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HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

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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 ...

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20135_FE_P2_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper II (The main purpose of the followi ...

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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 ...

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Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

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JULY 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fu ...

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Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

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update 282

i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...

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06ag

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 9 June 2021 Time: 2:00 pm – 6:00 pm Venue: 37th Floor Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Time 1 ...

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Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...

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Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...

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ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

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was_wam

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

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AppForm_RC_1009

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

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RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

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0310

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – October 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 15 October 2003. Present at the Committee’ ...

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20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

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3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

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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 ...

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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 ...

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update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

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w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

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1502_Spring promotion

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ttp

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 ...

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HKICPA_SR-EN_N_Sep06

CPA Qualification Programme Module Enrolment Form September 2006 Intake (Enrolment Deadline: 11 August 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (21-2006) I. Ple ...

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CPA Qualification Programme Module Enrolment Form May 2006 Intake (Enrolment Deadline: 28 April 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (20-2006) I. Please rea ...

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module-enrol

Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...

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Course materials

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rundown_11 Jul 13

Rundown for Career Forum 2013 Time Activity Venue at 9:30 a.m. – 10:15 a.m. Registration -CV collection -Group interview ballot Green Concourse 10:15 a.m. – 11:15 a.m. Career-oriented workshop session ...

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Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

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D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

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calendar

November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...

发布日期: 2007-11-23

calendar

November 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Seminar on “PRC Taxation Overviews and Significant Updates” (2 ...

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DutyRoster(12-18Jan2015)_1 Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title N ...

DutyRoster(12-18Jan2015)

DutyRoster(12-18Jan2015) Duty Roster for 12 -18 January 2015 ME ME ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking Marking School Marking School No. Title Nam ...

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update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

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Global Call - CPA membership offer Feb 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...

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ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

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Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

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Module B 20140527 handouts

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发布日期: 2014-05-28

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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 ...

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34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

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Business Combinations under Common ControlBusiness Combinations under Common ControlBusiness Combinations under Common Control Business Combinations under Common ControlBusiness Combinations under Com ...

ConsumptionTax_China_Jan2009

中华人民共和国消费税暂行条例中华人民共和国国务院令第539号《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国消费税暂行条例》公布，自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国消费税暂行条例（1993年12月13日中华人民共和国国务院令第135号发布2008年11月5日国务院第34次常务会议修订通过）第一条 ...

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256

1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...

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FCP flyer

Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...

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OLD_hk-int520

HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

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311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

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HKICPA Chi Annual Report 2023

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HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

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agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

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Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

发布日期: 2015-01-30

Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

发布日期: 2015-01-30

judges2002

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发布日期: 2002-11-29

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

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发布日期: 2013-11-14

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ecir1

5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...

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ecir

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IIG070308

Taxation Interest Group (TIG) Evening Discussion and Networking Forum Discussion on Current Issues in Tax and Tax Reform and Networking Forum for TIG Members 8 March, 2007 Date 8 March 2007 Time 6:30 ...

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IIG070308

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Gala Dinner 2013_Sponsorship+supplement

GALA DINNER 2013 "Accounting for Hong Kong since 1973 計往開來四十年" Date: Monday, 9 December Venue: Grand Hall, Hong Kong Convention and Exhibition Centre Sponsorship Package for Member Practices ...

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AKC_SSG_School_name

Enrollment Title Position School name Teacher name (Surname) Teacher name (Given name) Email Contact no. Language of report Grade School information Teacher-in-charge's particulars ABC Secondary S ...

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20yrend

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end Standards affected New standard ...

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list2109

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021 Standards affected New standard and am ...

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newad2112

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to December 2021 year-end Standards affected New standard and amendments relate to Members' H ...

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nas1221

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...

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nas226

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to accounting periods beginning on or after 1 January 2022 Standards aff ...

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Ren_Dynasty Festive Delights 2023

2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購， ...

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

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Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

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Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

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CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

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Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

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rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

发布日期: 2016-08-04

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qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

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0427agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 27, 2018 Time: 9am Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...

发布日期: 2018-04-23

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e3_13

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2013 ELECTION TIMETABLE The following is a timet ...

发布日期: 2013-10-15

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e3_12

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2012 ELECTION TIMETABLE The following is a timet ...

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Student Registration

What kind of qualifications can be considered for obtaining exemption from the Associate Modules Any Subject to the institute's qualification assessment, completion of academic qualification of Hi ...

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 Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...

发布日期: 2020-11-09

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)

q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...

发布日期: 2019-04-25

ed-fs-classification

8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

发布日期: 2010-09-08

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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 ...

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Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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FE (Dec 16) Paper II Panelists Report_Final

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2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

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HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

ETS_Module A

Disclaimer 1 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 pu ...

发布日期: 2018-05-17

ETS_Module A

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发布日期: 2018-05-17

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Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

发布日期: 2018-10-25

3

Final Examination (December 2017 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2017 Session) Paper II (The main purpose of the followi ...

发布日期: 2018-03-23

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P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

发布日期: 2017-11-28

P016

发布日期: 2017-11-28

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976r6_SET_StudentExpress_online

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...

发布日期: 2015-09-16

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201405_Yachting Courses

Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...

发布日期: 2014-04-25

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Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

发布日期: 2013-08-26

fe-paper2-panelistreport

Final Examination (June 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper II (The main purpose of the following repor ...

