搜寻结果

File Type: PDF | Size: 18 MB

Hong Kong Parkview_HKICPA

Hong Kong Parkview offers a country club environment in 3,000 acres of Tai Tam Country Park, just 5-minute drive to the South Island Line and a 15-minute drive to Central, members and guests can enjoy ...

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q7 How to account for costs incurred that are not indicative of an entity's progress towards satisfying a performance obligation? Application of input methods E&C entities applying an input me ...

发布日期: 2019-07-15

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

Best written report 2022

File Type: pdf | Size: 89 KB

event

发布日期: 2009-05-25

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

发布日期: 2011-11-21

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

File Type: pdf | Size: 441 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

Module 3

File Type: pdf | Size: 264 KB

calendar

Event Calendar November 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 24 25 23 QP event Examination assistance functions Practical training fu ...

发布日期: 2008-11-24

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

File Type: pdf | Size: 168 KB

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

File Type: pdf | Size: 118 KB

judges2002

., )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

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

发布日期: 2002-11-29

candidate5

You don't have access right to view the details. Please login.

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

File Type: pdf | Size: 3 MB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 134 KB

Module 2

File Type: pdf | Size: 169 KB

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

File Type: pdf | Size: 182 KB

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 ...

AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

发布日期: 2018-10-04

File Type: pdf | Size: 220 KB

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

File Type: pdf | Size: 141 KB

Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

File Type: pdf | Size: 141 KB

AT-HK Taxation Sample Question_181004

File Type: pdf | Size: 220 KB

calendar

May 2006 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 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

发布日期: 2006-05-04

File Type: pdf | Size: 5 MB

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

发布日期: 2013-08-20

File Type: pdf | Size: 200 KB

ED_IFAC_COE

By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...

发布日期: 2004-04-29

PC-Law Syllabus_cxl

(Revised in February 2020) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2020 session onwa ...

发布日期: 2017-04-12

File Type: pdf | Size: 282 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18121301 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19010801 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110601 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110301 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18122201 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110103 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19051501 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19051601 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19052101 Language Cantonese Event name Singing Technique Elementary Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19080801 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19081401 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19082001 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19111301 Language Cantonese Event name Singing Technique Elementary Class - A Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan at ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19112601 Language Cantonese Event name Singing Technique Intermediate Class - B Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan a ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19111401 Language Cantonese Event name Singing Technique Advance Class - D Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan at 668 ...

faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

发布日期: 2018-09-21

File Type: pdf | Size: 377 KB

Microsoft Word - Application Form _HK_ - 2019#0;

Microsoft Word - Application Form _HK_ - 2019 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professiona ...

File Type: pdf

calendar

January 2006 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 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...

发布日期: 2006-01-11

File Type: pdf | Size: 128 KB

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 ...

Module 5

File Type: pdf | Size: 162 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

Council_and_Secretariat

2 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # !"# The Council and Secretariat From left to right 1st row Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Wong Tak ...

File Type: pdf | Size: 394 KB

iin0204

APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...

发布日期: 2002-04-24

File Type: pdf | Size: 132 KB

pc-law

(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...

发布日期: 2013-07-04

pc-auditing-old

Paper PC-Auditing Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Auditing 1. The theory, nature, purpose and scope of a ...

发布日期: 2010-02-17

File Type: pdf | Size: 95 KB

syl-pc-auditing-v1

发布日期: 2009-09-09

File Type: pdf | Size: 95 KB

ed_sme13cl

发布日期: 2013-08-20

File Type: pdf | Size: 255 KB

Topic2

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 2 Contents of consolidated financial statements Question 2. ...

发布日期: 2015-06-19

circular_corp_firm20190913

13 September 2019 13 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 2019 13 Septem ...

File Type: pdf | Size: 64 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

发布日期: 2015-08-05

File Type: pdf | Size: 326 KB

A4g

35 (g) Tax credit under Hong Kong salaries tax It is mentioned in paragraph 114 of DIPN 44 that a tax exemption claim under section 8(1A)(c) generally provides greater tax relief than that provided by ...

发布日期: 2012-03-29

File Type: pdf | Size: 99 KB

exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

发布日期: 2014-08-13

File Type: pdf | Size: 243 KB

pc-law

(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

发布日期: 2017-04-12

File Type: pdf | Size: 51 KB

pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

发布日期: 2017-03-06

File Type: pdf | Size: 45 KB

p5_2711

1 Accounting for the experience variance from non-distinct investment components under the amended paragraph B96(c) of IFRS 17 Background IFRS 17:B96(c) has gone through a number of revisions during t ...

