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Associate Director_Standard Setting (Oct 2015)

Associate Director_Standard Setting (Oct 2015) 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminen ...

File Type: pdf | Size: 137 KB

2018_enrolment_form

Enrollment LevelList LevelListr Position Language of report Enrolment Form for Case Competition & Business Seminars Mr. Mrs. Miss Teacher's Contact no. Level 1 Level 2 Both Level Chinese Engli ...

File Type: xls | Size: 68 KB

20yrend

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end Standards affected New standard ...

File Type: pdf | Size: 132 KB

2016_UIC 迎生奖励计划

自2010年开始，香港会计师公会和联合国际学院一直紧密合作推动会计专业。现在越来越多同学参加QP考试，希望尽快获取国际会计师专业资格，投身会计行业。为了协助更多联合国际学院同学成为国际认可的会计师，就2016年12月的香港会计师公会专业资格课程(QP)考试，公会将再次推行「UIC 迎生奖励计划」。由香港会计师公会赞助的「UIC 迎生奖励计划」一共设有20个奖学金名额给予报考2016年12月份专业资 ...

File Type: pdf | Size: 522 KB

387m

1 Minutes of the 387th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 17 November 2020 at 8:30 a.m. Board Room of the H ...

File Type: pdf | Size: 63 KB

PR_20220408_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (HONG KONG, 8 April 2022) The Hong Kong Institute of Certified Public Accountants ha ...

File Type: pdf | Size: 393 KB

i2c_bcucc20

8 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER DP/2020/2 Business Combinations under Common Control Comments ...

File Type: pdf | Size: 74 KB

loe214

1 ANNEX Comments on IASB Exposure Draft -ED/2021/4 Lack of Exchangeability IASB Question HKAB Comments Question 1 — Assessing exchangeability between two currencies Paragraph 8 of the draft amendments ...

File Type: pdf | Size: 107 KB

list2109

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021 Standards affected New standard and am ...

File Type: pdf | Size: 138 KB

20220301270

1 Minutes of the 270th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 March 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Gary ...

File Type: pdf | Size: 167 KB

HKICPA Outstanding BAFS Award 2022_website

HKICPA Outstanding BAFS Award 2022_website Outstanding BAFS Student Awards 2022 2022「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 124 KB

ITC_PIEtoISA7002601

8 July 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT, PROPOSED ...

File Type: pdf | Size: 393 KB

PR_20220706_EN

1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (HONG KONG, 8 July 2022) The Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 390 KB

PR_20220708_EN

1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a certified public accountant (practising) (HONG KONG, 8 July 2022) The Hong Kong Institute of Certified ...

File Type: pdf | Size: 391 KB

Disciplinary proceedings in progress as at 29 July 2022

892 Disciplinary proceedings in progress as at 29 July 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

File Type: pdf | Size: 321 KB

e-resources

New e-Resources (Nov 2018) New ebooks Title /Editor(s): Continuous Auditing :a book of theory and application /edited by David Y. Chan; Victoria Chiu; Miklos Vasarhelyi. eISBN: 9781787434134 Publisher ...

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1412Paper 3

Page 1 of 2 Paper 3 – Local Submission: Contract Boundary Potential implementation question 1. We note in Paragraph 22 to 24 "Determining the boundary of an insurance contact" in Sept IASB T ...

File Type: pdf | Size: 228 KB

37012

1 Minutes of the 370th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Tuesday, 11 September 2018 at 8:30 a.m. Board Room of the Hong Kong Institute o ...

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20150417_MPSI_D

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MPS_Flyer_20182

Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...

File Type: pdf | Size: 153 KB

378oct

1 Minutes of the 378th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 30 October 2019 at 8:30 a.m. Board Room of the ...

File Type: pdf | Size: 66 KB

q817

Issue 8 23 July 2020 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts From the Standard Setting Department of the Hong Kong Institute of Certified Public Accountants 1. ...