发布日期: 2013-08-13

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qp-enrol-form-jan

发布日期: 2009-11-23

File Type: pdf | Size: 194 KB

QP-enrol_form0811

发布日期: 2008-11-17

File Type: pdf | Size: 191 KB

HKICPA_SR-EN_N

Form: SR-E1 (25-2007) 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.: ...

发布日期: 2007-11-05

File Type: pdf | Size: 402 KB

HKICPA_SR-EN_N_JES

CPA Qualification Programme Module Enrolment Form September 2005 Intake (Enrolment Deadline: 12 August 2005) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (18-2005) I. Ple ...

发布日期: 2005-07-05

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HKICPA_SR-EN_N_new

发布日期: 2005-06-30

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HKICPA_SR-EN_N_Sep05

发布日期: 2005-06-30

File Type: pdf | Size: 109 KB

260

1 Minutes of the 260th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

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Panelists_Report_Mod_A_(Dec_17)_Final_2

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FE PII (Dec 2017) Panelists Report_Final

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FE PII (Dec 2017) Panelists' Report_Final

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FE PII (Dec 2017) Panelists Report_Final_1

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FE PII (Dec 2017) Panelists Report_Final_3

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FE PII (Dec 2017) Panelists Report_Final_2

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Panelists_Report_Mod_A_(Dec_17)_Final

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Application Form HK

1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...

Panelists_Report_Mod_A_(Dec_17)_Final

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FE PII (Dec 2017) Panelists Report_Final

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Panelists_Report_Mod_A_(Dec_17)_Final_1

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Annex

1 Important Notice for Candidates for Council Election 2019 Candidates running for Council Election 2019 should read this document carefully which includes the following sections: A. Personal Informat ...

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

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calendar

AUGUST 2007 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 Examination assistance course for module C – 7th session (6:4 ...

发布日期: 2007-08-20

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calendar

February 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 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

发布日期: 2006-02-06

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update283

i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...

0405_2017 HKCPS Internship Program Brief

Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk Hong Kong Coalition of Profes ...

发布日期: 2017-04-03

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apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

发布日期: 2017-02-01

File Type: pdf | Size: 435 KB

apm20170203old

发布日期: 2017-01-18

File Type: pdf | Size: 823 KB

PAIB150205-13

About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

发布日期: 2014-12-24

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14

HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 20 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器，設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕選擇 ...

发布日期: 2014-03-04

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14.03 DehumidifierPromotion_HKICPA

HKICPA 會員春日獨家優惠原價: 2,998 優惠價: 1,888 (免費送貨) 原價: 2,998 優惠價: 1,988 (免費送貨) 訂購數量訂購數量數量PHILCO 2014 全新型號: PD20YW 20 公升多功能納米銀離子抽濕機1) 電子濕度控制器，設定室內相對濕度由40% -80% 2) 納米銀離子除菌、除臭及防塵過濾網3) LED顯示控制屏4) 多角度自動搖擺送風系統5) 抽濕 ...

发布日期: 2014-03-04

File Type: pdf | Size: 683 KB

pe0412

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2012-02-08

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es-100505

Supporting organisation Host Supporting organisation Director and Officer Liability and the Effectiveness of Securities Class Actions in the U.S. CPD point(s) : The Law Society of Hong Kong : 2.5 poin ...

发布日期: 2010-04-08

File Type: pdf | Size: 210 KB

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

发布日期: 2008-04-22

File Type: pdf | Size: 520 KB

calendar

Event Calendar March 2007 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 f ...

发布日期: 2007-03-15

File Type: pdf | Size: 532 KB

calendar

January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

发布日期: 2007-01-11

File Type: pdf | Size: 713 KB

auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

发布日期: 2002-02-04

File Type: pdf | Size: 4 MB

Annex-E-Checklist-Full&DeskReview-Apr15

Annex-E-Checklist-Full&DeskReview-Apr15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme ...

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Annex-E_Checklist_Full&Desk_Jun15

Annex-E_Checklist_Full&Desk_Jun15 Annex E 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise (A) Programme detai ...

File Type: pdf | Size: 337 KB

eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

发布日期: 2018-04-25

File Type: pdf | Size: 341 KB

Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

发布日期: 2017-06-29

File Type: pdf | Size: 3 MB

Membership_Survey_report

发布日期: 2017-06-29

File Type: pdf | Size: 3 MB

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

发布日期: 2014-04-23

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Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

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Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

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w160612j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

发布日期: 2016-05-11

File Type: pdf | Size: 308 KB

superstar_leaflet_tuenng20160510

原價(HK)優惠價6/5至30/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7866628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7866528508送券/貨日期糙米蕃薯糭(2隻)9278公司名稱:五彩素糭皇(2隻)9884收貨人/電話懷舊家鄉糭(2隻)11096398378訂購細則:原粒瑤柱火腿 ...

发布日期: 2016-05-10

File Type: pdf | Size: 273 KB

w151004j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

发布日期: 2015-09-01

File Type: pdf | Size: 309 KB

Flyer for Windsurfing_2014

Windsurfing Training Courses The Sailing Interest Group (SIG) cordially invites you to join its new windsurfing training courses -one for beginners and one for those members who have already completed ...

发布日期: 2014-08-20

File Type: pdf | Size: 346 KB

ed-muad

June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...

发布日期: 2010-06-24

File Type: pdf | Size: 179 KB

agm

37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11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37屆周年大會，並處理下列事項：1. 會 ...

发布日期: 2009-11-03

File Type: pdf | Size: 532 KB

ETS_Module B

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发布日期: 2017-05-15