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Flyer_v11_pdf_190530111822

Supporting organisation Host Supporting organisation Seminar on "Happy 5.25th Birthday Cap 622" Date Monday, 3 June 2019 Time 2:00 p.m. – 5:00 p.m. Presenters Mrs. Karen Ho, Consultant, Comp ...

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WSHP19090701 - From CPA to CPA Plus (FCCP)

About the programme As accountants, we are clear that the financial statements only reflect the results of the past. However, judgments and decision- makings in business are forward looking and they w ...

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1137r20_PD_SoftSkillsForum_Jun2019

1137r20_PD_SoftSkillsForum_Jun2019 Topic/ Programme code Date and time Language Project Fundamental – Engage Team Monday, 24 June 2019 Cantonese Members to Achieve Project Result 6:30 p.m. – 10:00 p.m ...

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1252r4_PD_HKIBE_FCCP2018_190611

1252r4_PD_HKIBE_FCCP2018_190611 As accountants, we are clear that the financial statements only reflect the results of the past. However, judgments and decision-makings in business are forward looking ...

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1137r20_PD_SoftSkillsForum_190618

1137r20_PD_SoftSkillsForum_190618 Rating Speakers Intermediate Ms. Angela Shing Chief Consultant, InsideOut Training Advanced to Mr. Eric Hwang Mastery Director, Strategic Change and Leadership Develo ...

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1137r20_PD_SoftSkillsForum_190618

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1137r20_PD_SoftSkillsForum_190618

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1137r20_PD_SoftSkillsForum_190618

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1137r20_PD_SoftSkillsForum_190618

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1137r20_PD_SoftSkillsForum_190618

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1137r20_PD_SoftSkillsForum_190709

1137r20_PD_SoftSkillsForum_190709 Rating Speakers Intermediate Ms. Angela Shing Chief Consultant, InsideOut Training Advanced to Mr. Eric Hwang Mastery Director, Strategic Change and Leadership Develo ...

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1137r20_PD_SoftSkillsForum_190709

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1137r20_PD_SoftSkillsForum_190709

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1137r20_PD_SoftSkillsForum_190709

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1137r20_PD_SoftSkillsForum_190709

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1252r4_PD_HKIBE_FCCP2018_190611

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Soft Skills Series (Jun to Sep 2019)_v4

Rating Speakers Intermediate Ms. Angela Shing Chief Consultant, InsideOut Training Advanced to Mr. Eric Hwang Mastery Director, Strategic Change and Leadership Development, Graval Limited Soft Skills ...

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1137r20_PD_SoftSkillsForum_190917

1137r20_PD_SoftSkillsForum_190917 Rating Speakers Intermediate Ms. Angela Shing Chief Consultant, InsideOut Training Advanced to Mr. Eric Hwang Mastery Director, Strategic Change and Leadership Develo ...

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PracticeManagementSeries2019_Flyer_190821154634

HKICPA Seminars – Practice Management Series for SMPs (September - December 2019) 14 44 _2 01 90 81 9 Launched in 2018, this series of seminars on practice management aims to help practitioners from s ...

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PracticeManagementSeries2019_Flyer_190821154741

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PracticeManagementSeries2019_Flyer_190821154925

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From CPA to CPA Plus (FCCP)_2019

As accountants, we are clear that the financial statements only reflect the results of the past. However, judgments and decision- makings in business are forward looking and they would affect the fina ...

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PracticeManagementSeries2019_Flyer_190821155138

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LPMA_6thEdition

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hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

发布日期: 2019-03-25

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HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

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Module A 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 A Financial Reporting 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 ...

发布日期: 2016-09-15

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Module A Supplement 20162

发布日期: 2016-09-15

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Module A Supplement 20162

发布日期: 2016-09-15

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

发布日期: 2015-03-13

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annual_report_2014_chi

2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作，將閒置用地打造成可持續發展（甚至可種植蔬果）的園地，並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...

发布日期: 2014-12-05

File Type: pdf | Size: 7 MB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

发布日期: 2014-10-17

File Type: pdf | Size: 507 KB

annual_report_2013_chi

2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任／行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年，香港會計師公會慶祝其成立40周年，「計」往開來，再創佳蹟。 ...

发布日期: 2013-12-06

File Type: pdf | Size: 8 MB

annual_report_2019_chi

04行政總裁兼註冊主任報告10架構、管治及財務18準則、監管及專業行為26內地及國際33思維領導02會長報告06專業資格課程的發展歷程13會員及專業資格22會員服務、發展及活動30傳訊及聯繫37企業社會責任及可持續發展41委員會及工作小組43核數師報告及財務報告40理事會42管理團隊香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言專業資格課程（QP）自1999年推出以來，已成 ...

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hkfrs13

Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...

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MPS_B_PartI

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发布日期: 2017-10-30

File Type: pdf | Size: 4 MB

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

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

发布日期: 2015-04-01

File Type: pdf | Size: 661 KB

qa-report2014

发布日期: 2015-04-01

File Type: pdf | Size: 661 KB

HKICPA_PDF-SC266-1112

BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...

发布日期: 2013-11-12

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-1112

发布日期: 2013-11-12

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0625

BOC HKICPA Platinum Card Application Form BOC HKICPA PLATINUM CARD TYPE SELECTION WELCOME GIFT SELECTION (for main card applicants only) Annual Income Required HK150,000 If applicant successfully app ...

