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ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
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Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...
3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...
Proceedings No: D-09-04 100 IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee un ...
•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...
Photo: Reuters/OTHK [ 42 ] A Plus December 2009 繼上期刊載企業會計準則的執行情況分析及準則實施取得的成果後，今期將續刊內地對應付金融危機的會計準則對策、相關政策建議和未來工作計劃安排。四、我國應對金融危機在會計準則方面的對策主張20 08年下半年，源於美國次貸引發的金融危機迅速席捲全球，並且波及實體經濟。在本次金融危機爆發之初，美國和歐洲金融界某些 ...
1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...
Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 2 May 2023 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, NY 10017 USA Dear ...
Identifying the relevant accounting standards when a holding company prepares company Question 1.5: Identifying the relevant accounting standards when a holding company prepares company level financia ...
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 3 Date: 14 September 016 Venue: Practitioners' offices Participants: Not disclosed, practitioners Applying princ ...
Page 1 of 3 PAPER: 05A Submission date 12/03/2018 Potential implementation question Question: Whether the lowest level of the unit of account used in IFRS17 must be the legal form of the contract afte ...
, IN THE MATTER OF A Compliant mude under section 34(IA) of the Professional Accountants Ordimnce (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Cheung ...
1 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to set down the framework for all the sports and recreational activities overseen by the Sports and ...
Proceedings No.: D-11-I17HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
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 ...
