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TF event (03

Update on Economic Substance Law - BVI Programme Code: SCPD20010301 About the topic The OECD issued "Resumption of Application of Substantial Activities Factor to No or only Nominal Tax Jurisdict ...

File Type: pdf

1008r14_PD_CFS_190925 10 08 r1 4_ 19 08 25 Workshops Corporate Finance Series (September to November 2019) Every choice a corporation makes has financial implications. Thus, every business decision fi ...

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TF event (27

Applications of the recently enacted Hong Kong tax legislation Programme Code: SCPD19112701 About the topic There were substantial changes in the Hong Kong tax landscape in past few years. A few tax p ...

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TF event (10

Is it still possible to claim offshore in Hong Kong? Programme Code: SCPD20011001 About the topic Hong Kong has adopted the territorial principle of taxation such that only Hong Kong sourced profits s ...

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RIF event (21

Antecedent transactions: Onshore and offshore updates Event code: SCPD19111401 About the topic On 29 July 2019, the Judicial Committee of the Privy Council handed down its decision in SEB v Conway and ...

File Type: pdf

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 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

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

HKICPA_AML_Enforceable_GLs_Feb2018_20180228

February 2018 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants (These guidelines form part of the code of ethics) Effective on 1 March 2018CODE OF ETHIC ...

发布日期: 2018-02-27

File Type: pdf | Size: 747 KB

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

发布日期: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

发布日期: 2017-04-06

File Type: pdf | Size: 4 MB

ed2

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments 2 CONTENTS Exposure Dr ...

发布日期: 2017-02-01

File Type: pdf | Size: 689 KB

i2c_law

9 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

发布日期: 2015-06-09

File Type: pdf | Size: 642 KB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

发布日期: 2014-05-21

File Type: pdf | Size: 742 KB

budget_proposal_2005_2006

Composition of the HKICPA Taxation Committee 2004 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood Members: Ms. Deborah Annells Dr. Chan Koon Hung Ms. Florence Chan Dr. ...

发布日期: 2005-01-06

File Type: pdf | Size: 504 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

发布日期: 2003-06-27

File Type: pdf | Size: 471 KB

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TF event (03

1008r14_PD_CFS_190925

TF event (27

TF event (10

RIF event (21

update188

Module A Financial Reporting_Part 2

Module D Taxation Part 2

update071

HKICPA_AML_Enforceable_GLs_Feb2018_20180228

qa-report2016

qa-report2016

ed2

i2c_law

ed_disclosure

budget_proposal_2005_2006

pn820

pn820

ed_rtt

ed_nas