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aasc-30-13

1 Minutes of the 313th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 November 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

发布日期: 2010-12-21

File Type: pdf | Size: 97 KB

HKICPAStaffSummary-Amend_IFRIC_Int9

Amendments to HK(IFRIC) – Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Measurement – Embedded Derivatives HKICPA Standard Setting Department Staff Summ ...

发布日期: 2009-05-04

File Type: pdf | Size: 51 KB

ies8assform_cl

IES 8 (Revised) Assessment Form: For use as a record Name of individual member: Date of assessment: You are encouraged to carry out this assessment at the start of your CPD reporting period. This asse ...

File Type: pdf | Size: 140 KB

Revised Practical Experience Framework

The Institute’s Practical Experience Framework (“PE Framework”) became mandatory for all Qualification Programme (“QP”) students on 1 January 2005 and for prospective members from recognized overseas ...

发布日期: 2023-04-12

HKICPA Staff Summary of HKFRS 10

HKFRS 10 Consolidated Financial Statements HKFRS 12 Disclosure of Interests in Other Entities HKAS 27 (2011) Separate Financial Statements HKICPA Standard Setting Department Staff Summary (June 2011) ...

发布日期: 2011-06-21

File Type: pdf | Size: 132 KB

order-reason-0625_1

Proceedings No.: D-11-0645C 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: 2014-06-24

File Type: pdf | Size: 66 KB

order-reason-0625

发布日期: 2014-06-24

File Type: pdf | Size: 66 KB

100304

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...

发布日期: 2010-02-23

File Type: pdf | Size: 257 KB

100304

发布日期: 2010-02-23

File Type: pdf | Size: 257 KB

PCCW Corporate Staff Offer_Oct2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請；購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)；有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢；圖片只供參考，產品以實物為準；請向 ...

发布日期: 2016-10-05

File Type: pdf | Size: 2 MB

pr-0209-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師及一執業法團作出紀律處分（香港，二零一五年二月九日）香港會計師公會轄下一紀律委員會於二零一五年一月六日就葉汝澤先生(會員編號：A05441)及信永中和(香港)會計師事務所有限公司(執業法團編號: M203) (「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則，對他們作出譴責，並命令他們須繳付罰款三萬五千港元予公會 ...

发布日期: 2015-02-09

File Type: pdf | Size: 263 KB

pr20131213-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會選出新一屆會長及理事會(香港，二零一三年十二月十三日) — 香港會計師公會於今天舉行的第四十一屆周年大會上，選出陳錦榮為二零一四年度會長，而龔耀輝及何超平獲選為副會長。陳錦榮加入公會理事會七年，並於二零一二年及二零一三年獲選為副會長。龔耀輝及何超平分別於二零零五年十二月及二零一零年十二月加入公會理事會。陳錦榮為香港立信德豪會計師事務所有限公司董事總經 ...

发布日期: 2013-12-13

File Type: pdf | Size: 189 KB

pr1002-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律懲處（香港，二零一三年十一月一日）香港會計師公會轄下一紀律委員會於二零一三年十月二日命令將葉子維先生(會員編號：F02689)的名字由二零一三年十一月十三日起從專業會計師註冊紀錄冊中除名，為期四年。此外，葉先生須支付紀律程序的費用三萬五千三百五十一港元。葉先生為公會的執業會員。葉先生在處理一筆合共二十三萬九千零三十三點七五 ...

发布日期: 2013-10-30

File Type: pdf | Size: 185 KB

pr-20121214-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會選出新一屆會長及理事會(香港，二零一二年十二月十四日) — 香港會計師公會於今天舉行的第四十屆周年大會上，選出趙麗娟為二零一三年度會長，而陳錦榮及陳美寶獲選為副會長。趙麗娟加入公會理事會九年，並於二零零九年、二零一一年及二零一二年獲選為副會長。陳錦榮及陳美寶分別於二零零六年十二月及二零零七年十二月加入公會理事會。趙麗娟為利豐發展(中國)有限公司董事， ...

发布日期: 2012-12-14

File Type: pdf | Size: 191 KB

pr-20120905-tc

1 致：編採主任及記者：城市電訊為打入電視市場作好準備A Plus 九月號的焦點內容：城市電訊的業務轉型、年輕會計師盡展才華、中國與印度加強貿易連繫，以及個人事務與家族企業（香港，二零一二年九月五日）— 城市電訊除了忙於羅致創意專才，創作大量精彩的電視節目外，還致力調整公司的會計及財務策略，以配合新的電視台業務。城市電訊財務總裁黃雅麗是香港會計師公會會員，在接受公會官方刊物A Plus 的訪問時 ...

