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20220930contacts

“臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證臨時執行審計業務許可證”聯繫資料聯繫資料請參閱以下相關資料：關於下放境外會計師事務所在中國內地臨時執行審計業務審批項目有關政策銜接問題的通知(2014年1月1日) 關於適當簡化港澳會計師事務所來內地臨時執行審計業務申請材料的通知(2012年9月4日) [附申請表] 境外會計師事務 ...

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911r5_InfoSheet_May 24_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

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2024_Pre Exam Tech Seminar_Paper 2A_Printing

PRE-EXAM. TECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education Ltd1SOME STATISTICAL DATA 統計數據2 Q.1 Q.2 Q.3 Q.4 Q.5 Q.6 Q.7 Q. ...

File Type: pdf | Size: 66 MB

CL24_MSCI

7 World Trade Center 250 Greenwich Street 49th Floor New York, NY 10007 United States Office: T 1 212 804 3900 F 1 212 804 2919 msci.com 25 October 2024 Standard Setting Department Hong Kong Inst ...

File Type: pdf | Size: 214 KB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

发布日期: 2013-07-18

File Type: pdf | Size: 18 MB

hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

发布日期: 2019-03-25

File Type: pdf | Size: 492 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

发布日期: 2010-12-02

File Type: pdf | Size: 753 KB

rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

File Type: pdf | Size: 595 KB

ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

File Type: pdf | Size: 426 KB

qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

qa-report2015

发布日期: 2016-03-24

File Type: pdf | Size: 2 MB

Report of the Council

18 REPORT OF THE COUNCIL FOR 2001 19 REPORT OF THE COUNCIL FOR 2001 !"#%&' The Council Report for 2001 covers the activities of the Council for the period from 4 October 2000 to 30 Octobe ...

发布日期: 2001-11-14

File Type: pdf | Size: 7 MB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18112401 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 1 Contact info@marathontrainingcentre.com.hk Descri ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19052901 Language Cantonese with English terminology Event name Seminar on HKFRS 16 Leases-New requirements under HKFRS 16 CPD hours 1.5 Level 2 - ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19062701 Language Cantonese with English terminology Event name Workshop on HKFRS 16 Leases: How to apply HKFRS 16 (Re-run) CPD hours 3.5 Level 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19072401 Language English Event name Analyzing Warrants – The Basics CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 fo ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19072401 Language English Event name Cybersecurity Threats and Privacy CPD hours 1.5 Level 1 - Foundation Support programme Yes Contact 2287 7381 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SQPE19102401 Language English Event name Module Preparation Seminars on QP Modules (December 2019 Session) - Module C (Part II) Contact 2287 7529 or 2 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102402 Language Cantonese Event name Photography Gatherings (1B) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 7009 o ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102401 Language Cantonese Event name CPA Golf Tournament 2019 Enrolment restrictions HKICPA members only Contact Payment & enrolment status ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19102401 Language Cantonese Event name Financial Gimmicks II CPD hours 3.0 Level 1 - Foundation Support programme Yes Contact 2287 7381 for Paymen ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code WSHP19111701 Language Cantonese Event name From CPA to CPA Plus (FCCP) CPD hours 12.0 Level 2 - Intermediate Contact 2287 7381 for Payment & Enrol ...

pn900clarified

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...

发布日期: 2019-03-25

File Type: pdf | Size: 263 KB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

发布日期: 2019-03-25

File Type: pdf | Size: 417 KB

1_102(sch)_Jan14

1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...

发布日期: 2019-03-25

File Type: pdf | Size: 127 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

发布日期: 2019-03-25

File Type: pdf | Size: 820 KB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

发布日期: 2019-03-25

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MPS_D_PartI

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发布日期: 2019-01-10

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MPS_D_PartI

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 sho ...

发布日期: 2019-01-10

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MPS_D_PartI

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发布日期: 2018-10-23

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Mod_A_Part_II_Jun2017

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发布日期: 2017-04-24

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ed_ifrs9

Exposure Draft ED/2017/3 April 2017 Comments to be received by 24 May 2017 Prepayment Features with Negative Compensation Proposed amendments to IFRS 9Prepayment Features with Negative Compensation (P ...

