ETS_Module A
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20121011_module_a_part1
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ed07-bc
International Accounting Standards Board July 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Basis for ConclusionsB ...
28
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
update 284
Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...
featuredbooks-feb
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 Restructuring Books E-books E-journal ...
techwatch83
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch83
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
ed-pn1014_cover
To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
ed-pn1000
ED/PN 1000 (June 2003) 1 PRACTICE NOTE 1000 INTER-BANK CONFIRMATION PROCEDURES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
ed-pn1000
ED/PN 1000 (June 2003) 1 PRACTICE NOTE 1000 INTER-BANK CONFIRMATION PROCEDURES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
p3
1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...
Module D 6th Edition Learning Pack_Part 2
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ias39fg-ed
July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...
ed-agendaconsultation
July 2011 Request for Views Agenda Consultation 2011 Comments to be received by 30 November 20112 AGENDA CONSULTATION JULY 2011 3 AGENDA CONSULTATION JULY 2011 Letter from Hans Hoogervorst, Chairm ...
bsme-frf&sme-frsq&a
bsme-frf&sme-frsq&a Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Questions & Answers Small and Medium-sized Entity Financial Reporting Frame ...
1502_Spring promotion
HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器:可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統:0-90送風,4) 抽濕選擇:高風速-適合吹乾衣物;低風速-適合晚間 ...
I2C-SME-ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
cg-code-sub
6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...
ED-IASB-ED8ig
January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...
edimprovements
-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...
update130
i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...
Module_A_Supplement_20182
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 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module_A_Supplement_20182
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 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Examples of Match Points and International Match Points Scoring Methods (2)
Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...
ed-servere-hyperinflation
September 2010 Exposure Draft ED/2010/12 Comments to be received by 30 November 2010 Severe Hyperinflation Proposed amendment to IFRS 1Exposure Draft Severe Hyperinflation (proposed amendment to IFRS ...
HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong
CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
techwatch84
Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...
Final Prelim Results 161218
CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...
Final Prelim Results 161218
CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...
Module A _Dec 16_Question
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update265
i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...
techwatch82
Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ed-pn1013
ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
Mobile Medical 2022 20th Anniversary Discount P1
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
Mobile Medical 1 on 20Dec2022
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...
Module D (5th edition)_Part 2
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ed-conceptual-framework
March 2010 Exposure Draft ED/2010/2 Conceptual Framework for Financial Reporting The Reporting Entity Comments to be received by 16 July 2010Exposure Draft Conceptual Framework for Financial Reporting ...
ED-BasisConclusion
Basis for Conclusions Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Basis for Conclusions on Exposure Draft FINA ...
sub_5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
techwatch61
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
tma151023
1 05.10.2015 1 05.10.2015 Organizing Committee: John Lees, JLA Asia Limited Charles D Booth, Richardson School of Law, University of Hawai‘i Robin Darton, Tanner De Witt John Marsden, Mayer Brown JSM ...
Part1_I2C_IASB_Preliminary_views_Insurance
May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...