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Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

发布日期: 2007-12-20

File Type: pdf | Size: 215 KB

logsub

Page 1 of 6 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 25 January 2019 Status as at 25 January 2019 1 20/3/18 Paper 0 ...

发布日期: 2018-10-22

File Type: pdf | Size: 241 KB

wbsmw-jul-sep

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

发布日期: 2013-06-06

File Type: pdf | Size: 532 KB

techwatch107

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: 2011-09-08

File Type: pdf | Size: 241 KB

techwatch107

发布日期: 2011-09-08

File Type: pdf | Size: 241 KB

BC_IASB_ED9

September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...

发布日期: 2007-08-31

File Type: pdf | Size: 299 KB

Module A (Dec 12)_Questions

Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 201 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 A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 110 KB

Module D (Dec 15)_Question

Module D (Dec 15)_Question Module D (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: 139 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

1412Paper 3 Annex 3

The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more informatio ...

File Type: pdf | Size: 179 KB

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 323 KB

cfw160620

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

发布日期: 2016-06-06

File Type: pdf | Size: 1 MB

cfw160620ext

发布日期: 2016-05-27

File Type: pdf | Size: 1 MB

cfw160620old

发布日期: 2016-04-11

File Type: pdf | Size: 278 KB

WAMSq2

Technical Training and Support Programme 2012 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

发布日期: 2012-03-12

File Type: pdf | Size: 641 KB

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

发布日期: 2012-01-11

File Type: pdf | Size: 281 KB

out_aug

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

发布日期: 2011-07-06

File Type: pdf | Size: 280 KB

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

File Type: pdf | Size: 4 MB

SCPD17051502_Mr.Vy PPT

PICIG EVENING SEMINAR – BUILDING INFORMATION MODELLING By: Mr. EC Vy, CAS(W)4 15 May 2017, Monday 1 BIM: FROM VERTICAL TO HORIZONTAL APPLICATIONS 2 Vertical integration of BIM for Asset Management – M ...

发布日期: 2017-05-15

File Type: pdf | Size: 4 MB

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

发布日期: 2017-02-01

File Type: pdf | Size: 435 KB

apm20170203old

发布日期: 2017-01-18

File Type: pdf | Size: 823 KB

RC-AppForm200905

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

发布日期: 2009-01-05

File Type: pdf | Size: 70 KB

AppForm_RC_Feb09

发布日期: 2009-01-05

File Type: pdf | Size: 70 KB

competition

香港青年協會香港政策研究所合辨「青年獻策 : 凝聚意念 ( 持續發展」 2005/06 香港公共政策創意獎勵計劃計劃報名表請於2005年12月21日或之前將填妥的表格交回秘書處 (1) 參賽組別: 中學生組青年公開組 (請在合適格內加 ”(”) (2) 學校/團體名稱(中文) : _____________________________________________________ ...

File Type: doc | Size: 65 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

CL6s

24 August 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, Invi ...

File Type: pdf | Size: 1 MB

0405wkshop

Workshops on successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for successful listing in Hong Kong through two Parts with separate sessions for eac ...

发布日期: 2015-03-05

File Type: pdf | Size: 1 MB

hkas32

HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...

File Type: pdf | Size: 927 KB

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

发布日期: 2018-05-21

File Type: pdf | Size: 1 MB

ttsq3s

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: 2012-04-27

File Type: pdf | Size: 734 KB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

发布日期: 2012-03-30

File Type: pdf | Size: 169 KB

techwatch86

发布日期: 2009-12-07

File Type: pdf | Size: 598 KB

techwatch86

发布日期: 2009-12-07

File Type: pdf | Size: 598 KB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

File Type: pdf | Size: 3 MB

HKICPA_Career_survey_2019

File Type: pdf | Size: 3 MB

snap_IRBph2

IFRS Standards Exposure Draft April 2020 This Snapshot provides an overview of the Exposure Draft Interest Rate Benchmark Reform— Phase 2 published by the International Accounting Standards Board (Boa ...

File Type: pdf | Size: 136 KB

Office Location (Hong Kong)

Head Office Address: 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel: (852) 2287 7228 Fax: (852) 2865 6603 Office Hours Monday-Thursday: 9:00-12:45, 14:00-18:00 Friday: 9:00-12 ...

发布日期: 2017-03-27

Marking School Work Schedule

1 Marking School -Work Schedule Last updated: 29 May 2018 P:\E&T\AAOSET(JK)\Exams\2018 Exams\20181\Marking School\Notes\_16.05.11.docx Note: EP: Examination Panelist TR: Team Representative TM: Te ...