File Type: pdf | Size: 40 KB

379aasc

1 Minutes of the 379th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 20 November 2019 at 8:30 a.m. Conference Room o ...

File Type: pdf | Size: 108 KB

379aasc2

Minutes of the 379thMeeting of the Auditing and Assurance Standards CommitteeDate:Location:Present:In attendance:Observer:Apologies:Wednesday, 20November2019 at 8:30 a.m.Conference Room of the Hong Ko ...

File Type: docx | Size: 81 KB

newad2112

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to December 2021 year-end Standards affected New standard and amendments relate to Members' H ...

File Type: pdf | Size: 134 KB

0633_8Aug2019_Costs order_Redacted

IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...

File Type: pdf | Size: 61 KB

HKICPA_timetable for public_20192

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2019 Module Enrolment Confirmation* 13 September 2019 Module Commencement 20 September 2019 Workshop Result Release ( ...

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20191

Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 163 KB

30 Sep

892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...

File Type: pdf | Size: 360 KB

Userguide - Re-application

P. 1 Qualification Programme (QP) Online Application System (Re-application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...

File Type: pdf | Size: 616 KB

PR20210708_E

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 8 July 2021) A Disciplinary Committee of the Hong Kong Institute of Ce ...

File Type: pdf | Size: 292 KB

PR_20220427_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 27 April 2022) On 6 May 2020, a Disciplinary Committee of ...

File Type: pdf | Size: 392 KB

20220712272

1 Minutes of the 272nd meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Gary ...

File Type: pdf | Size: 248 KB

nas1221

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...

File Type: pdf | Size: 138 KB

O_Disciplinary proceedings in progress as at 4 November 2022

892 Disciplinary proceedings in progress as at 4 November 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

File Type: pdf | Size: 157 KB

Precautionary measures and special arrangements for the AGM revised

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File Type: pdf | Size: 185 KB

AASC20221213

1 Minutes of the 405th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 13 December 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 238 KB

31 Jan 2023

892 Disciplinary proceedings in progress as at 31 January 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

File Type: pdf | Size: 339 KB

Disciplinary proceedings in progress as at 4 November 2022

File Type: pdf | Size: 157 KB

old_Precautionary measures and special arrangements for the AGM revised

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File Type: pdf | Size: 185 KB

O_Precautionary measures and special arrangements for the AGM revised

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File Type: pdf | Size: 185 KB

nas226

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to accounting periods beginning on or after 1 January 2022 Standards aff ...

File Type: pdf | Size: 356 KB

29 Mar 2023

892 Disciplinary proceedings in progress as at 29 March 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 2 ...

File Type: pdf | Size: 154 KB

Proxy Form 2023

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File Type: pdf | Size: 274 KB

20230907280

1 Minutes of the 280th meeting of the Financial Reporting Standards Committee held on Thursday, 7 September 2023 at 8:30 a.m. via videoconference. Members present: Mr. Gary Stevenson (Chairman), RSM H ...

File Type: pdf | Size: 166 KB

itc_5

9 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) EXPOSURE DRAFT Propos ...

File Type: pdf | Size: 323 KB

quick-guide

Quick Guide to Continuing Professional Development (CPD)What is CPD? CPD is intended to develop and maintain members’ professional competence necessary to perform their roles as Certified Public Accou ...

File Type: pdf | Size: 155 KB

2023-2 FCP flyer

Financial Controllership Programme A step forward to leadership What is FCP? For whom is FCP for? Financial controllers play an utmost important role in day-to-day financial operations within an organ ...

