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15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

发布日期: 2015-11-04

File Type: pdf | Size: 905 KB

20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

发布日期: 2014-10-17

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

发布日期: 2014-10-06

File Type: pdf | Size: 3 MB

Module A 20140430 upload

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发布日期: 2014-05-15

File Type: pdf | Size: 222 KB

itc-improving-auditors-report

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

发布日期: 2012-10-12

sub_aud

发布日期: 2012-10-12

File Type: pdf | Size: 222 KB

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

发布日期: 2009-09-30

File Type: pdf | Size: 187 KB

techwatch78

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 ...

发布日期: 2009-04-15

File Type: pdf | Size: 371 KB

techwatch70

发布日期: 2008-08-05

File Type: pdf | Size: 339 KB

300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

发布日期: 2004-06-10

File Type: pdf | Size: 204 KB

interpretation14

Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...

发布日期: 2004-05-28

File Type: pdf | Size: 105 KB

submission_300603

发布日期: 2004-05-10

File Type: pdf | Size: 171 KB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

发布日期: 2003-11-13

File Type: pdf | Size: 2 MB

taxation_bills

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, Mr. Christopher C. Chan Registrar, Registrar's Chambers, High Court, 38 Queensway, Hong K ...

发布日期: 2003-07-11

File Type: pdf | Size: 270 KB

iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

发布日期: 2003-04-11

File Type: pdf | Size: 51 KB

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

发布日期: 2002-11-15

File Type: pdf | Size: 27 KB

Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

发布日期: 2000-07-12

Ipsas1-5

发布日期: 2000-07-12

File Type: pdf | Size: 27 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

File Type: pdf | Size: 185 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

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

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 1022 KB

FE (Jun 18) Paper II_Answer

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File Type: pdf | Size: 383 KB

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

File Type: pdf | Size: 416 KB

ETS_Module C

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File Type: pdf | Size: 895 KB

ETS_Module C

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File Type: pdf | Size: 942 KB

1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

File Type: pdf | Size: 626 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 3

Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

File Type: pdf | Size: 6 MB

Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

File Type: pdf | Size: 543 KB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

发布日期: 2004-05-28

File Type: pdf | Size: 334 KB

Financial statements

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File Type: pdf | Size: 723 KB

hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

framework

Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...

File Type: pdf | Size: 210 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

File Type: pdf | Size: 245 KB

1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

File Type: pdf | Size: 87 KB

CIMA

Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...

发布日期: 2009-03-31

File Type: pdf | Size: 53 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

发布日期: 2008-09-29

File Type: pdf | Size: 116 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

发布日期: 2007-06-12

File Type: pdf | Size: 86 KB

sas421

SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...

发布日期: 2005-06-30

File Type: pdf | Size: 93 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

发布日期: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

发布日期: 2004-11-16

File Type: pdf | Size: 159 KB

sub_17amd

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 September 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary ...

File Type: pdf | Size: 261 KB

Update 278

Update No. 278 (Issued 26 September 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. ...

File Type: pdf | Size: 575 KB

1102schOct22

1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...

File Type: pdf | Size: 231 KB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

File Type: pdf | Size: 389 KB

ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

File Type: pdf | Size: 286 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

File Type: pdf | Size: 661 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

File Type: pdf | Size: 623 KB

MPS_A_PartII

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 purposes and s ...

发布日期: 2018-04-19

File Type: pdf | Size: 4 MB

MPS_A_PartII

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发布日期: 2018-04-19

File Type: pdf | Size: 4 MB

Module_Bfinalized_18_Oct_2013

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发布日期: 2013-11-12

File Type: pdf | Size: 2 MB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

发布日期: 2011-11-14

File Type: pdf | Size: 277 KB

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

发布日期: 2002-10-30

File Type: pdf | Size: 760 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

File Type: pdf | Size: 297 KB

MPS_C_PartI

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MPS_C_PartI

ETS_Module A_final

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 pur ...

ETS_Module A_final

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MPS_C_PartI

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发布日期: 2018-10-23