发布日期: 2018-05-29

File Type: pdf | Size: 239 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

发布日期: 2015-04-14

File Type: pdf | Size: 716 KB

cfw140610

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) This programme aims to enhanc ...

发布日期: 2014-04-22

File Type: pdf | Size: 498 KB

201406_FERCApplication Form

Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...

发布日期: 2014-03-26

File Type: pdf | Size: 208 KB

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

发布日期: 2013-10-03

File Type: pdf | Size: 193 KB

af-final-exam

发布日期: 2013-10-03

File Type: pdf | Size: 193 KB

dec_wgatue

发布日期: 2012-10-30

File Type: pdf | Size: 391 KB

SMP Discussion Group events

Date Topic 10 December 2024 Technology & Innovation Series: Evaluation platform and audit analytics solution Available period: 9 December 2024 - 8 December 2025 Technology & Innovation Series: ...

发布日期: 2012-03-27

ed-gloans

October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...

发布日期: 2011-10-20

File Type: pdf | Size: 121 KB

jul

1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2011-09-07

File Type: pdf | Size: 247 KB

ws-business-finance-jan-apr

Hong Kong Institute of CPAs proudly presents this business finance series between January 2011 and April 2011. This series of workshops is designed to provide a comprehensive understanding of various ...

发布日期: 2011-03-30

File Type: pdf | Size: 624 KB

090918

By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...

发布日期: 2009-09-18

File Type: pdf | Size: 59 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

Privacy & enquiries

You don't have access right to view the details. Please login.

发布日期: 2019-04-12

i2c_ifrs4

11 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 I ...

发布日期: 2015-12-11

File Type: pdf | Size: 96 KB

20150117_New Year Trial Run

New Year Trial Run To prepare members for the Standard Chartered Marathon 2015, the Athletics Interest Group has organised a "New Year Trial Run" as a final warm-up race with details below: ...

发布日期: 2015-01-14

File Type: pdf | Size: 234 KB

June

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...

发布日期: 2014-11-12

File Type: pdf | Size: 160 KB

Dec

Timetable for Workshops ember 2013 Intake Important dates for Enrolment in the ember 2013 Intake: Enrolment Application Deadline 29 August 2013 Enrolment Result 16 September 2013 * Module Commencing 2 ...

发布日期: 2013-06-03

File Type: pdf | Size: 97 KB

I2C-IFRIC-9n16

4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...

发布日期: 2009-02-05

File Type: pdf | Size: 50 KB

I2C_IFRIC_9and16

发布日期: 2009-02-05

File Type: pdf | Size: 50 KB

I2C_IFRIC_9and16

发布日期: 2009-02-05

File Type: pdf | Size: 50 KB

bpubforsale_QP

Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...

发布日期: 2005-09-23

File Type: pdf | Size: 124 KB

featuredbooks_monthly

1 Featured Library Books of the Month THIS MONTH’S TOPIC Strategic Planning Books E-books E-journals Books Contents BPP Learning Media supports aspiring business professionals with top-quality learnin ...

File Type: pdf | Size: 564 KB

i2c_tad917

23 March 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received by ...

File Type: pdf | Size: 170 KB

Financial reporting issues

Disclosure under HKAS 8 Accounting Policies Changes in Accounting Estimates Question A3 - Disclosure under HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors For financial years th ...

发布日期: 2019-04-23

Comment letters

Comment letters IASB Exposure Draft of Classification and Measurement: Limited Amendments to IFRS 9

发布日期: 2013-05-06

Comment letters

Comment letters IASB Exposure Draft of Classification and Measurement: Limited Amendments to IFRS 9

发布日期: 2013-05-06

annual_accounting_update2011

Annual Accounting Update 2011 HKFRS 13 Fair Value Measurement http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/staff-summary/2011/HKICPA%20Staff%20Summary%20of%20HKF ...

发布日期: 2011-12-13

File Type: pdf | Size: 50 KB

Comment letters

Comment letters IASB Request for Views on Agenda Consultation 2011

发布日期: 2011-12-11

Comment letters

Comment letters IASB Request for Views on Agenda Consultation 2011

发布日期: 2011-12-11

Comment letters

Comment letters IASB Exposure Draft of Mandatory Effective Date of IFRS 9

发布日期: 2011-10-24

Comment letters

Comment letters IASB Exposure Draft of Mandatory Effective Date of IFRS 9

发布日期: 2011-10-24

Comment letters

Comment letters IASB Supplement to Exposure Draft of Financial Instruments: Impairment

发布日期: 2011-04-07

Comment letters

Comment letters IASB Supplement to Exposure Draft of Financial Instruments: Impairment

发布日期: 2011-04-07

bmig_1007practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Quota Venue 2 Jul (Fri) 9:00 – 11:00 p.m. (2 courts) 16* Smithfield Sports Centre 16 Jul (Fri) 9:00 – 11:00 p.m ...