File Type: pdf | Size: 295 KB

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

发布日期: 2016-10-06

File Type: pdf | Size: 329 KB

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

发布日期: 2014-10-13

File Type: pdf | Size: 238 KB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

发布日期: 2013-07-18

cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

发布日期: 2012-07-19

File Type: pdf | Size: 240 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

发布日期: 2017-08-29

File Type: pdf | Size: 432 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

发布日期: 2018-03-23

File Type: pdf | Size: 280 KB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

发布日期: 2004-05-28

File Type: pdf | Size: 170 KB

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

发布日期: 2018-10-10

File Type: pdf | Size: 8 MB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 117 KB

event

发布日期: 2009-06-30

File Type: pdf | Size: 126 KB

Part 9

Meaning of company in the Companies Disclosure of Information about Benefits of Directors Answer The reference to “the company” in the C(DIBD)R refers to the company preparing the financial statements ...

发布日期: 2019-04-18

AT-Law Sample Question_181004

APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...

发布日期: 2018-10-03

File Type: pdf | Size: 107 KB

W091010

* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...

发布日期: 2009-09-03

File Type: pdf | Size: 93 KB

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 ...

发布日期: 2006-12-28

File Type: pdf | Size: 976 KB

LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

File Type: pdf | Size: 552 KB

femapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

发布日期: 2010-10-07

File Type: pdf | Size: 298 KB

femapping

发布日期: 2010-10-07

File Type: pdf | Size: 298 KB

ie16

Page 1 of 9 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 ...

File Type: pdf | Size: 201 KB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

File Type: pdf | Size: 212 KB

02-ias19-ed

Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...

发布日期: 2002-02-22

File Type: pdf | Size: 96 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19032701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19062901 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19092801 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

发布日期: 2017-11-23

File Type: pdf | Size: 564 KB

summary-20100118c

1 零零零年度率 1. 利率利率 16% 15% 2. (a) 女年度20% (b) 20% (c) 利10年15年 (d) 療年12,000 力3. 利來利來例 4. 來來60 不留數例 5. (a) 年 (b) (c) 不 6. 立例 7. 度2 8. 年年度行 9. 金 (a) 金利例 (b) 更金理行勵 (c) 例蘭金 10. (a) 利來 (b) 識立 (c) 率 ...

发布日期: 2010-01-18

File Type: pdf | Size: 83 KB

Module C (Dec 17)_Question

You don't have access right to view the details. Please login.

File Type: pdf | Size: 168 KB

AT-HK Law Sample Question_190327

File Type: pdf | Size: 104 KB

1520P_DC Order_27Oct2020 _edited

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

File Type: pdf | Size: 459 KB

Case 1

1 From CPA to CPA Plus (FCCP) DAY 2 Additional ppts for illustration purpose Extending business view from the time zone of past (N-1) and present (N) to future (N1) Extending business view from corp ...

发布日期: 2018-03-19

File Type: pdf | Size: 304 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

20150421_MPSI_C

You don't have access right to view the details. Please login.

File Type: pdf | Size: 8 MB

42t3tb6

t3tb6

File Type: pdf | Size: 8 MB

SwimmingClass_Nov2018Form

Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner -For members who are non-swimmers or have very rudimentary swimming skil ...

发布日期: 2018-10-10

File Type: pdf | Size: 239 KB

featuredbooks-aug

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC China Taxation Title: 中國涉外財稅會計實務: 優惠政 ...

发布日期: 2011-08-11

File Type: pdf | Size: 222 KB

rcp2

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Date: The Registrar, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Ap ...

发布日期: 2008-04-30

File Type: pdf | Size: 46 KB

paper03a

Page 2 of 4 the start of the reporting period adjusted for: (a) … (b) … (c) the changes in fulfilment cash flows relating to future service as specified in paragraphs B96–B100, except to the extent th ...

发布日期: 2018-06-14

File Type: pdf | Size: 456 KB

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 173 KB

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

发布日期: 2014-05-28

File Type: pdf | Size: 154 KB

Module D _Dec 13_Question_1

Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...

发布日期: 2013-12-31

Module D _Dec 13_Question

发布日期: 2013-12-31

File Type: pdf | Size: 154 KB

Module C (Jun 11)_Answer

Module C (Jun 11)_Answer Module C (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 B & Co is required to comply with the Code of Ethics for Professional Accoun ...

File Type: pdf | Size: 151 KB

Module C (Dec 16)_Question

You don't have access right to view the details. Please login.

File Type: pdf | Size: 158 KB

1520C_DC Order_27Oct2020 _edited

. * IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Befor ...

File Type: pdf | Size: 344 KB

HKICPA Eng Annual Report 2023

You don't have access right to view the details. Please login.

File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

accountandauditrules

-1 -BY FAX AND BY POST (2293 5795) Our Ref.: C/AUG, C/EPS 29 January 2002 SFC (Accounts and Audit) Rules, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, Hong Kong. Dear Sir ...

发布日期: 2002-11-15

File Type: pdf | Size: 323 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

SFC letter

发布日期: 2002-03-01

File Type: pdf | Size: 87 KB

HKICPA Annual Report 2022 Eng

You don't have access right to view the details. Please login.

