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20150410_MPSI_A

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发布日期: 2015-04-13

File Type: pdf | Size: 795 KB

1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

发布日期: 2018-02-01

File Type: pdf | Size: 165 KB

MPS_C_PartII

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发布日期: 2019-01-10

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MPS_C_PartII

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

File Type: pdf | Size: 1 MB

MPS_C_PartII

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File Type: pdf | Size: 1 MB

MPS_C_PartII

File Type: pdf | Size: 1 MB

featuredbooks-jan

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Budgeting Books E-books E-journals Bo ...

发布日期: 2013-01-07

File Type: pdf | Size: 518 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2007-03-14

File Type: pdf | Size: 158 KB

Module A 20140520 handouts

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发布日期: 2014-05-21

File Type: pdf | Size: 944 KB

pdf_subisa315

1 2 November 2018 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISA 315 (Revised), ...

File Type: pdf | Size: 132 KB

ed_20161

Exposure Draft ED/2016/1 June 2016 Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Comments to be received by 31 October 2016Definition ...

发布日期: 2016-06-28

File Type: pdf | Size: 278 KB

24

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2013-10-09

File Type: pdf | Size: 464 KB

ed_ias37

IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...

File Type: pdf | Size: 165 KB

_upated 20 Mar

Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserved —— Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserve ...

发布日期: 2017-03-21

File Type: pdf | Size: 7 MB

PR-IAS24

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 Web: www.iasb.org 11 ...

发布日期: 2008-12-11

File Type: pdf | Size: 46 KB

COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

proposal2010-11

2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...

发布日期: 2010-01-18

File Type: pdf | Size: 273 KB

proposal2010-11

发布日期: 2010-01-18

File Type: pdf | Size: 273 KB

update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

发布日期: 2014-05-21

File Type: pdf | Size: 742 KB

DC order _856C_edited

, I IN T}IE MATTER OF A Complaint made under Section 34(I) and 340A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section ...

发布日期: 2017-09-14

File Type: pdf | Size: 141 KB

LPMA_6thEdition

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File Type: pdf | Size: 18 MB

s100806

How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation How to undertake finance transformation ...

发布日期: 2010-06-07

File Type: pdf | Size: 177 KB

techwatch56

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 Spotli ...

发布日期: 2007-06-06

File Type: pdf | Size: 323 KB

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

YMSC151024

Are Quality education lays a foundation for children’s future learning. This seminar will cover the importance of family partnerships and parents' involvement in promoting children's developme ...

发布日期: 2015-09-24

File Type: pdf | Size: 177 KB

aasc342

1 Minutes of the 342nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 April 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

发布日期: 2014-05-27

File Type: pdf | Size: 63 KB

featuredbooks-apr

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Taxation Books E-books E-journals Boo ...

发布日期: 2013-04-11

File Type: pdf | Size: 448 KB

auditing_annex1app_e

1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...

发布日期: 2007-12-06

File Type: pdf | Size: 41 KB

annex1app_e

发布日期: 2007-12-06

File Type: pdf | Size: 41 KB

Oct04

Auditing and Assurance Standards Committee Meeting summary – October 2004 The Auditing and Assurance Standards Committee (Committee) met on 19 October 2004. Members present at the meeting were: Carlso ...

发布日期: 2004-11-23

File Type: pdf | Size: 150 KB

382

1 Minutes of the 382nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 27 May 2020 at 8:30 a.m. Board Room of the Hong K ...

File Type: pdf | Size: 229 KB

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

发布日期: 2005-06-07

File Type: pdf | Size: 296 KB

scrutineer

发布日期: 2005-06-07

File Type: pdf | Size: 296 KB

hans

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Are we there yet? Charting the ...

发布日期: 2013-06-10

File Type: pdf | Size: 422 KB

invitation_to_comment

-1 -To: HKSA members All other interested parties INVITATION TO COMMENT (1) IAASB's EXPOSURE DRAFT OF ASSURANCE ENGAGEMENTS • PROPOSED INTERNATIONAL FRAMEWORK FOR ASSURANCE ENGAGEMENTS • PROPOSED ...

发布日期: 2003-04-24

File Type: pdf | Size: 197 KB

invitation_to_comment

发布日期: 2003-04-24

File Type: pdf | Size: 197 KB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

发布日期: 2007-04-26

File Type: pdf | Size: 875 KB

File Type: pdf | Size: 420 KB

File Type: pdf | Size: 793 KB

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1170_31Jan2018_edited

MPS_C_PartII

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concordance_072007

concordance2007

Module A 20140520 handouts

pdf_subisa315

ed_20161

24

ed_ias37

_upated 20 Mar

PR-IAS24

PR_IAS24-13Mar09

PR_IAS24-13Mar09

acc_PR_IAS24-13Mar09

COErevised18

proposal2010-11

proposal2010-11

update168

ed_disclosure

DC order _856C_edited

LPMA_6thEdition

s100806

techwatch56

Module D Taxation Part 3

YMSC151024

aasc342

featuredbooks-apr

auditing_annex1app_e

annex1app_e

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382

scrutineer

scrutineer

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invitation_to_comment

invitation_to_comment

Part1_I2C_IASB_Preliminary_views_Insurance

Case question_Mainland of China

Case question_Mainland of China

Case question_Mainland of China

D-10-0471H_decision

techwatch77

techwatch68

Module 14_LP

Appendices