发布日期: 2012-09-05

File Type: pdf | Size: 249 KB

1892_BCC2022_PRC_booklet_Final

Table of contents Programme rundown 1 Adjudication panel 2-6 Executive summaries of written reports 7-14 from the eight finalist teams Acknowledgement 19 * Remarks: all executive summaries of written ...

File Type: pdf | Size: 8 MB

aasc_331

1 Minutes of the 331st meeting of the Auditing and Assurance Standards Committee held on Monday, 25 February 2013 at 8:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Acc ...

发布日期: 2013-03-26

File Type: pdf | Size: 129 KB

aasc-314

1 Minutes of the 314th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...

发布日期: 2011-03-22

File Type: pdf | Size: 115 KB

2022 Level 1 Case Questionsfinal

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

File Type: pdf | Size: 531 KB

2022 Level 1 Case Questionsfinal_R

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 1)Case BackgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 144 KB

18x24

24小時攝影活動日及攝影日加油站作品分享會攝影工作坊只需一部簡單的數碼相機便可成為社區攝影師「民間圖片資料庫」上載照片，資源共享計劃簡介[ 18 X 24 全城起動齊齊拍]是首個覆蓋全港18區的大型社區攝影活動。透過社區攝影讓參加者可從多角度觀察自已身處的社區，以相片紀錄香港各區面貌及演變，共創社區藝術。計劃對象本區計劃主要為對社區攝影有興趣的人士參與，歡迎學校及團體報名。費用全免報名網址： ...

发布日期: 2013-03-18

File Type: pdf | Size: 344 KB

q3.pdf

Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHAT should a member do to renew his/her membership and PC? Two things must be done on or before 15 December 2016: (1) ...

File Type: pdf | Size: 290 KB

q3.pdf

File Type: pdf | Size: 79 KB

2023_Pre Exam Tech Seminar_Paper 2A_Printing

PRE -EXAMXAM . TECHNIQUE SESSION PAPER 2APAPER 2A PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 19 MB

techwatch92

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. Financial Repor ...

发布日期: 2010-06-09

File Type: pdf | Size: 745 KB

techwatch92

发布日期: 2010-06-09

File Type: pdf | Size: 745 KB

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved (Submission deadline: 9 October 2018, before 12:00 noon) Each team should submit a written report in English (with financial analysis) with a m ...

发布日期: 2018-08-21

File Type: pdf | Size: 159 KB

i2cifrs2

2 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CLASSIFICATION AND MEASUREMENT OF SHARE-BASED PAYMENT TRANSA ...

发布日期: 2014-12-02

File Type: pdf | Size: 45 KB

i2c_ias12

27 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOGNITION OF DEFERRED TAX ASSETS FOR UNREALISED LOSSES (PRO ...

发布日期: 2014-08-27

File Type: pdf | Size: 55 KB

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

发布日期: 2020-11-09

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved Submission guidelines for written report (Submission deadline: 9 October 2019, before 12:00 noon) Each team should submit a written report in En ...

File Type: pdf | Size: 160 KB

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

发布日期: 2019-04-25

staffsummary2010

1 Improvements to Hong Kong Financial Reporting Standards (2010) HKICPA Standard Setting Department Staff Summary (June 2010) This HKICPA Standard Setting Department Staff Summary is intended for gene ...

发布日期: 2010-06-03

File Type: pdf | Size: 124 KB

hkas24

HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

发布日期: 2010-03-18

File Type: pdf | Size: 86 KB

ifric-int-19

HK(IFRIC) – Int 19 Extinguishing Financial Liabilities with Equity Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is in ...

发布日期: 2010-03-18

File Type: pdf | Size: 97 KB

0712

-1 -Auditing and Assurance Standards Committee Meeting Summary – December 2007 The Auditing and Assurance Standards Committee (Committee) met on 18 December 2007. Members present at the meeting were: ...

发布日期: 2008-02-26

File Type: pdf | Size: 51 KB

PR_20180418_TC

1 香港會計師公會對一名執業會計師及一間執業法團作出紀律處分（香港，二零一八年四月十八日）香港會計師公會轄下一紀律委員會，於二零一八年三月一日對執業會計師林群先生（會員編號：A15850）及張慶植會計師行有限公司（執業法團編號：M0095）作出譴責，並命令答辯人繳付罰款35,000港元及費用10,000港元。張慶植會計師行有限公司對一座住宅大廈的修復工程由二零零五年九月至二零零九年十二月期間的財務 ...