File Type: pdf | Size: 7 MB

Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

ms2711

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...

File Type: pdf | Size: 434 KB

paper3

1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...

File Type: pdf | Size: 246 KB

paper30507

1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...

File Type: pdf | Size: 486 KB

Seminars (Archives)

You don't have access right to view the details. Please login.

发布日期: 2021-03-31

reasons-order-1002

Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

发布日期: 2014-10-17

File Type: pdf | Size: 37 KB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q5 Can E&C entities continue to recognise revenue using the stage of completion method under HKAS 11? To reflect the entity's activity for the reporting period, HKAS 11 required revenue and ex ...

发布日期: 2019-07-15

ie161

Page 1 of 15 Updated May 2023 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 gene ...

File Type: pdf | Size: 15 MB

Module 12_LP

You don't have access right to view the details. Please login.

Part 9

Meaning of director in the Companies Disclosure of Information about Benefits of Directors Answer The C(DIBD)R sets out explicit disclosure requirements relating to directors’ benefits which should be ...

发布日期: 2019-04-18

Module C (Jun 17)_Question

Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 155 KB

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

发布日期: 2014-06-16

File Type: pdf | Size: 250 KB

newbooks-jan

1 New Books in Library (Jan 2011) Audit and Assurance Title /Author: Auditing fundamentals /Marlene Davies and John Aston Publisher: Harlow, England : Financial Times/Prentice Hall Year: 2011 Call No. ...

发布日期: 2011-01-06

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

File Type: pdf | Size: 128 KB

Module 1

File Type: pdf | Size: 165 KB

sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

发布日期: 2004-10-28

File Type: pdf | Size: 175 KB

Module_C_17_10_2013

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Mr. Harvey Lam 17 October 2013 QP Module C Seminar Major or Difficult Syllabus www.hkcaexam.com Copyright reserved 1 Agen ...

发布日期: 2013-11-12

File Type: pdf | Size: 184 KB

Paper 03

Page 1 of 2 PAPER: 03 Submission date 25/04/2018 Potential implementation question IFRS 17 distinguishes contracts expected to be profitable or loss making at initial measurement date. CSM will be est ...

发布日期: 2018-05-02

RC-AppForm200809

(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 ...

发布日期: 2008-07-22

File Type: pdf | Size: 164 KB

Report_of_the_Council

22 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"#%&' Report of the Council for 2003 The Council Report 2003 covers the activities of the Council for the period fro ...

File Type: pdf | Size: 6 MB

Quality assurance department report 2021

QUALITY ASSURANCE 2021 ANNUAL REPORTForeword 2 Our work and review outcomes -Practice review programme 4 Our findings Practice review programme – audit quality assurance reviews 12 Practice review pro ...

File Type: pdf | Size: 702 KB

0729-1

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(l)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...

发布日期: 2011-09-21

0729-1-old

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...

发布日期: 2011-08-08

File Type: pdf | Size: 670 KB

ETS_Module B

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

File Type: pdf | Size: 4 MB

ETS_Module B

You don't have access right to view the details. Please login.

发布日期: 2018-05-17

File Type: pdf | Size: 4 MB

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

File Type: pdf | Size: 185 KB

order-reason-0611

1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

发布日期: 2014-06-10

File Type: pdf | Size: 76 KB

Module B 20140527 handouts

You don't have access right to view the details. Please login.

发布日期: 2014-05-28

File Type: pdf | Size: 252 KB

Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

syl-pc-law-v1

Paper PC-Law Page 1 P:\E&T\PEF\PC_EXAM\SYLLABUS\2009\December 2009\Law.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC- ...

发布日期: 2009-08-31

File Type: pdf | Size: 30 KB

06p2

1 Paper 2 Measurement of coverage units under IFRS 17:B119 and the determination of the relative weighting of the benefits provided by insurance coverage and investment-return service or by insurance ...

File Type: pdf | Size: 692 KB

Module C Dec 2018Question

You don't have access right to view the details. Please login.

发布日期: 2019-02-15

File Type: pdf | Size: 237 KB

Paper04

Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...

发布日期: 2018-08-30

File Type: pdf | Size: 86 KB

p02

Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...

发布日期: 2018-07-23

File Type: pdf | Size: 72 KB

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 172 KB

MPS_Module C_Part 2_Upload

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 purposes and s ...

发布日期: 2016-05-03

MPS_Module C_Part 2_Upload

You don't have access right to view the details. Please login.

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19040901 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19040401 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19033001 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19062701 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19062601 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19070201 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19100201 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19100301 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19101501 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com ...

20150424_MPSI_B

You don't have access right to view the details. Please login.

发布日期: 2015-04-28

Module C (Jun 12) Student Notes_Workshop 2

Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...