搜寻结果

presentation

发布日期: 2008-06-16

File Type: pdf | Size: 707 KB

qp_reg_form

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

发布日期: 2007-11-27

temp-qp_reg_form

The Chief Executive Hong Kong Institute of Certified Public Accountants 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Re: SR-QP Section 1 Personal Particular For Office Use On ...

发布日期: 2006-07-04

File Type: pdf | Size: 469 KB

sas210

SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...

发布日期: 2004-09-03

File Type: pdf | Size: 133 KB

Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 148 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 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 arg ...

File Type: pdf | Size: 127 KB

Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (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: 182 KB

Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 148 KB

Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (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 argument ...

File Type: pdf | Size: 182 KB

Merged Certificate of Merit

HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School name Team Leader Team Member 1 Team Member 2 Team Member 3 Team member ...

File Type: pdf | Size: 460 KB

AML Monitoring Questionnaire

AML Monitoring Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and submitted on-line on ...

File Type: pdf | Size: 55 KB

p2_2711

1 Should the change in credit risk on collectability of premiums be presented in insurance revenue or insurance finance income and expense? (Deloitte) Background: The purpose of this paper is to explo ...

File Type: pdf | Size: 71 KB

p3_2711

1 Accounting for premiums due after the end of the coverage period Background The amendments to IFRS 17 changed the definitions of the liability for remaining coverage (LfRC) and the liability for inc ...

File Type: pdf | Size: 403 KB

Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists Report_Module B (Dec 15)_Final

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File Type: pdf | Size: 273 KB

1526C_DC Order_edited_Redacted

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 Proceedings N ...

File Type: pdf | Size: 347 KB

Circular_GIG111126

Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...

发布日期: 2011-10-28

File Type: pdf | Size: 228 KB

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

File Type: pdf | Size: 250 KB

ed-ias39mh

Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...

发布日期: 2003-08-20

File Type: pdf | Size: 251 KB

IASB-ED05-ig

Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...

发布日期: 2003-07-04

File Type: pdf | Size: 231 KB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

发布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

发布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed_fct

Draft IFRIC Interpretation DI/2015/2 October 2015 Comments to be received by 19 January 2016 Foreign Currency Transactions and Advance Consideration[Draft] IFRIC INTERPRETATION Foreign Currency Transa ...

发布日期: 2015-10-21

File Type: pdf | Size: 176 KB

iesba_workplan

19 December 2013 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) CONSULTATI ...

发布日期: 2013-12-19

File Type: pdf | Size: 664 KB

20121108_ModuleC_PartII

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发布日期: 2012-11-07

File Type: pdf | Size: 899 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

发布日期: 2009-07-14

File Type: pdf | Size: 391 KB

HKICPA PEF Booklet(singlepages)_30_01_byVendor

HKICPA PEF Booklet(singlepages)_30_01_byVendor Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Expe ...

File Type: pdf | Size: 5 MB

PEF Consultation Paper (Final) v 30-1-18

PEF Consultation Paper (Final) v 30-1-18 Consultation Paper on January 2018 Proposed Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Practical Experience ...

File Type: pdf | Size: 643 KB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

hkfrs15

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 12 MB

Module A 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

Module A 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 7 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 924 KB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

pn820_20

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 415 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

发布日期: 2010-07-30

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

hkas36

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 140 KB

pr-20161107-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

发布日期: 2016-11-07

rfi_issbr

Consultation on Agenda Priorities Comments to be received by 1 September 2023 May 2023 Request for Information IFRS Sustainability Disclosure Standards International Sustainability Standards Board ISS ...

File Type: pdf | Size: 288 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

File Type: pdf | Size: 916 KB

dp_cf

Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...

发布日期: 2013-07-18

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

File Type: pdf | Size: 3 MB

Paper 04

Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...

发布日期: 2018-05-08

File Type: pdf | Size: 230 KB

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

发布日期: 2017-05-19

File Type: pdf | Size: 549 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

发布日期: 2009-04-27

File Type: pdf | Size: 88 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER 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: 675 KB

313pie7

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code The paragraph numbers in this ...

File Type: pdf | Size: 312 KB

1_102_Mar14

1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...

File Type: pdf | Size: 54 KB

1_102_Jan14

1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

File Type: pdf | Size: 43 KB

1_102

1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...

File Type: pdf | Size: 44 KB

Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

发布日期: 2015-06-19

File Type: pdf | Size: 302 KB

cp-registration-rule-24-jan-2014

发布日期: 2013-12-12

File Type: pdf | Size: 52 KB

order-leung-chi-keung-luk-ka-cheung

1 Proceedings No: D-09-0410O IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

发布日期: 2012-10-03

File Type: pdf | Size: 37 KB

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

发布日期: 2009-06-25

File Type: pdf | Size: 87 KB

Rewrite_110708

Appendix Comments from Hong Kong Institute of CPAs in response to the Consultation Paper on Rewrite of the Companies Ordinance Company Names Question 1: (a) Do you agree that we need to amend the law ...