发布日期: 2010-06-30

File Type: pdf | Size: 14 KB

Contact us

By mail and in person : Hong Kong Institute of Certified Public Accountants, 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Counter services : Monday - Friday: 9:00 a.m. - 6:00 p ...

发布日期: 2009-03-26

ED-IASB-ED9-IE

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

IE_IASB_ED9

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

update057

Update No. 57 (Issued November 2008) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Replace contents page i with revised contents page i. Revised contents page CO ...

发布日期: 2019-03-25

File Type: pdf | Size: 297 KB

Module A _Dec 13_Question

Module A (December 2013 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 and appropriate present ...

发布日期: 2013-12-27

File Type: pdf | Size: 106 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

File Type: pdf | Size: 310 KB

Module A (Jun 14)_Answer

Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...

File Type: pdf | Size: 119 KB

Module A (Dec10)_Question

Module A (Dec10)_Question Module A (December 2010 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 107 KB

Module C (Jun 11)_Answer

Module C (Jun 11)_Answer Module C (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 B & Co is required to comply with the Code of Ethics for Professional Accoun ...

File Type: pdf | Size: 151 KB

PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

File Type: pdf | Size: 167 KB

Module B (Jun 14)_Answer

Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...

File Type: pdf | Size: 136 KB

Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 167 KB

Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 239 KB

Module C (Dec 16)_Question

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File Type: pdf | Size: 158 KB

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 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: 236 KB

FE (Jun 16) Paper II_Question_1

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File Type: pdf | Size: 232 KB

FE (Jun 16) Paper II_Question_2

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File Type: pdf | Size: 232 KB

Module D (Jun 2018)_Answer

Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...

File Type: pdf | Size: 200 KB

bc_inc

IFRS Standards Exposure Draft ED/2019/4 Basis for Conclusions June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Basis for Conclusions on Exposure Draft Amendments to IFRS 17T ...

File Type: pdf | Size: 413 KB

Comment Letters

Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity

发布日期: 2019-01-10

Comment Letters

Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity

发布日期: 2019-01-10

BMIG_1710

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 11 Octob ...

发布日期: 2017-09-28

File Type: pdf | Size: 79 KB

BMIG_1709

发布日期: 2017-09-07

File Type: pdf | Size: 79 KB

Cert-Acknowledgement-Slip-Jun2016

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2016 Session is now ready for collection with details as follows: Collection Period: 9 ...

发布日期: 2016-11-04

File Type: pdf | Size: 99 KB

BMIG_1603practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 4 March (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 March (Fri ...

发布日期: 2016-02-22

File Type: pdf | Size: 103 KB

lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

发布日期: 2014-09-02

File Type: pdf | Size: 167 KB

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

发布日期: 2013-11-11

File Type: pdf | Size: 111 KB

Orientation-Session-Reply-Slip

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants Office Hour: 27/F., Wu Chung Hous ...

发布日期: 2013-01-23

File Type: pdf | Size: 55 KB

ss-link

Annual Accounting Update Highlights of New and Amended HKFRSs that are applicable in 2010 http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/staff-summary/2010/hkfrs-u ...

发布日期: 2010-12-20

File Type: pdf | Size: 68 KB

hkfrs5

Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...

File Type: pdf | Size: 687 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

update127

i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...

发布日期: 2019-03-25

File Type: pdf | Size: 383 KB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

9cl6

1 Consultation on IASB Exposure Draft, Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) Seq. Request for Comments HKAB Comments 1. D ...

File Type: pdf | Size: 324 KB

Associate Level

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发布日期: 2020-11-04

wbsmw-apr-jun

发布日期: 2014-03-11

File Type: pdf | Size: 889 KB

wbsmw-jan-mar

发布日期: 2013-12-16

File Type: pdf | Size: 243 KB

wbsmw-oct-dec

发布日期: 2013-09-23

File Type: pdf | Size: 663 KB

CFW130513

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: ) This programme aims to enhance the fin ...

