrolment in the February 2010 Intake: Enrolment Application Deadline 2 January 2010 Enrolment Result 23 January 2010 * Module Commenci ...
timetable_May09
Timetable for Workshops May 2009 Intake Important dates for Enrolment in the May 2009 Intake: Enrolment Application Deadline 24 April 2009 Enrolment Result 16 May 2009 Module Commencing 25 May 2009 Mo ...
calendar
December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...
timetable0902
Timetable for Workshops February 2009 Intake Important dates for Enrolment in the February 2009 Intake: Enrolment Application Deadline 2 January 2009 Enrolment Result 24 January 2009 Module Commencing ...
calendar
OCtober 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 QP event Examination assistance functions Practical training ...
calendar
December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...
calendar
JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...
calendar
December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...
HKICPA_time table
CPA QUALIFICATION PROGRAMME Module Enrolment Form May 2005 Intake (Enrolment Deadline: 29 April 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Timetable for Professional Programm ...
may2004
02/2004 Timetable for Professional Programme Workshops MAY 2004 INTAKE Important dates for Enrolment in the May 2004 Intake: Extended Enrolment Application Deadline 8 May 2004 Enrolment Result 21 May ...
HK01(ST)AUG17_CH09_LR_combined
HK01(ST)AUG17_CH09_LR_combined 9: Leases Part C Accounting for business transactions 255 Answer 5 Although the machine is not purchased outright, HSC acquires the right to use the asset for 25% of it ...
cl4ag5
ANNEX 1 HKAB’s Comments on HKICPA Exposure Draft on Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) No Questions from HKICPA HKAB’s Response 1 Do ...
Combined Question SSG Level 2 Chinese
2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
Merit teams_briefing note
\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Accounting Case Competition\2014\SSG\Briefing notes\.doc HKICPA Accounting and Business Management Case Competi ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
ifric-d05
IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...
030818e
To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...
09
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...
ed_ab5
AB 5 Exposure Draft Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulletin is based on the Reporting Statemen ...
Module 10 – Business and Company Law
This module provides students with an understanding of the overall legal framework in which businesses in Hong Kong operate to enable them to analyse and apply the relevant laws and principles applica ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...
PPT_CFIG170220
The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...
BCUCC19
Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...
20150526_ETSII_B
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ab5
AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...
Module_Bfinalized_18_Oct_2013
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212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
calendar
Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
GST_summary_of_CD
1 A summary of the proposed GST package contained in the July 2006 Government Consultation Document, "Broadening the Tax Base, Ensuring our Future Prosperity: What's the Best Option for Hong ...
calendar
March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
gMPFLSP
1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...
20130604_module_b_essay_1
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