发布日期: 2017-04-20

File Type: pdf | Size: 239 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

发布日期: 2017-02-06

File Type: pdf | Size: 367 KB

Full_proposal2017-18

Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...

发布日期: 2017-01-10

File Type: pdf | Size: 367 KB

Full_proposal2017-18_1

发布日期: 2017-01-10

File Type: pdf | Size: 367 KB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

发布日期: 2015-05-20

File Type: pdf | Size: 353 KB

24jan2014m-a

发布日期: 2013-12-30

File Type: pdf | Size: 111 KB

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

发布日期: 2013-12-19

File Type: pdf | Size: 664 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

发布日期: 2013-11-19

File Type: pdf | Size: 271 KB

ip-regulatory-framework_old

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

发布日期: 2013-10-28

File Type: pdf | Size: 222 KB

20121126_ModuleB_Essay

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发布日期: 2012-12-14

File Type: pdf | Size: 2 MB

IC-ISRE2400

October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...

发布日期: 2008-10-16

File Type: pdf | Size: 1 MB

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

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

发布日期: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

发布日期: 2007-10-08

File Type: pdf | Size: 322 KB

ed_IAASB_ISA550

ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...

发布日期: 2006-01-12

File Type: pdf | Size: 860 KB

ed_IAASB_ISA550

发布日期: 2006-01-12

File Type: pdf | Size: 860 KB

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

Budget Prpsls 2017-18(submission)170110_full set

Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...

File Type: pdf | Size: 166 KB

ED_PIEtoISA7002602

International Standards on Auditing Proposed Narrow Scope Amendments to: • ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and • ISA 260 (Revised), Communication with Thos ...

File Type: pdf | Size: 399 KB

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 4 MB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

IAASB-Consultation-Strategy-2024-2027

International Auditing and Assurance Standards Board The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Consultation Paper January 2023 Comments Due: April 11, 2023 Proposed Strategy and Work P ...

File Type: pdf | Size: 469 KB

hksir400

Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...

发布日期: 2019-03-25

File Type: pdf | Size: 796 KB

ed_qms

Exposure Draft January 2019 Comments due: July 1, 2019 Proposed Amendments to the IAASB’s International Standards Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of ...

File Type: pdf | Size: 922 KB

dp_bcucc20

IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...

File Type: pdf | Size: 674 KB

273400

File Type: pdf | Size: 796 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update129

i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

发布日期: 2018-06-19

File Type: pdf | Size: 917 KB

ETS_Module D

发布日期: 2017-11-16

File Type: pdf | Size: 1 MB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

发布日期: 2015-05-29

File Type: pdf | Size: 2 MB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

发布日期: 2015-01-07

File Type: pdf | Size: 1 MB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

发布日期: 2014-01-21

File Type: pdf | Size: 548 KB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

发布日期: 2012-11-12

File Type: pdf | Size: 233 KB

joint-declaration-updates-2009-03

1 2008《联合声明》更新文件(2009 年3 月) 等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过一年多的两地准则比较工作后，于20 ...

发布日期: 2010-12-13

File Type: pdf | Size: 712 KB

ed-amortised-cost-n-impairment

November 2009 Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment Comments to be received by 30 June 2010Exposure Draft FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT ...

发布日期: 2009-11-04

File Type: pdf | Size: 284 KB

update1c

1 更新文件第１号(2009 年3 月) – 中国企业会计准则与香港会计准则持续等效文本U等效背境资料2005 年11 月8 日，中国会计准则委员会与国际会计准则理事会签署了联合声明，确认除极少的差异外，中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定，企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过 ...

发布日期: 2009-03-24

File Type: pdf | Size: 799 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

发布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

发布日期: 2009-03-16

File Type: pdf | Size: 1 MB

Discussion_Paper_on_SMEs_June04

June 2004 DISCUSSION PAPER Preliminary Views on Accounting Standards for Small and Medium-sized Entities Comments to be submitted by 24 September 2004 International Accounting Standards BoardPrelimina ...