发布日期: 2013-03-13

File Type: pdf | Size: 237 KB

wasq3

发布日期: 2012-04-27

File Type: pdf | Size: 410 KB

careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

发布日期: 2011-10-04

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1203-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

发布日期: 2011-08-08

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w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

发布日期: 2011-04-28

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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

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c_appendix_a

发布日期: 2010-09-15

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yk-order

1 IN THE MATTER OF a complaint against Mr. Tsang Yiu Kai, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 ____________________ BETWEEN THE REG ...

发布日期: 2010-03-04

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040903

Professional Interest Group Activities Insolvency Interest Group Beijing-Hong Kong Seminar on Corporate Restructuring and Liquidation CIRCULATION TO IIG MEMBERS ONLY Date : 3 September 2004 (Friday) F ...

发布日期: 2009-03-19

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040903

发布日期: 2009-03-19

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Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

发布日期: 2009-03-18

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 .......................................................... ...

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rif_ms

Page 1 of 3 SUMMARY OF PUBLIC ROUNDTABLE DISCUSSION (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 18 May 2020 Time: 5:00 pm – 6:30 pm 1. S ...

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Disciplinary proceedings in progress as at 9 Nov 2020

2 Disciplinary proceedings in progress as at 9 November 2020 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April ...

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Disciplinary proceedings in progress as at 9 June 2021

2 Disciplinary proceedings in progress as at 9 June 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 April 2014 ...

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update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

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20141007_MPS_A_S1

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发布日期: 2014-10-16

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improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

发布日期: 2019-03-25

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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

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update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

发布日期: 2019-03-25

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ednci

May 2012 Draft IFRIC Interpretation DI/2012/2 Comments to be received by 1 October 2012 Put Options Written on Non-controlling Interests [Draft] IFRIC INTERPRETATION Put Options Written on Non-control ...

发布日期: 2012-05-29

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pe-tts-workshop-o

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: 2010-06-17

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it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

发布日期: 2009-09-10

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FE (Jun 16) Paper II_Question

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FE (Jun 15) Paper I_Question

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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 ...

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FE (Jun 15) Paper I_Question_v2

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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) ...

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COVID-19_Pandemic_Survey_for_PAIBs

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COVID-19 Pandemic Survey for PAIBs

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COVID-19 Pandemic Survey for PAIBs

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Past Events (2021)

Past Events (2021) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 3 Dec & 10 Dec 2021 E-learning webinar: Pract ...

发布日期: 2021-01-03

hkas28_2011_pg21

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...

发布日期: 2019-03-25

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Exposure Draft 2021

Date Title 10 December 2021 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions with link to Principal versus Agent: Software Reseller IFRS 15 (IFRS Interpretations Comm ...

发布日期: 2018-08-13

CCH Book Sales for HKICPA Members_web

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

发布日期: 2016-09-05

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08

Annex Question 1 We support the Board’s proposal to apply the different effective dates of IFRS 9, as this will avoid any negative implications to be caused by the misalignment of effective dates of I ...

发布日期: 2016-01-29

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f150623_1

Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...

发布日期: 2015-05-21

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f150623

发布日期: 2015-05-21

File Type: pdf | Size: 189 KB

Flyer_qigong

Qigong is a practice of aligning breath, movement, and awareness for exercise, healing, and meditation. A typical Qigong practice involves rhythmic breathing coordinated with slow stylized repetition ...

发布日期: 2012-11-05

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20112_MA_Comparison

December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...

发布日期: 2011-09-26

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jun_aug

Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Quickstep – Elementary I (Tuesday) Paso Doble (西班牙鬥牛舞) – Elementary I (Thursday) 1. 15 June 2010 13 July 2010 22 July 2 ...

发布日期: 2010-06-03

File Type: pdf | Size: 283 KB

dance2010

Latin/Ballroom Dance Class Date & Class Date Waltz – Elementary I (Tuesday) Cha Cha – Elementary II (Thursday) 1. 9 February 2010 25 February 2010 2. 23 February 2010 4 March 2010 3. 2 March 2010 ...

发布日期: 2010-01-08

File Type: pdf | Size: 243 KB

s100203s

Updates to IFRS 9 Financial Instruments Classification and Measurement of Financial Assets: Practical Implementation Issues Programme Code: S100203S Speaker Mr. Yin Toa Lee, CPA, CFA, FRM, Financial S ...

发布日期: 2009-12-08

File Type: pdf | Size: 149 KB

dig-nov

Latin/Ballroom Dance Class Date & Class Date Foxtrot – Elementary I (Tuesday) Rumba – Elementary II (Thursday) 1. 10 November 2009 12 November 2009 2. 17 November 2009 19 November 2009 3. 24 Novem ...