发布日期: 2008-07-14

File Type: pdf | Size: 48 KB

IR_CIMA_faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...

发布日期: 2007-08-31

File Type: pdf | Size: 55 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

发布日期: 2007-02-23

File Type: pdf | Size: 210 KB

sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

发布日期: 2005-06-30

File Type: pdf | Size: 36 KB

ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

ed-sas730

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

TFEC_IR(A)_No6_Bill_2017_BEPS_180213

TFEC_IR(A)_No6_Bill_2017_BEPS_180213 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) ...

File Type: pdf | Size: 201 KB

TFEC_IR(A)_No

TFEC_IR(A)_No 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) (No.6) Bill 2017, Legi ...

File Type: pdf | Size: 201 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 252 KB

Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

File Type: pdf | Size: 202 KB

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

CL8

1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...

File Type: pdf | Size: 180 KB

ed_16rent

IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...

0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

File Type: pdf | Size: 221 KB

ETS_Module C

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 ...

File Type: pdf | Size: 586 KB

FE (Dec 14) Paper I_Answer

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Module B (Dec 2016)_Answer

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ETS_Module C

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ETS_Module C

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File Type: pdf | Size: 942 KB

1357F_DC order_24 Jun 2019_Redacted

Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...

File Type: pdf | Size: 398 KB

1278F_DC Order_Redacted

, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...

File Type: pdf | Size: 472 KB

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

File Type: pdf | Size: 365 KB

3fice

1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...

File Type: pdf | Size: 166 KB

Past presidents

Council year Name 2024 LEUNG Sze Kit, Roy 2023 FONG Wan Huen, Loretta 2022 FONG Wan Huen, Loretta 2021 Raymond Cheng 2020 Johnson Kong 2019 Law Fu Yuen, Patrick 2018 Eric Tong 2017 Mabel M.B. Chan, JP ...

发布日期: 2020-10-15

M-Comp

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

发布日期: 2017-02-10

File Type: pdf | Size: 141 KB

AM-FO

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

发布日期: 2016-12-30

AM-FO

发布日期: 2016-11-18

File Type: pdf | Size: 90 KB

AA-2-year contract-2016-Sep-2016

Hong Kong Institute of Accredited Accounting Technicians Ltd. (HKIAAT) is a wholly owned subsidiary of the Hong Kong Institute of Certified Public Accountants (HKICPA) (the only statutory licensing bo ...

发布日期: 2016-09-01

aa-fo-0930

发布日期: 2015-09-29

File Type: pdf | Size: 142 KB

to-fo-9month

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

发布日期: 2014-11-21

File Type: pdf | Size: 139 KB

pubforsale_QP_1

Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...

发布日期: 2013-11-01

File Type: pdf | Size: 100 KB

pubforsale_QP

发布日期: 2013-11-01

File Type: pdf | Size: 100 KB

a-aa-counter-0906

发布日期: 2013-09-06

File Type: pdf | Size: 93 KB

aa-counter-fo-130620

发布日期: 2013-06-20

File Type: pdf | Size: 91 KB

cityu-bba-acct

Name of Accredited Programme: BBA (Hons) in Accountancy Mode of Study: Full-time Offering Institution /Course Provider: City University of Hong Kong Curriculum: QP Core Modules Relevant Subject Areas ...

发布日期: 2012-09-07

File Type: pdf | Size: 129 KB

091121

IT Conference 2009 Economic recovery – IT adaptation in the changing business environment Date: Saturday, 21 November 2009 Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri-La Hotel Programme* Tim ...

发布日期: 2009-11-18

File Type: pdf | Size: 32 KB

studMatter

Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...

发布日期: 2009-04-28

File Type: pdf | Size: 266 KB

ED100703b

By fax (0062 1 212 286 9570) and e-mail Our. Ref.: C/AASC 10 July 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 535 Fifth Aven ...

发布日期: 2003-07-12

File Type: pdf | Size: 463 KB

HKSASubmission- ED of IAPS 1005

发布日期: 2003-07-11

File Type: pdf | Size: 96 KB

03Council and Secretariat

Hong Kong Society of Accountants • The Council and Secretariat 2 From left to right: 1st row : Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Andy S.C. Lee; Wong Tak Wai, Alv ...

发布日期: 2002-11-15

File Type: pdf | Size: 6 KB

MPF

-1 -URGENT BY FAX AND BY HAND (2259 8808) Your Ref.: A/OS/3/2 (C) 26 July 2000 Our Ref.: C/ The Mandatory Provident Fund Schemes Authority, 21/F., One International Finance Centre, 1 Harbour View Stre ...