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

DP-SMEs-June

发布日期: 2004-06-16

File Type: pdf | Size: 376 KB

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

发布日期: 2003-07-04

File Type: pdf | Size: 233 KB

20150528_ETSII_D

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ETS_Module D

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20022

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

File Type: pdf | Size: 380 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update257

i Update No. 257 (Issued 22 March 2021) This Update relates to update of Preface to Hong Kong Financial Reporting Standards (Preface) and the issuance of HKFRS Practice Statement 2 Making Materiality ...

File Type: pdf | Size: 868 KB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

ed-ivsc

June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...

发布日期: 2010-06-01

File Type: pdf | Size: 840 KB

Quality assurance department report 2020

QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...

File Type: pdf | Size: 3 MB

update166

i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

发布日期: 2015-03-13

File Type: pdf | Size: 8 MB

update047

Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

CPD Seminars – Accounting and Auditing Series

CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...

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CPD Seminars – Accounting and Auditing Series

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Flyer_snooker training_201911_190912103847

Snooker Training Course The Snooker Interest group (SnIG) has organized training courses starting in mid-Nov for members who wish to hone their skills at this cue sport. Beginner, intermediate and mas ...

File Type: pdf

Flyer_snooker training_201911_191015122222

Snooker Training Course The Snooker Interest group (SnIG) has organized training courses starting in early Nov for members who wish to hone their skills at this cue sport. Beginner, intermediate and m ...

File Type: pdf

A record number of winners in the HKICPA’s Awards, reflects stronger ESG performances from Mainland enterprises, while issues remain around board diversity and “over-boarding”

(HONG KONG, 29 November 2023) The Hong Kong Institute of Certified Public Accountants (HKICPA) today announced the winners of the 24th Best Corporate Governance and ESG Awards (“Awards”). This year, t ...

发布日期: 2023-11-29

pn1013

PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...

发布日期: 2019-03-25

File Type: pdf | Size: 126 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

发布日期: 2019-03-25

File Type: pdf | Size: 299 KB

hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

发布日期: 2019-03-25

File Type: pdf | Size: 160 KB

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

发布日期: 2019-03-25

File Type: pdf | Size: 468 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 385 KB

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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

Module A Jun 18Answer

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发布日期: 2019-02-15

File Type: pdf | Size: 408 KB

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20220930contacts

911r5_InfoSheet_May 24_EN

2024_Pre Exam Tech Seminar_Paper 2A_Printing

CL24_MSCI

cef-fr-handout

hksa700cfd

Financial_Statements

rfi_3agenda

ed_di

qa-report2015

qa-report2015

Report of the Council

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

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pn900clarified

hksa57015

1_102(sch)_Jan14

update130

update117

MPS_D_PartI

MPS_D_PartI

MPS_D_PartI

Mod_A_Part_II_Jun2017

ed_ifrs9

ex_cir060217

Full_proposal2017-18

Full_proposal2017-18_1

eccir10515

24jan2014m-a

iesba_workplan

ec1rev1113

ip-regulatory-framework_old

20121126_ModuleB_Essay

IC-ISRE2400

Tax_Bulletin_2007

invitation_to_comment_iaasb2009-2011

invitation_to_comment_iaasb2009-2011

ed_IAASB_ISA550

ed_IAASB_ISA550

Mod A (Jun 12) workshop 2 students notes

Budget Prpsls 2017-18__(submission)__170110_full set

ED_PIEtoISA7002602

1796_Compliance_AnnualReport2021_211115

Module 6

IAASB-Consultation-Strategy-2024-2027

hksir400

ed_qms

dp_bcucc20

273400

update186

update129

paper2b

ETS_Module D

20150528_ETSII_D

i2c_preface15q

i2c_hksir500

ed_forests

joint-declaration-updates-2009-03

ed-amortised-cost-n-impairment

update1c

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission

Discussion_Paper_on_SMEs_June04

DP-SMEs-June

IASB-ED05

20150528_ETSII_D

ETS_Module D

20022

Budget Prpsls 2017-18(submission)170110_full set