搜寻结果

File Type: pdf | Size: 410 KB

160809I-1

发布日期: 2016-06-27

160809e

发布日期: 2016-06-27

File Type: pdf | Size: 360 KB

160628I

发布日期: 2016-05-20

File Type: pdf | Size: 407 KB

160628

发布日期: 2016-05-20

File Type: pdf | Size: 369 KB

160524

发布日期: 2016-05-05

File Type: pdf | Size: 402 KB

160628-1

发布日期: 2016-05-05

File Type: pdf | Size: 337 KB

160524-1

发布日期: 2016-05-05

File Type: pdf | Size: 401 KB

160524old

发布日期: 2016-04-26

File Type: pdf | Size: 401 KB

160628old

发布日期: 2016-04-26

File Type: pdf | Size: 350 KB

Circular_GIG160316

Golf Day at Palm Island Resort Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at this golf course design ...

发布日期: 2016-01-26

File Type: pdf | Size: 271 KB

jazz_aug

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

发布日期: 2015-07-15

File Type: pdf | Size: 391 KB

jazz_nov

发布日期: 2014-10-15

File Type: pdf | Size: 410 KB

Winter League 2014

Bowling Winter League The Bowling Interest Group (BoIG) cordially invites you to join its “Winter League” which will start from November 2014 to February 2015. We accept team entry and individual entr ...

发布日期: 2014-10-09

File Type: pdf | Size: 178 KB

SIG1410-12_Swimming Class

Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training. Cllass Tiime & Datte Ta ...

发布日期: 2014-09-02

File Type: pdf | Size: 290 KB

tue1416_19

On 3 March 2014, the new Companies Ordinance (the new CO) came into effect. The new CO affects the business sector in various aspects. This TUE series focuses on the impact of the new CO on directors, ...

发布日期: 2014-08-11

File Type: pdf | Size: 262 KB

140711

Speaker Mr. Stephen Lai Yuk Fai Managing Director Rider Levett Bucknall Chairman Mr. Zaloit Lam Member, PICIG Organising Committee Date 11 July 2014, Friday 6:30 p.m. – 8:00 p.m. Venue HKICPA, 27/F, W ...

发布日期: 2014-06-17

BMIG_training_course1406-07

Badminton Technique Training Course The Badminton Interest Group has organized a badminton technique training course in June for members who wish to improve their strokes and tactics. Details are list ...

发布日期: 2014-05-26

File Type: pdf | Size: 174 KB

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

发布日期: 2013-09-09

File Type: pdf | Size: 353 KB

hp_mar

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

发布日期: 2013-02-21

File Type: pdf | Size: 299 KB

tuecoe13jan_e

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2012-11-27

File Type: pdf | Size: 303 KB

hp_june

Hip Hop Dance Class HHiipp--hhoopp ddaannccee,, aallssoo kknnoowwnn aass jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a ...

发布日期: 2012-05-10

Circular_1

Golf Day in Feng Huang Shan Golf Club The Golf Interest Group (GIG) has organised a golf day at Feng Huang Shan Golf Club (FHSGC) in Dongguan, Mainland, courtesy of Eddie Loong, a member of the GIG (n ...

发布日期: 2012-01-11

File Type: pdf | Size: 167 KB

tue_pe1112

Technical Training and Support Programme 2011 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2011-11-14

tue_pe11121

发布日期: 2011-10-25

File Type: pdf | Size: 292 KB

aug

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary I (Tuesday) Cha Cha – Elementary I (Thursday) 1. 16 August 2011 4 August 2011 2. 23 August 2011 11 August 2011 3. 30 August 201 ...

发布日期: 2011-07-06

paib101208

PAIB Forum: Directors' & Officers' Liabilities and Mitigating the Risks About the topic In recent years the profile and focus on the liabilities faced by directors and officers has changed ...

发布日期: 2010-11-30

File Type: pdf | Size: 274 KB

nov_dec

Latin/Ballroom Dance Class Date & Class Date Samba – Elementary I (Tuesday) Tango – Elementary I (Thursday) 1. 2 November 2010 18 November 2010 2. 9 November 2010 25 November 2010 3. 16 November 2 ...