File Type: pdf | Size: 891 KB

HKICPA Outstanding BAFS Award 2023_website

HKICPA Outstanding BAFS Award 2023_website Outstanding BAFS Student Awards 2023 2023「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 169 KB

HKICPA Outstanding BAFS Award 2023_website

File Type: pdf | Size: 169 KB

EN PR1691PPress Release Cleanrevised

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 14 July 2023) On 8 June 2023, a Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 464 KB

Dec

892 Disciplinary proceedings in progress as at 28 December 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sep ...

File Type: pdf | Size: 357 KB

s_old_Precautionary measures and special arrangements for the AGM

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File Type: PDF | Size: 181 KB

Old_Precautionary measures and special arrangements for the AGM

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File Type: PDF | Size: 181 KB

Precautionary measures and special arrangements for the AGM revised

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File Type: pdf | Size: 181 KB

EN PR1691PPress Release Clean

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Dec

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1 Feb 2023

892 Disciplinary proceedings in progress as at 1 February 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

File Type: pdf | Size: 357 KB

MADAML

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

File Type: pdf | Size: 145 KB

AD Enforcement Sep 2020

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

File Type: pdf | Size: 345 KB

LC Enforcement Oct 2020

File Type: pdf | Size: 348 KB

Manager Internal Audit Jan 2021

Manager Internal Audit Jan 2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tie ...

File Type: pdf | Size: 355 KB

GZ Officer MC 8 May 2019

GZ Officer MC 8 May 2019 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accou ...

File Type: pdf | Size: 94 KB

AD FA Apr 2022

AD FA Apr 2022 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants tha ...

File Type: pdf | Size: 336 KB

SM_M - IT 21072022

1 The Hong Kong Institute of Certified Public Accountants is the standard-setter for Hong Kong responsible for the development, maintenance and enhancement of Hong Kong standards with a focus on accou ...

File Type: pdf | Size: 345 KB

JD Advert MMCD CC

JD Advert MMCD CC The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants ...

File Type: pdf | Size: 402 KB

Adv JD AD PLD ET27062022

Adv JD AD PLD ET27062022 1 The Hong Kong Institute of Certified Public Accountants is the standard-setter for Hong Kong responsible for the development, maintenance and enhancement of Hong Kong standa ...

File Type: pdf | Size: 351 KB

ADSSFRSR22092023

1 The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. ...

File Type: pdf | Size: 216 KB

Job Ad MMCDCC 22092023

File Type: pdf | Size: 211 KB

MMCD CC

File Type: pdf | Size: 402 KB

Adv JD - ADSS

1 The Hong Kong Institute of Certified Public Accountants is the only statutory standard setter in Hong Kong responsible for the development and maintenance of accounting, sustainability disclosure, a ...

File Type: pdf | Size: 167 KB

Practical Experience Framework

What are the key changes to the revised PE Framework What are the key changes to the revised PE Framework? The revised PE Framework was launched in December 2022. The key changes to the revised PE Fra ...

发布日期: 2024-05-09

PTI TC

www.the-pti.com customer@the-pti.com Page 1 of 2 Terms & Conditions 1. This Special Offer is only available to HKICPA Members /Student Members /Staff as learner (“Learners”). 2. The Special Offer ...

File Type: pdf | Size: 275 KB

Mobile Medical2AImrna31122022

原價3,380乳房超聲波骨質密度超聲波柏氏子宮頸細胞液基薄片檢查子宮/卵巢/膀胱超聲波原價2,200原價18,000預約及查詢美邦醫學體檢中心有限公司MOBILE MEDICAL & HEALTH CHECK CENTRE LTD美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。請先透過查詢電話預約體檢服務，方可享用優惠價 ...

File Type: pdf | Size: 1 MB

PEF Support Manual - Qualification requirements v3

3.2 Qualification requirements The MIC/MIC Deputies, Counselors and AS are the training personnel under the Practical Experience Framework. In general, they must satisfy the following: Qualification ...

File Type: pdf | Size: 212 KB

HKICPA Outstanding BAFS Award 2024_website

HKICPA Outstanding BAFS Award 2024_website Outstanding BAFS Student Awards 2024 2024「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BAFS Mock Examinati ...

File Type: pdf | Size: 124 KB

AASC20240725

1 Minutes of the 418th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 25 July 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountan ...