发布日期: 2000-07-28

MPF

发布日期: 2000-07-28

File Type: pdf | Size: 6 KB

Workshop Topics Module C Workshop 1 (Jun 2015)

Workshop Topics Module C Workshop 1 (Jun 2015) Workshop Topics Module C (June 2015) Workshop 1 1 The case study is about an exhibition, convention, concert and entertainment venue operator in Hong Kon ...

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AM-F&O

AM-F&O The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that le ...

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AM-F&O

AM-F&O

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Workshop Topics Module C Workshop 1 (June 2014)

Workshop Topics Module C Workshop 1 (June 2014) Workshop Topics Module C (June 2014) Workshop 1 1 The case study presented is a large retail company selling gold ornaments and jewellery in Hong Kong. ...

AM-F&O

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CO-rewrite - non transitional QA

Question A1f Can a company claim exemption from preparing a business review for the directors report Answer Under section 388(3)(c) a private company that does not fall within the reporting exemption ...

发布日期: 2019-04-18

AA Counter FO July2021

AA Counter FO July2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier account ...

AA Counter FA Oct2021

AA Counter FA Oct2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accounta ...

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AA - MC

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AACMS MC

AACMS MC The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that lead ...

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TAMFO

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AA Counter Service FA

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Job Ad AP-IT 22092023

1 The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. ...

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CORES til 31 Dec 2025

Corporate S p e c i a l O f f e r CORES’s growth is faster than ever. We developed into three branches with over 10,000 square feet in total, accommodating over 40 treatment rooms. We have been digita ...

update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

20150513_ETSI_B

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发布日期: 2015-05-14

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ED-staff-CreditRisk

Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...

发布日期: 2009-06-17

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

发布日期: 2002-08-23

File Type: pdf | Size: 263 KB

consultation_paper

发布日期: 2002-08-16

File Type: pdf | Size: 656 KB

Update 256 with link

Update No. 256 (Issued 5 March 2021) 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. Revis ...

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ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

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ed_2704pie

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code REVISIONS TO THE DEFINITIO ...

File Type: pdf | Size: 727 KB

20121016_ModuleD_PartI

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发布日期: 2012-10-15

File Type: pdf | Size: 741 KB

Fifth_Long_Range_Plan

The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...

发布日期: 2007-03-20

File Type: pdf | Size: 530 KB

Fifth_Long_Range_Plan

发布日期: 2007-03-20

File Type: pdf | Size: 530 KB

logmar20

Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 716 KB

IAP_SL_20220622

Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...

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IAP_TT_13Oct2022

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...

File Type: pdf | Size: 631 KB

IAP_topictracker_20230427

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 27 April 2023) # Meeting Topic Extract of the Question Outcome Action (27 April ...

File Type: pdf | Size: 632 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

发布日期: 2015-12-09

File Type: pdf | Size: 380 KB

ed_rra

IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...

File Type: pdf | Size: 299 KB

ed2021-rra

File Type: pdf | Size: 299 KB

ISAB_DP_0919

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ED-ISAB-RCIRFI

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ed-reduce-complex

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

发布日期: 2007-02-05

File Type: pdf | Size: 794 KB

LPMC_6thEdition

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File Type: pdf | Size: 11 MB

02-imp-ed

Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...

发布日期: 2002-05-10

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 753 KB

lpa

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 J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

发布日期: 2012-04-12

lpa

发布日期: 2012-04-12

hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

hkas19_2011

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 103 KB

Paper05

Page 1 of 2 PAPER: 05 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Kong market, on the circumstan ...

发布日期: 2018-08-30

AppForm_MPS_Jun18

Application Form Module Preparation Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which sem ...

发布日期: 2018-03-05

File Type: pdf | Size: 137 KB

pc-business-assurance

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

发布日期: 2017-10-27

File Type: pdf | Size: 119 KB

SAT_2013_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2017-03-24

File Type: pdf | Size: 303 KB

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

发布日期: 2016-02-05

File Type: pdf | Size: 133 KB

mar

1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...

发布日期: 2015-05-21

File Type: pdf | Size: 161 KB

Dec 2014

1 Minutes of the 230th meeting of the Ethics Committee held on Friday, 5 December 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

发布日期: 2015-04-16

File Type: pdf | Size: 57 KB

minutes206

1 Minutes of the 206th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 May 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

发布日期: 2013-08-01

File Type: pdf | Size: 143 KB

D-11-IC14QMY-H

Proceedings No.: IN THE MATTER OF Complaints 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: 2013-02-08

File Type: pdf | Size: 109 KB

order-reasons-0426

Proceedings No.: D-11-IC14QMY-H IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Commi ...

发布日期: 2013-02-08

File Type: pdf | Size: 109 KB

D-09-0379C_decision_order

Proceedings No.: D-09-0379-C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the ...

发布日期: 2012-03-29

File Type: pdf | Size: 108 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