发布日期: 2018-04-18

File Type: PDF | Size: 204 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

050131c

致：編採主任／財經版編輯（請即日賜刊）香港會計師公會發表有關地產發展商收益確認方法的詮釋草稿（香港，二零零五年一月三十一日） — 香港會計師公會（公會）今天就影響地產發展商對發展物業預售合約的銷售收益確認之兩項財務報告準則發表詮釋草稿。現時，不少香港發展商均採用「完工進度」會計法，按物業發展進度確認預售合約之收益，而另一常用做法是當物業竣工後才確認收益。是次發表的詮釋草稿一旦落實，發展商只可於物 ...

发布日期: 2005-01-31

File Type: pdf | Size: 202 KB

021129c

-1 -致：新聞／財經版編輯零零年十月十九日（請即日賜刊）嚴重通脹經濟的財務報告香港會計師公會（公會）的會計準則委員會（公會委員會）發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿，邀請各界發表意見，諮詢期至零零年月十日止。根據公會新的準則制訂程序，公會委員會獲委任負責與國際會計準則委員會（國際委員會）所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則，在落實後將與國際委員會關於嚴重 ...

发布日期: 2002-12-03

File Type: pdf | Size: 364 KB

hkfrs15clarifications

Clarifications to HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (June 2016) Introduction 1. Clarifications to HKFRS 15 is the equivalent of Clarificat ...

发布日期: 2016-06-21

File Type: pdf | Size: 132 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

2022 Level 2 Case Questionsfinal

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 2)Case backgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 205 KB

Written_Report_Submission_Guidelines_HK

Hong Kong Institute of CPAs – All Copyright Reserved 1 Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2017 (HK) Submission Guidelines for Written Report (Submission d ...

发布日期: 2017-03-17

File Type: pdf | Size: 92 KB

i2c_ias7

23 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 7) Commen ...

发布日期: 2014-12-19

File Type: pdf | Size: 95 KB

i2c_ifrs10ias28

19 June 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INVESTMENT ENTITIES: APPLYING THE CONSOLIDATION EXCEPTION (PROP ...

发布日期: 2014-06-18

File Type: pdf | Size: 56 KB

i2c_ias1

31 March 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DISCLOSURE INITIATIVE (PROPOSED AMENDMENTS TO IAS 1) Comments ...

发布日期: 2014-04-01

File Type: pdf | Size: 81 KB

i2c_sme14

8 October 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF IFRS FOR SMEs Comments to be received by 20 January 2014 The ...

发布日期: 2013-10-08

File Type: pdf | Size: 71 KB

i2c_bplan1

28 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF AGRICULTURE: BEARER PLANTS (PROPOSED AMENDMENTS TO IAS 16 AND I ...

发布日期: 2013-06-28

File Type: pdf | Size: 69 KB

040423

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) 房地產、基建及建築業關注小組廣州、東莞訪問團P ...

发布日期: 2009-04-24

File Type: pdf | Size: 60 KB

iX500_no_security

2013 PFU LIMITED Printed in some country 2013.06 U-109 AMN 50K2 General Specifications ScanSnap iX500 System Requirements Rack2-Filer Smart V1.0 /Magic Desktop V1.0 System Requirements Included items ...

发布日期: 2013-07-26

File Type: pdf | Size: 879 KB

091208

1 By email (yhcheung@legco.gov.hk) and by fax (2121 0420) 8 December 2009 Our Ref.: C/TXP(4), M67123 Hon. Chan Kam-lam, SBS, JP Chairman, Panel of Financial Affairs Legislative Council Building 8 Jack ...

发布日期: 2009-12-09

File Type: pdf | Size: 160 KB

User Guide New QP New Application old2

User Guide New QP New Application old2 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

File Type: pdf | Size: 2 MB

User Guide New QP New Applicationold1

P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedures to submit the appl ...

File Type: pdf | Size: 2 MB

User Guide New QP New Application

User Guide New QP New Application P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the deta ...

File Type: pdf | Size: 2 MB

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...

File Type: pdf | Size: 2 MB

User Guide of QP Application Special Arrangement

File Type: pdf | Size: 2 MB

User Guide New QP New Applicationold1

User Guide New QP New Applicationold1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

File Type: pdf | Size: 2 MB

User Guide New QP New Application old01

User Guide New QP New Application old01 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows th ...

File Type: pdf | Size: 2 MB

User Guide New QP New Application old1

User Guide New QP New Application old1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

File Type: pdf | Size: 3 MB

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion/postgraduate diploma programme) User Guide P. 2 Application for the Qualif ...

File Type: pdf | Size: 2 MB

Others

本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...

发布日期: 2009-05-14

359

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...