发布日期: 2010-09-29

c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

发布日期: 2010-09-15

File Type: pdf | Size: 145 KB

c_appendix_a

发布日期: 2010-09-15

File Type: pdf | Size: 145 KB

PAIB events

Date Topic Nature of Activity Available period: 1 Aug 2024 – 15 Aug 2025 PAIB Live AMA 你問我答 [EP5] (archived webinar) e-Seminar 18 Jul 2024 PAIB Live AMA 你問我答 [EP5] Webinar Available period: 31 May 202 ...

发布日期: 2009-08-17

I2C_Fin-ImprovementProject

5 September 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED IMPROVEMENTS TO IFRSs (SECOND SET) Comments to be ...

发布日期: 2008-09-05

File Type: pdf | Size: 49 KB

I2C-Fin-ImprovementProject

发布日期: 2008-09-05

File Type: pdf | Size: 49 KB

South Africa - Confirmation com Guide on SAAPS6 Forms (2)

South Africa - Confirmation com Guide on SAAPS6 Forms (2) Confirmation.com GUIDE ON SAAPS 6 FORMS Guide on IRBA SAAPS 6 2 Contents A. SAAPS 6 .......................................................... ...

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

File Type: pdf | Size: 283 KB

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

发布日期: 2014-04-23

tue-tts-9-10

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

发布日期: 2010-07-29

File Type: pdf | Size: 839 KB

pe-tts-workshop

发布日期: 2010-07-28

File Type: pdf | Size: 1023 KB

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

File Type: pdf | Size: 135 KB

1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

File Type: pdf | Size: 251 KB

wef 01

Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized employers and supervisors in January 2 ...

发布日期: 2016-03-30

File Type: pdf | Size: 359 KB

c160408j

HKICPA/ICAEW joint conference: The Next 25 Years Programme Code: C160408J Date Friday, 8 April 2016 Time 9:00 a.m. – 2:00 p.m. (Registration starts at 8:30 a.m.) Venue Hong Kong Institute of CPAs, 27/ ...

发布日期: 2016-03-22

File Type: pdf | Size: 252 KB

Flyer_CF160413

Date 13 April 2016 (Wednesday) Time 6:30 – 8:00 p.m. Venue HKICPA Training Centre, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Speakers Members of the Compliance Department: Ms. Li ...

发布日期: 2016-03-14

File Type: pdf | Size: 258 KB

226

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 December 2015 at 8:30 a.m. in the Rooms 3-4 of the Hong Kong Institute of Certified Public Accountants, 2 ...

发布日期: 2016-02-22

File Type: pdf | Size: 134 KB

tue1605

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

发布日期: 2016-02-03

File Type: pdf | Size: 869 KB

DemolessonIntanational2016

Double Tax Agreements ("DTAs") play a vital role in resolving tax issues arising from different tax laws and practices of the countries involved in cross border transactions. In this seminar ...

发布日期: 2016-01-26

File Type: pdf | Size: 141 KB

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

发布日期: 2015-12-31

File Type: pdf | Size: 230 KB

YMSC160114

发布日期: 2015-12-31

File Type: pdf | Size: 230 KB

PICIG160108

Date 8 January 2016, Friday Time 10:00 a.m. – 11:00 a.m. Programme The Operations Control Centre ("OCC'") is the "heart" of the MTR train operation which monitors the railway&# ...

发布日期: 2015-11-24

File Type: pdf | Size: 657 KB

TAX15HK-D0811

In the context of negating tax or achieving tax efficiency, legitimate tax planning and illegal tax evasion are the two extremes of the spectrum. In between these two extremes is what is often regarde ...

发布日期: 2015-07-28

File Type: pdf | Size: 67 KB

tue150401

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2015-02-04

File Type: pdf | Size: 187 KB

src141215

More than an accountant – a cross-country cyclist odyssey The speaker, Mr Humphrey Wilson, decided to take a break from his profession as a CA in 2009 and ventured into a long distant cycling journey ...

发布日期: 2014-12-10

File Type: pdf | Size: 339 KB

circular_SgIG121017_v2

Opera Singing Technique Course For beginners Opera is a high energy form of singing, with huge physical requirements, involving projecting the voice to the back of a theatre, over an orchestra and wit ...