发布日期: 2013-06-26

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0325

发布日期: 2013-03-25

File Type: pdf | Size: 1 MB

HKICPA_PDF-SC390-0220

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

发布日期: 2013-02-20

File Type: pdf | Size: 1 MB

HKICPA_PDF Form-SC390-1224

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

发布日期: 2012-12-24

File Type: pdf | Size: 1 MB

cpa-ar-chi

2010年度報告及財務摘要成功領航維多利亞港的優越條件—水深且有天然屏障保護—乃香港經濟飛騰的一個主要因素，亦造就了香港航運業的發展，成為國際一級典範。會計專業是本港賴以成功的另一重要因素，而香港會計師公會會員更是我們金融市場信心的保證。在本年報中，我們介紹公會活動之餘，亦會闡述航運業與會計業的共通之處。此外，我們有不少會員都是全球航運業中的高級行政人員，在年報中亦會述說他們公司的故事。我們特此 ...

发布日期: 2010-11-10

File Type: pdf | Size: 3 MB

Summary_Financial_Report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 香港會計師公會Summary Financial Report For the year ended 30 June 2005 簡明財務報告截至二零零五年六月三十日止年度Leadership, Openness, Inf ...

发布日期: 2005-11-10

File Type: pdf | Size: 1 MB

ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

File Type: pdf | Size: 426 KB

Update 272

1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...

File Type: pdf | Size: 1 MB

ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

File Type: pdf | Size: 594 KB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N 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 L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

1008r13_PD_CFS_May2019

1008r13_PD_CFS_May2019 10 08 r1 3_ 19 04 12 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decisio ...

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_May2019

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1008r13_PD_CFS_190614

1008r13_PD_CFS_190614 10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision ...

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1008r13_PD_CFS_190614

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1008r13_PD_CFS_190614

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1008r13_PD_CFS_190614

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Corporate Finance Series (May-Jun 2019)_v3

10 08 r1 3_ 19 06 14 Case studies workshops Corporate Finance Series (May to June 2019) Every choice a corporation makes has financial implications. Thus, every business decision fits under the genera ...

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Corporate Finance Series (May-Jun 2019)_v3_190906103156

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Module 11_LP_Vol 2

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full_report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...

发布日期: 2005-11-21

File Type: pdf | Size: 10 MB

Module 11_LP_Vol 1

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2017_OceanPark_Penguin

海洋公園（本園）企鵝全接觸教育活動參加細則參加細則誰能參加企鵝全接觸？誰能參加企鵝全接觸？誰能參加企鵝全接觸？為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下《資格條件》。每位必須為保障參加者、本園職員及動物的健康和安全，特此制訂以下 ...

发布日期: 2017-07-31

File Type: pdf | Size: 1 MB

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

发布日期: 2015-11-16

File Type: pdf | Size: 890 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

File Type: pdf | Size: 1 MB

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

发布日期: 2011-11-11

File Type: pdf | Size: 2 MB

cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

发布日期: 2009-11-05

File Type: pdf | Size: 2 MB

Module A Student Notes (All)_1

Module A Student Notes (All)_1 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

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Module A Student Notes (All)a

Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...

File Type: pdf | Size: 1 MB

Module A Student Notes (All)

Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)_2

Module A Student Notes (All)_2 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

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cl8s

Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...

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Module D_MPS_Part 2

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rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

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Module C 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

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update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

发布日期: 2010-04-06

File Type: pdf | Size: 1 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

发布日期: 2015-03-16

File Type: pdf | Size: 6 MB

LPMC_6thEdition

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update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

发布日期: 2015-03-10

File Type: pdf | Size: 4 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

发布日期: 2013-09-02

File Type: pdf | Size: 894 KB

module-enrol-form-2011-old

I. Please read the “I Please read the “I Please read the “I Please read the “I Please read the “I mportant Notes mportant Notes mportant Notes mportant Notes ” carefully before completing this form. ” ...

发布日期: 2011-02-08

File Type: pdf | Size: 447 KB

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WSHP19090701 - From CPA to CPA Plus (FCCP)

1137r20_PD_SoftSkillsForum_Jun2019

1137r20_PD_SoftSkillsForum_Jun2019

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1137r20_PD_SoftSkillsForum_190709

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1137r20_PD_SoftSkillsForum_190709

1137r20_PD_SoftSkillsForum_190709

1137r20_PD_SoftSkillsForum_190709

1252r4_PD_HKIBE_FCCP2018_190611

Soft Skills Series (Jun to Sep 2019)_v4

1137r20_PD_SoftSkillsForum_190917

PracticeManagementSeries2019_Flyer_190821154634

PracticeManagementSeries2019_Flyer_190821154741

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From CPA to CPA Plus (FCCP)_2019

PracticeManagementSeries2019_Flyer_190821155138

LPMA_6thEdition

hkas36

HKAS 36_2023

Module A Supplement 20162

Module A Supplement 20162

Module A Supplement 20162

Module D Taxation Part 4

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reasons-sanctions-0829

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Update 272

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Module D Taxation Part 1

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Corporate Finance Series (May-Jun 2019)_v3

Corporate Finance Series (May-Jun 2019)_v3_190906103156

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