File Type: pdf | Size: 161 KB

2024

Publications Publications Item Date of Issue Category Subject -15 November Ethics A Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics 2024-14 25 October 2024 A ...

发布日期: 2024-01-09

Proxy Form 2024

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File Type: pdf | Size: 275 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

发布日期: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

发布日期: 2003-06-27

File Type: pdf | Size: 471 KB

ed-ISA_230_540_560_580_610_720_ED

5 January 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 23 ...

发布日期: 2007-01-09

File Type: pdf | Size: 1 MB

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update070

Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...

发布日期: 2019-03-25

File Type: pdf | Size: 523 KB

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

Annual_report_ch

2007年度報告「成功故事」作者：香港會計師公會開場：淡入（畫面拼集）時間：早上獨坐窗前，李太孤單的背影及憂傷繃緊的表情，透露出她內心的恐懼。丈夫遺下家族生意給她打埋，但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織，會員人數接近27,000，註冊學生人數12,000。公會會員可採用「會計師」稱銜（英文為certified public accountant，簡稱CPA） ...

发布日期: 2008-04-16

File Type: pdf | Size: 4 MB

hksa81016

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...

发布日期: 2019-03-25

File Type: pdf | Size: 535 KB

New QP Student Handbook

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File Type: pdf | Size: 1 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

update241

i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...

File Type: pdf | Size: 4 MB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

SAT_2018_TC_full

國家稅務總局與香港會計師公會稅務交流會議摘記2018 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港會計師公會（“公會”）於2018 年6 月25 日與國家稅務總局（“國稅總局”）在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會上屆會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會，並深信此會議能促進國稅總局與公會 ...

发布日期: 2018-08-06

File Type: pdf | Size: 533 KB

SAT_2018_SC_full

國家稅務總局與香港會計師公會稅務交流會議摘記2018 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放1 前言香港会计师公会（“公会”）于2018 年6 月25 日与国家税务总局（“国税总局”）在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会上届会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会，并深信此会议能促进国税总局与公会 ...

发布日期: 2018-08-06

File Type: pdf | Size: 509 KB

MPS_B_PartII

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

发布日期: 2018-04-18

File Type: pdf | Size: 3 MB

MPS_B_PartII

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发布日期: 2018-04-18

File Type: pdf | Size: 3 MB

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

发布日期: 2018-02-02

File Type: pdf | Size: 1022 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

发布日期: 2017-09-14

File Type: pdf | Size: 361 KB

rfi_ifrs 13rfi

IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...

发布日期: 2017-05-25

File Type: pdf | Size: 228 KB

Mod_D_Part_II_Jun2017

发布日期: 2017-04-24

File Type: pdf | Size: 1 MB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

发布日期: 2015-06-18

File Type: pdf | Size: 181 KB

C_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2015-02-12

File Type: pdf | Size: 1 MB

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

发布日期: 2014-05-28

File Type: pdf | Size: 1 MB

Module C

发布日期: 2014-02-17

File Type: pdf | Size: 553 KB

ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

发布日期: 2013-06-20

File Type: pdf | Size: 174 KB

Module C

发布日期: 2013-02-14

File Type: pdf | Size: 1 MB

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

发布日期: 2010-05-10

File Type: pdf | Size: 225 KB

ss-ifrs-for-sme

1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...

发布日期: 2009-10-23

File Type: pdf | Size: 1 MB

ss-ifrs-for-sme-v2

IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...

发布日期: 2009-10-19

File Type: pdf | Size: 956 KB

ss-ifrs-for-sme-v1

发布日期: 2009-10-06

File Type: pdf | Size: 428 KB

080604

BY EMAIL & BY HAND Our Ref: C/EPL 8 June 2004 Mr. Richard Williams, Head of Listing, Hong Kong Exchanges and Clearing Limited, 11th Floor, One International Finance Centre, 1 Harbour View Street, ...

发布日期: 2004-06-09

File Type: pdf | Size: 217 KB

ssap25

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