发布日期: 2012-09-17

File Type: pdf | Size: 142 KB

YMSC101210_amstrong

Talk on career development cum pre-Christmas drink Friday, 10 December 2010 We are pleased to have Armstrong Lee, Director, Worldwide Consulting Group Co. Ltd., to share with you the latest developmen ...

发布日期: 2010-12-03

File Type: pdf | Size: 172 KB

hkfrs-pe-ws-jun-jul

Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...

发布日期: 2010-07-28

File Type: pdf | Size: 303 KB

100531

Combating money laundering and terrorist financing About the seminar The international anti-money laundering body, the Financial Action Task Force (FATF), envisages that accountants, lawyers and other ...

发布日期: 2010-05-17

File Type: pdf | Size: 178 KB

Circular100423

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

发布日期: 2010-03-25

File Type: pdf | Size: 183 KB

1001

Physical Fitness Programme Cllass Programme code Tiime Fee Targett Class A HF15A 7 – 8 p.m. 900 Members with low to moderate exercise Class B HF15B 8:15 – 9:15 p.m. 900 Members with active exercise Da ...

发布日期: 2009-12-17

File Type: pdf | Size: 174 KB

p100118-19

商貿普通話課程Programme Code: P100119 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2010年1月19日至2月23日(逢星期二) (除2月16日外) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數 ...

发布日期: 2009-12-16

File Type: pdf | Size: 222 KB

sc_marathon

Standard Chartered Marathon -Training Programme Cllass Targett parttiiciipantt Datte Tiime A Active exerciser to beginning runner 17 Nov 2009 – 23 Feb 2010 (every Tue, except 16 Feb) 7 – 8 p.m. B Mode ...

发布日期: 2009-10-16

File Type: pdf | Size: 153 KB

090415

e Financial Services Interest Group (FSIG) Lunch Seminar Liquidity: the other type of Risk Speaker Dr. Willi Brammertz Senior Consultant, FRSGlobal Chairman Mr. Mark Ho Convenor of FSIG Organising Com ...

发布日期: 2009-04-02

File Type: pdf | Size: 189 KB

090415

发布日期: 2009-04-02

File Type: pdf | Size: 189 KB

calendar

June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...

发布日期: 2007-06-04

File Type: pdf | Size: 501 KB

calendar

Event Calendar March 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training f ...

发布日期: 2007-03-15

File Type: pdf | Size: 532 KB

calendar

November 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 19 20 21 26 27 28 QP event Examination assistance functions Practical training f ...

发布日期: 2006-11-09

File Type: pdf | Size: 847 KB

DIPN23(Revised)

DIPN23(Revised) 1 9 May 2005 By fax (2877 1082) and by post Our Ref.: C/TXM, M34632 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Glouceste ...

File Type: pdf | Size: 74 KB

featuredbooks_monthly

1 Featured Library Books of the Month THIS MONTH’S TOPIC Data Protection & Cybersecurity E-books E-journals E-books (Access via ebrary) Title : Data Protection and Privacy: The Age of Intelligent ...

File Type: pdf | Size: 386 KB

wef 01012016 (123_2016 Edition)_merged

wef 01012016 (123_2016 Edition)_merged Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized ...

File Type: pdf | Size: 359 KB

alert 50

1 Issue 50 (March 2024) Dear members, Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk- ...

File Type: pdf | Size: 247 KB

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

File Type: pdf | Size: 853 KB

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-11-14

File Type: pdf | Size: 2 MB

tts-oct-dec-pe12apm

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-11-11

tts-oct-dec-pe12apm1

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-11-11

File Type: pdf | Size: 442 KB

Circular_SGIG1601

Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...

发布日期: 2015-12-10

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-12-09

File Type: pdf | Size: 436 KB

Jazz Funk_Jan_cancelled

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-12-09

File Type: pdf | Size: 436 KB

jf_jan_old

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-11-20

File Type: pdf | Size: 410 KB

150721

发布日期: 2015-07-15

File Type: pdf | Size: 441 KB

150811

发布日期: 2015-07-15

File Type: pdf | Size: 371 KB

150707

发布日期: 2015-06-11

File Type: pdf | Size: 377 KB

150623

发布日期: 2015-05-22

File Type: pdf | Size: 419 KB

Circular_SGIG150608_v2

Singing and Guitar Playing Class (for beginners) The Singing Interest Group has organized an 8-session singing and guitar playing class for beginners. If you would like to sing your favourite tune whi ...