发布日期: 2009-10-19

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foxtrot-rumba

发布日期: 2009-10-19

File Type: pdf | Size: 158 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

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PN820_flyer

Hong Kong Institute of CPAs /Securities and Futures CommissionJoint Seminar on PN 820 – The Audit of Licensed Corporations and Associated Entities of Intermediaries Date Saturday, 12 January 2008 Time ...

发布日期: 2007-12-27

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PN820-flyer

发布日期: 2007-12-27

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SIG150503&09-race day form_FULL

SIG150503&09-race day form_FULL Diinghy Race Day Enrollmentt Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax ...

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20230414277

1 Minutes of the 277th meeting of the Financial Reporting Standards Committee held on Friday, 14 April 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observer: ...

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update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

发布日期: 2019-03-25

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CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

发布日期: 2016-10-06

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sub_irbrp2

Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

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Module A Supplement 20162

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 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2016-09-15

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Module A Supplement 20162

发布日期: 2016-09-15

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Module A Supplement 20162

发布日期: 2016-09-15

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cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

发布日期: 2015-08-07

File Type: pdf | Size: 611 KB

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

发布日期: 2014-08-15

File Type: pdf | Size: 600 KB

hkiod-oct

Executive Programme for Accountants Independent Non-Executive Director Practices for Accountants Programme Code: W131005A for Session 1 W131005B for Session 2 W131016 for Session 3 W131030 for Session ...

发布日期: 2013-08-20

File Type: pdf | Size: 283 KB

360-degree-mgt-skills-jul-sep

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...

发布日期: 2013-06-04

File Type: pdf | Size: 863 KB

2013 SMP Forum Brochure-2

IFAC SMALL AND MEDIUM PRACTICES FORUM 2013 Kampala, Uganda The Kampala Serena Hotel, June 5, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 ABOUT THE FORUM Please join u ...

发布日期: 2013-02-28

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wbsmw-jan-mar

发布日期: 2012-12-24

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wbsmw-oct-dec

发布日期: 2012-09-17

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wbsmw-jul-sep

发布日期: 2012-06-21

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wbsmw-apr-jun

发布日期: 2012-03-29

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wbsmw-jan-mar

发布日期: 2011-12-20

File Type: pdf | Size: 523 KB

2ms

Page 1 of 4 SUMMARY OF MEETING WITH THE HKICPA FINANCIAL INSTRUMENTS ADVISORY PANEL IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 26 October 2018 Time: 9:30 am – ...

File Type: pdf | Size: 211 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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 686 KB

update100

P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...

发布日期: 2019-03-25

File Type: pdf | Size: 539 KB

update092

i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...

发布日期: 2019-03-25

File Type: pdf | Size: 390 KB

ttsq3j

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: 2012-05-09

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ttsq3

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: 2012-05-03

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ttsq2

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: 2012-04-18

File Type: pdf | Size: 3 MB

ttsq2old

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: 2012-03-30

File Type: pdf | Size: 2 MB

Request_Acknowledgement_ReplacementBallot_2020

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Request AcknowledgementReplacement Ballot 2021

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Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

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Module 9

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Paper 02A

Hong Kong Insurance Implementation Support Group Tentative meeting schedule for 2018 Date Time Venue Mar 20 2 pm – 6 pm 27/F, Room 11 Apr 20 2 pm – 6 pm 37/F, Board Room Apr 27 9 am – 1pm 37/F, Confer ...

发布日期: 2018-03-14

File Type: pdf | Size: 67 KB

2014 programme flyer

HKICPA Accounting & Business Management Case Competition 2014-2015 (Secondary Schools Group) Event details: Date : 9 May 2015, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen&# ...

发布日期: 2015-01-26

File Type: pdf | Size: 126 KB

2015 HKICPA Case Comp programme flyer finalized

发布日期: 2015-01-26

File Type: pdf | Size: 126 KB

letter_for_picking_cert2012

Dear graduate, QP Graduation Certificate ( Session) Graduation certificate for the QP is ready for your collection at the Institute’s service counter on 27/F, Wu Chung House, 213 Queen's Road East ...

发布日期: 2012-11-06

File Type: pdf | Size: 80 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

A - Methodologies

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

发布日期: 2012-03-27

File Type: pdf | Size: 96 KB

Result_homepage

CPA Golf Tournament 2011 Anthony Cheng and Loke Yu won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in this year's CPA Golf Tournament, held on 26 October at The Hong Kong Gol ...

发布日期: 2011-11-02

File Type: pdf | Size: 75 KB

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