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CL4_bcd

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill L ...

File Type: pdf | Size: 262 KB

lec160630

課程內容魏碑為魏晉南北朝碑刻字體的統稱，是由隸書演變而來的一種楷書。由於其筆力方勁、型態質樸而風靡當時整個北方，其代表字帖有張猛龍碑、鄭文公碑及石門銘等。時至一千多年以後的今天，魏碑依然因為其質樸有力而深受當代人的喜愛。本課程共三十堂，分上、下兩段各十五堂，上段以基礎訓練為主，下段主要為創作訓練。今期(上段)課程共分十五堂，每堂一個半小時，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，是當 ...

发布日期: 2016-05-25

File Type: pdf | Size: 671 KB

Peninsula 2024 Mooncake Flyer

THE PENINSULA MID-AUTUMN MOONCAKES 2024 半島酒店中秋月餅系列2024PREFERRED CORPORATE PARTNER ONLY精選客戶尊享Mini Egg Custard Mooncake – 4 pieces迷你奶黃月餅四個Retail Price 零售價: HK 268 港元Dimension 尺寸: 16.1 (L) x 16.1 (W) x 4 ...

File Type: pdf | Size: 2 MB

Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

发布日期: 2011-06-24

File Type: pdf | Size: 468 KB

HKICPA_member_flyer_2_190904093033

- 1 - 從 2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉此促進兩岸四地同業間的交流與合作。今年的研討會由香港會計師公會承辦，於 10 月 27 至 28 日在香港九龍香格里拉大酒店舉行。本屆研討會以「數碼時代 – 職業化、信息化」為主題，並設其他討論專題，包括：金融科技、大灣區發展以及會計師多元化，讓四地會計師就主題及專題共同探討及交流。公會鼓勵各位會員踴躍參加。 ...

File Type: pdf

ED06

January 2004 ED6 EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards BoardExposure Draft ED 6 EXPLORATIO ...

发布日期: 2003-12-19

File Type: pdf | Size: 288 KB

HKBN Handbill 20240731 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

File Type: pdf | Size: 1 MB

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

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

david-wong

Topic: Hong Kong as RMB Offshore Center---What’s next? Hong Kong Institute of CPAs Annual Conference 2011 David Wong Deputy Chief Executive2 Market Overview Opportunities in the Growth & Develop ...

发布日期: 2011-08-05

File Type: pdf | Size: 1 MB

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

发布日期: 2007-11-01

File Type: pdf | Size: 201 KB

071101

发布日期: 2007-11-01

File Type: pdf | Size: 201 KB

071101

发布日期: 2007-11-01

File Type: pdf | Size: 201 KB

071023

发布日期: 2007-10-23

File Type: pdf | Size: 196 KB

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2010-08-04

File Type: pdf | Size: 365 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 820 KB

HKICPA "Rich Kid, Poor Kid" programme awarded "2019 Financial Education Champion"

(HONG KONG, 26 November 2018) The Hong Kong Institute of Certified Public Accountants' (HKICPA) corporate social responsibility programme, Rich Kid, Poor Kid (the programme), has been recognized b ...

发布日期: 2018-11-26

D-16-1145C_1191C_Alfred Tam_press release_Chi_ET_TCL_ET_TCL 180223

1 香港會計師公會對一名會計師及一間會計師事務所作出紀律處分（香港，二零一八年二月二十六日）香港會計師公會轄下一紀律委員會，於二零一八年一月十六日對譚德權先生（會員編號：F02942）及譚德權會計師事務所（事務所編號：1475）作出譴責。另外，紀律委員會命令兩名答辯人須共同及各別繳付罰款414,463.40港元及紀律程序費用32,781港元。譚先生是譚德權會計師事務所的獨資經營者，該事務所現已被撤 ...

发布日期: 2018-02-23

File Type: pdf | Size: 242 KB

newbooks-aug

New Books in Library (August 2014) 2014年度註冊會計師全國統一考試輔導教材Title /Author: 會計/中國注冊會計師協會編. ISBN: 9787509551257 (pbk.) Publisher: 中國財政經濟出版社Year: 2014 Call No.: HF5661 .K8345 2014 Note: Subject: Accounting-- ...

发布日期: 2014-08-06

File Type: pdf | Size: 321 KB

gilman1202

購買數量：_________ 購買數量：_________ 從此熨衣服變得更輕鬆自在，只需用HK498.00 購買價值HK888.00美國北極牌1500W 專業蒸氣掛熨機Fridigaire 1500W 專業蒸氣掛熨機（型號：FD1161） 45 秒蒸氣快速輸出可選擇4 種掛熨模式: 衣物加濕/消毒殺菌/輕薄衣物，如絲質、人造纖維質料/厚身衣物，如羊毛、全棉質料早人一步，回南天前用超筍價HK1,6 ...

发布日期: 2012-02-10

File Type: pdf | Size: 495 KB

PR_20181126_TC

1 香港會計師公會「窮小子、富小子」計劃榮獲「2019理財教育獎」（香港，二零一八年十一月二十六日）香港會計師公會的「窮小子、富小子」社會責任計劃（「計劃」），榮獲機構「香港金融理財知識和能力策略」頒發首屆「理財教育獎」，公會多年來推動理財教育的貢獻與成果獲得肯定。首次舉辦的「理財教育獎」旨在嘉許提供優質理財教育的機構，並鼓勵更多機構推動理財教育。香港會計師公會署理註冊主任伍大成先生表示：「公會作 ...

File Type: pdf | Size: 277 KB

PR_20181210_TC

1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分（香港，二零一八年十二月十日）香港會計師公會轄下一紀律委員會，於二零一八年十一月五日就兩名執業會計師劉嘉彥先生（會員編號：F02670）和蘇國強先生（會員編號：F01702）及衛亞會計師事務所有限公司（執業法團編號：M0032）（統稱為「答辯人」）沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則，對他們作出譴責。紀律委員會命令答辯人 ...