发布日期: 2015-04-27

File Type: pdf | Size: 398 KB

150519

发布日期: 2015-04-23

File Type: pdf | Size: 412 KB

150609

发布日期: 2015-04-15

File Type: pdf | Size: 382 KB

150414

发布日期: 2015-03-25

20150508_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions in May and June for members who are photography enthusiasts. Field trips wit ...

发布日期: 2015-03-17

File Type: pdf | Size: 824 KB

Circular_SGIG150330

发布日期: 2015-03-04

File Type: pdf | Size: 398 KB

150210

发布日期: 2015-01-27

File Type: pdf | Size: 373 KB

150113

发布日期: 2014-11-25

File Type: pdf | Size: 376 KB

141118

发布日期: 2014-11-07

File Type: pdf | Size: 371 KB

141014

发布日期: 2014-08-26

File Type: pdf | Size: 302 KB

140729

发布日期: 2014-06-25

File Type: pdf | Size: 294 KB

140617

发布日期: 2014-06-03

File Type: pdf | Size: 289 KB

tuecoe13jan

发布日期: 2012-12-19

File Type: pdf | Size: 1004 KB

dec

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Viennese Waltz Jive – Elementary II Samba – Elementar ...

发布日期: 2012-11-21

File Type: pdf | Size: 303 KB

ifrs13rt

1 12 July 2017 To: Preparers of Financial Reports Roundtable discussion: 8 August 2017 Fair Value Measurements and Disclosure Fair value measurements and disclosure are important as many financial sta ...

发布日期: 2017-07-31

File Type: pdf | Size: 949 KB

ifrs13rtdue

发布日期: 2017-07-13

File Type: pdf | Size: 153 KB

ifrs13rtold

发布日期: 2017-07-12

File Type: pdf | Size: 153 KB

programme

Member Forum on the "Consultation Document on the Methods for Selecting the Chief Executive in 2017 and for Forming the Legislative Council in 2016" Programme * * * * * * * * * * Organisers ...

发布日期: 2014-04-08

File Type: pdf | Size: 75 KB

Mem-1302_Issue1

Dear MBIG Member, In this issue of the MBIG Circular, we have: Mainland Business Interest Group Cocktail Reception (8 March 2013) [NEW] China Desk – free information services 1. Mainland Business In ...

发布日期: 2013-03-14

File Type: pdf | Size: 166 KB

C1

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

发布日期: 2012-09-24

File Type: pdf | Size: 113 KB

A1

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

发布日期: 2012-09-24

File Type: pdf | Size: 96 KB

C - Methodologies

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Corporate governance • Case stu ...

发布日期: 2012-03-27

File Type: pdf | Size: 108 KB

Module C Methodologies_3

发布日期: 2011-09-27

File Type: pdf | Size: 99 KB

hk(ifric)-int 4

Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...

File Type: pdf | Size: 273 KB

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

File Type: pdf | Size: 922 KB

Module B (Dec 11)_Question

Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 116 KB

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (June 2014 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: 133 KB

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (June 2014 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: 132 KB

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 2013 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: 87 KB

Module B (Jun 14)_Question_R

Module B (Jun 14)_Question_R Module B (June 2014 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: 133 KB

FE (Dec 14) Paper II_Question_Revised

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File Type: pdf | Size: 158 KB

Module D (Dec 2017)_Question

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File Type: pdf | Size: 185 KB

FE (Dec 14) Paper II_Question

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File Type: pdf | Size: 157 KB

Module B 5th LP Revision

Corporate Financing 536 3.3 Modigliani-Miller with tax Topic highlights The tax relief on interest payments (the tax shield) lowers the cost of debt and hence the weighted average cost of capital. As ...

发布日期: 2016-12-28

File Type: pdf | Size: 124 KB

aasc341

1 Minutes of the 341st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 11 March 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

发布日期: 2014-04-15

File Type: pdf | Size: 40 KB

wpe07

Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...