发布日期: 2016-10-04

File Type: pdf | Size: 94 KB

fi2014

HKFRS 9 (2014) Financial Instruments HKICPA Standard Setting Department Staff Summary (September 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

发布日期: 2014-09-17

File Type: pdf | Size: 105 KB

HKICPA Staff Summary of HKFRS 11

HKFRS 11 Joint Arrangements HKAS 28 (2011) Investments in Associates and Joint Ventures HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summa ...

发布日期: 2011-06-22

File Type: pdf | Size: 121 KB

december

1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2011-01-12

File Type: pdf | Size: 110 KB

november

1 Minutes of the 187th meeting of the Financial Reporting Standards Committee held on Tuesday, 2 November 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2010-12-07

File Type: pdf | Size: 188 KB

hkfrs-9

HKFRS 9 Financial Instruments HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summ ...

发布日期: 2010-11-22

File Type: pdf | Size: 100 KB

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

发布日期: 2009-05-04

File Type: pdf | Size: 73 KB

0710

-1 -Auditing and Assurance Standards Committee Meeting Summary – October 2007 The Auditing and Assurance Standards Committee (Committee) met on 30 October 2007. Members present at the meeting were: Ke ...

发布日期: 2007-12-05

File Type: pdf | Size: 43 KB

2021 Level 1 Case QuestionsEngFinal20211103

The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 1)Bonjour Holdings Limited (Bonjour), together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mo ...

File Type: docx | Size: 120 KB

Important notice for candidates for Council election

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newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

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update143

Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...

发布日期: 2019-03-25

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364

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...

发布日期: 2017-10-03

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362

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...

发布日期: 2017-02-28

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QPGraudate201606

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 16.doc 17 August 2016 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn t ...

发布日期: 2016-08-12

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QPGraudate201506

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 15.doc 19 August 2015 Our Ref.: C/RPG, M/NC Dear Graduate, Application for Registration as a Certified Public Accountant ("CPA") We are pleased to learn t ...

发布日期: 2015-08-13

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hkfrs_update2014

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...

发布日期: 2015-04-15

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hkfrs_update20141

发布日期: 2014-10-20

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hkfrs_update2013

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2013 year-end Effective date HKAS 1 Amendment Presentatio ...

发布日期: 2014-08-13

File Type: pdf | Size: 439 KB

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发布日期: 2014-04-14

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i2c_ab5

21 February 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 5 GUIDANCE FOR THE PREPARATION OF A BUSINESS ...

发布日期: 2014-02-21

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332

1 Minutes of the nd meeting of the Auditing and Assurance Standards Committee held on Tuesday, 26 March 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2013-04-16

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hkfrs_update 12

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...

发布日期: 2012-12-19

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comparison_dec12

发布日期: 2012-10-10

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2011 Update to JD_e

1 2011 Update to Joint Declaration (10 April 2012) As reported in the last update dated 7 December 2010 http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/mainland-sta ...

发布日期: 2012-04-11

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jul-220th

1 Minutes of the 220th meeting of the Ethics Committee held on Wednesday, 27 July 2011 at 9:30 a.m. in the Conference Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung H ...

发布日期: 2011-09-26

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shareholder-101112

12 November 2010 By email and by post Our Ref.: C/CFC, M73758 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...

发布日期: 2010-11-15

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hkfrs-su-nov

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...

发布日期: 2009-11-04

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proquest-db-guideline-v1

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\5715 Annie Lee Library Electronic Resources\Proquest User Guide -1.doc 1 Hong Kong Institute of CPAs Library Proquest Database User ...

发布日期: 2009-08-31

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HKFRS_Standard_Updates

发布日期: 2009-08-24

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HKFRS_Standard_Updates

发布日期: 2009-05-20

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Improve-HKFRS_May

Improvements to Hong Kong Financial Reporting Standards (2009) HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general ...

发布日期: 2009-05-14

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PIG080715

Professional Interest Groups The HKICPA currently has five professional interest groups. The objectives of the interest groups are: 1. To provide an informal forum for members working in the same sect ...

发布日期: 2009-04-28

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HKAS39-EligibleHedgedItems

Amendment to HKAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department ...

发布日期: 2008-11-28

File Type: pdf | Size: 98 KB

PIG080715

Professional Interest Groups The HKICPA currently has six professional interest groups, each of which operates under the auspices of a Standing Committee as detailed in the table below. The objectives ...

发布日期: 2008-07-17

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060330e

To: Assignment/Business Section Editor (For Immediate Release) Hong Kong Institute of CPAs Issues Guidance for Investment Circulars New Rules Help Accountants Working on IPOs (HONG KONG, 30 March 2006 ...

发布日期: 2006-03-31

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sub_TAD

1 Our Ref.: C/FRSC 30 May 2019 Sue Lloyd IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD United Kingdom Dear Sue, Tentative agenda decision – Holdings o ...

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