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sub_d1

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 December 2015 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH ...

发布日期: 2015-12-29

File Type: pdf | Size: 622 KB

TeacherExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

发布日期: 2015-11-25

File Type: pdf | Size: 4 MB

hk-tax

(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...

发布日期: 2015-07-24

File Type: pdf | Size: 79 KB

A_Preseen_Jun2015_v2

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: 2015-02-13

File Type: pdf | Size: 981 KB

A_Preseen_Jun2015

发布日期: 2015-02-13

File Type: pdf | Size: 981 KB

022 ipvoice_rif article - jm

1 Arbitrability of Shareholders’ Claims Jose Antonio Maurellet, Des Voeux Chambers The question as to whether a shareholders’ petition to wind up a company on the just and equitable ground may be stay ...

发布日期: 2015-01-26

File Type: pdf | Size: 313 KB

021 ipvoice_RIF Article - CMED

1 Jurisdiction in Cross-Border Insolvency and the Importance of Local Creditors Jose-Antonio Maurellet, Des Voeux Chambers Justin Ho, Temple Chambers Introduction In recent years, the Hong Kong Courts ...

发布日期: 2014-08-21

File Type: pdf | Size: 314 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

发布日期: 2014-07-23

File Type: pdf | Size: 36 KB

co-report-2013

Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

发布日期: 2014-06-11

File Type: pdf | Size: 390 KB

FEPIJune2013EP

Final Examination (June 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper I (The main purpose of the following report ...

发布日期: 2013-09-17

File Type: pdf | Size: 148 KB

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

发布日期: 2013-08-02

File Type: pdf | Size: 52 KB

1020-1

Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...

发布日期: 2011-08-09

File Type: pdf | Size: 231 KB

top-student

Diploma in Insolvency 2009/2010 Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010Diploma in Insolvency 2009/2010 Diploma in I ...

发布日期: 2010-07-20

File Type: pdf | Size: 41 KB

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

发布日期: 2009-01-30

File Type: pdf | Size: 139 KB

ED-IFRIC9nIFRIC16

发布日期: 2009-01-30

File Type: pdf | Size: 139 KB

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

发布日期: 2008-12-22

File Type: pdf | Size: 391 KB

060427HKEx

27 April 2006 Our Ref.: C/CFC, M40908 Corporate Communications Department Re: Discussion Paper on GEM Hong Kong Exchanges and Clearing Limited 12/F., One International Finance Centre 1 Harbour View St ...

发布日期: 2006-04-28

File Type: pdf | Size: 147 KB

0510

Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...

发布日期: 2005-11-16

File Type: pdf | Size: 49 KB

FRSCMS-Oct

发布日期: 2005-11-16

File Type: pdf | Size: 49 KB

HKICPA_Submission_ED_ISA_705_706

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

发布日期: 2005-09-26

File Type: pdf | Size: 289 KB

HKICPA_Submission_ED_ISA_705_706_Sept05

发布日期: 2005-09-26

File Type: pdf | Size: 289 KB

HKICPA_Submission_ED_ISA_705_706_Sept 05

发布日期: 2005-09-26

File Type: pdf | Size: 289 KB

sas420

SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

发布日期: 2005-06-30

File Type: pdf | Size: 29 KB

sas160

SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...

发布日期: 2005-06-23

File Type: pdf | Size: 142 KB

submission_sq

3 June 2005 By E-mail (iasb@iasb.org) and by Post Our Ref.: C/GSBWG Mr. Paul Pacter Director International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Pacte ...

发布日期: 2005-06-07

File Type: pdf | Size: 177 KB

0503

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

发布日期: 2005-05-04

File Type: pdf | Size: 166 KB

FRSCMS-Mar

发布日期: 2005-05-04

File Type: pdf | Size: 166 KB

sas310

SAS 310 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 310 AUDITING IN A COMPUTER INFORMATION SYSTEMS ENVIRONMENT (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 ...

发布日期: 2004-09-03

File Type: pdf | Size: 123 KB

interpretation12

Interpretation 12 (June 2001) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 12 Business combinations -Sub ...

发布日期: 2004-05-28

File Type: pdf | Size: 101 KB

ssap19

SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...

发布日期: 2004-05-28

File Type: pdf | Size: 120 KB

ssap13

SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...

发布日期: 2004-05-28

File Type: pdf | Size: 126 KB

2003pr06

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 ...

发布日期: 2003-08-20

File Type: pdf | Size: 40 KB

copyright_bill2003

-1 -Our Ref.: C/EPLM 28 June 2003 Hon. Sin Chung-Kai Chairman of the Bill Committee on the Copyright (Amendment) Bill 2003, Room 601, 6/F Citibank Tower 3 Garden Road Central, Hong Kong. Dear Sir, Cop ...

发布日期: 2003-07-09

File Type: pdf | Size: 101 KB

ed-pn1000

ED/PN 1000 (June 2003) 1 PRACTICE NOTE 1000 INTER-BANK CONFIRMATION PROCEDURES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

发布日期: 2003-06-06

File Type: pdf | Size: 25 KB

ed-pn1000

发布日期: 2003-06-06

File Type: pdf | Size: 25 KB

ed-pn1001

ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...

发布日期: 2003-06-06

File Type: pdf | Size: 27 KB

ed-pn1001

发布日期: 2003-06-06

File Type: pdf | Size: 27 KB

SEHK-gem

-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...

发布日期: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-gem

发布日期: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-ch17

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...

发布日期: 2000-07-10

File Type: pdf | Size: 70 KB

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022 ipvoice_rif article - jm

021 ipvoice_RIF Article - CMED

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top-student

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Module B (Jun 13)_Answer

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FE (Dec 2014)_Panelists Report_Paper I_Final

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