发布日期: 2013-06-28

File Type: pdf | Size: 176 KB

tue130102

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2013-01-25

File Type: pdf | Size: 716 KB

tue13jan

发布日期: 2012-12-19

File Type: pdf | Size: 124 KB

pr_edifrs8

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

发布日期: 2012-07-20

insolvency-bad-weather

RE: Possible bad weather tomorrow -Insolvency Final Exam Dear Diploma course candidate, A kind reminder to everyone -Exam 3 of the Diploma in Insolvency 2011/12 will take place tomorrow, 30 June (SAT) ...

发布日期: 2012-06-29

File Type: pdf | Size: 279 KB

pe12

Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

发布日期: 2011-10-10

File Type: pdf | Size: 88 KB

pe12

发布日期: 2011-10-10

File Type: pdf | Size: 88 KB

091008

Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

发布日期: 2009-09-29

File Type: pdf | Size: 188 KB

091008

发布日期: 2009-09-29

File Type: pdf | Size: 188 KB

Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 13 December 2006 Invitation to Comment on IASB Discussion Paper on Fair Va ...

发布日期: 2009-07-22

Messages from the Chief Executive

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发布日期: 2009-06-07

Bridge_Cir2009

CPA Bridge Tournament 2009 Date Saturday, 23 May 2009 Time 2:00 p.m. – 7:00 p.m. Venue Members’ Lounge, Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Ent ...

Bridge_Cir2009

Bridge_Cir2009

Bridge_Cir2009

Bridge_Cir2009

Bridge_Cir2009

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calendar

july 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

发布日期: 2006-06-21

Mod 8-AUD-STD_Dec 2020

Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...

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CL2_HKAB_5Jan2024

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

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update259

i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...

update259

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M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

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Module_A_Supplement_20182

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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2018-08-23

Module_A_Supplement_20182

发布日期: 2018-08-23

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J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

5gfitc

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 April 2018December 2021 This Circular is intended for general guidance only. The This Circular is inten ...

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update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

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Olimo Terms Conditions 2023

Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...

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Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

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update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

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ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

发布日期: 2005-02-24

File Type: pdf | Size: 97 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

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

发布日期: 2016-06-06

File Type: pdf | Size: 221 KB

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

发布日期: 2015-05-07

File Type: pdf | Size: 228 KB

Cir_2011(1-4)

Cir_2011(1-4) CPA CPA CPA Basketball Competition Basketball Competition Basketball Competition Basketball Competition 201 1 Date s Saturday, Saturday, Saturday, 14 May 20 May 20May 20 11 (1st match 1s ...

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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 ...

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19 Pandemic Survey for PAIBs

COVID-19 Pandemic Survey for PAIBs

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Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

发布日期: 2012-10-31

D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

发布日期: 2012-09-24

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sem-hkfrs-update-2009-10

Date 4 March 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR 8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. LAM Chi Yuen, Nelson FCPA ...

发布日期: 2010-01-20

File Type: pdf | Size: 91 KB

Legal_Pronouncements_2002

摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

发布日期: 2009-05-14

File Type: pdf | Size: 167 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

Module D_MPS_Part 2

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update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

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tls14

发布日期: 2014-01-27

File Type: pdf | Size: 3 MB

pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

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20121025_ModuleB_PartII

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发布日期: 2012-10-25

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212247 HKICPAChi ESSfinal

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Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

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pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

File Type: pdf | Size: 306 KB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

File Type: pdf | Size: 708 KB

04052014tls

发布日期: 2014-04-03

File Type: pdf | Size: 482 KB

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

发布日期: 2012-10-09

File Type: pdf | Size: 244 KB

techwatch120

发布日期: 2012-10-09

File Type: pdf | Size: 244 KB

tech-training-program

Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...

发布日期: 2010-05-12

File Type: pdf | Size: 413 KB

practice_review_procedures_manual

1 Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be done on-line and hard copy submission would not be accepted. ...

发布日期: 2010-03-17

File Type: pdf | Size: 63 KB

0604

Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...

发布日期: 2006-05-11

FRSCMS-Apr

发布日期: 2006-05-11

File Type: pdf | Size: 63 KB

EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

发布日期: 2005-01-31

File Type: pdf | Size: 163 KB

Panelists Report_Module C (Dec 15)_Final

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Panelists Report_Module C (Dec 15)_Final_1

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Panelists_Report_Mod_C_(Dec_16)_Final

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update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

File Type: pdf | Size: 385 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

File Type: pdf | Size: 686 KB

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-02-17

ttsq1pe

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-01-04