File Type: pdf | Size: 289 KB

OA_FO_052020

辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責一般辦公室茶水工作負責一般辦公室茶水工作，辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持各房間、會議室茶水整潔各房間、會議室茶水整潔, 確保茶水間日常用品充足確保茶水間日常用品充足確保茶水間日常用品充足處理內部和外的文件傳遞處理 ...

File Type: pdf | Size: 566 KB

OAT FO 022021

OAT FO 022021 辦公室助理Office Assistant (編號: OA-F&O) 工作內容: 負責一般辦公室茶水工作負責一般辦公室茶水工作，辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持辦公室清潔工作及相關雜務如保持各房間、會議室茶水整潔各房間、會議室茶水整潔, 確保茶水間日常用品充足確保茶水間日常用品充足確保茶水間日常用品充足 ...

File Type: pdf | Size: 567 KB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

发布日期: 2015-05-29

File Type: pdf | Size: 2 MB

20150528_ETSII_D

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File Type: pdf | Size: 2 MB

Workshop Topics Module A Workshop 1 (June 2015)

Workshop Topics Module A Workshop 1 (June 2015) Workshop Topics Module A (June 2015) Workshop 1 1 Property related standards Case study 1 Main topics discussed Recognition criteria for properties -Pr ...

File Type: pdf | Size: 89 KB

FrdBC

12 April 2024 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 27 May 2024 IASB EXPOSURE DRAFT Business Combinations—Disclosures, Goodwill and Impair ...

File Type: pdf | Size: 267 KB

ED06-bc

January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...

发布日期: 2003-12-19

File Type: pdf | Size: 284 KB

hk(ifric)-int 10

Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...

发布日期: 2019-03-25

File Type: pdf | Size: 251 KB

cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

File Type: pdf | Size: 4 MB

Rundown_Science Park

Programme: ITIG visit to Science Park (Friday, 4 May 2018 at 3:00 – 5:00 pm) Time Programme* 14:45 Assembly: Idea Lab, 1/F Enterprise Place (Building 5W 企業廣場), Hong Kong Science Park, Phase 1, Shatin, ...

发布日期: 2018-04-27

File Type: pdf | Size: 133 KB

wkforum05

Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...

发布日期: 2013-03-19

File Type: pdf | Size: 363 KB

South China Industries Limited_flyer 2021

South China South China Industries Industries IndustriesMedical Medical FaceFace Mask MaskHKICPA HKICPAWho we are?Who we are? Who we are? Who we are? Who we are? “We are South China Industries, the ma ...

File Type: pdf | Size: 415 KB

WSHP19112201_36_190905155028

Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...

File Type: pdf

WSHP20021301r

File Type: pdf

WSHP19112201_36_190905155028_191014120052

File Type: pdf

13feb

File Type: pdf

Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

File Type: pdf | Size: 2 MB

CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

File Type: pdf | Size: 257 KB

wac160730

Workshop on HKAS 36 Impairment of Assets As one of the key elements of the financial reporting process, impairment assessment plays an important role, particularly during economic turbulence or uncert ...

发布日期: 2016-07-08

File Type: pdf | Size: 375 KB

wac1213f

1 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, particularly in times of economic turbulence or un ...

发布日期: 2014-09-25

File Type: pdf | Size: 261 KB

wac141213

发布日期: 2014-09-25

File Type: pdf | Size: 261 KB

ED03-i2c

-1 -16 December 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 3: “BUSINESS COMBINATIONS” AND RELA ...

发布日期: 2002-12-16

File Type: pdf | Size: 175 KB

Peninsula 2023 Christmas Offer

2023 Peninsula Boutique -Christmas CollectionItemProduct CodeProduct ImageBest Before DateGift Box DimensionCase PackRetail PriceCorporate DiscountDiscountedUnit PriceOrder QuantitySuggested Paper Bag ...

File Type: pdf | Size: 255 KB

ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

发布日期: 2014-09-16

File Type: pdf | Size: 174 KB

ed_ifrss

发布日期: 2014-09-16

File Type: pdf | Size: 174 KB

hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

发布日期: 2019-03-25

File Type: pdf | Size: 391 KB

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CL4_bcd

lec160630

Peninsula 2024 Mooncake Flyer

Vienna_Enrolmentform

HKICPA_member_flyer_2_190904093033

HKICPA_member_flyer_2_190912122454

HKICPA_member_flyer_2_190918164606

HKICPA_member_flyer_2_190920095044

ED06

HKBN Handbill 20240731 CHN

update149

featuredbooks-aug

david-wong

071101

071101

071101

071023

comparision-table-july

update130

HKICPA "Rich Kid, Poor Kid" programme awarded "2019 Financial Education Champion"

D-16-1145C_1191C_Alfred Tam_press release_Chi_ET_TCL_ET_TCL 180223

newbooks-aug

gilman1202

PR_20181126_TC

PR_20181210_TC

OA_FO_052020

OAT FO 022021

20150528_ETSII_D

20150528_ETSII_D

Workshop Topics Module A Workshop 1 (June 2015)

FrdBC

ED06-bc

hk(ifric)-int 10

cl7_ra

Rundown_Science Park

wkforum05

South China Industries Limited_flyer 2021

WSHP19112201_36_190905155028

WSHP20021301r

WSHP19112201_36_190905155028_191014120052

13feb

Shangri-La 2023 Sep KHHK

CL3_bcd

wac160730

wac1213f

wac141213

ED03-i2c

Peninsula 2023 Christmas Offer

ed_fair_value

ed_ifrss

hkfrs6