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paper20507

1 Accounting for premium received upfront from the sale of a single legal contract comprising, in substance, several contracts for accounting purposes1. Background Entity X sells yearly renewable insu ...

File Type: pdf | Size: 341 KB

Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

File Type: pdf | Size: 382 KB

c_appendix_b_1

Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...

发布日期: 2010-09-15

File Type: pdf | Size: 35 KB

c_appendix_b

发布日期: 2010-09-15

File Type: pdf | Size: 35 KB

ma-20130208-tc

1 致：編採主任及記者：愛情的力量知名的會計師夫婦講述如何在工作、生活和婚姻中取得平衡（香港，二零一三年二月八日） — 如果會計師的另一半也是會計師，兩人便有相似的興趣可互相交流，同享喜樂，但兩人亦可能因經常出差公幹，異地分隔，容易令婚姻關係出現問題。A Plus 二月號訪問四對資深會計師夫婦，包括方正與黃吉雯、徐佩恩與林倩麗、周福安與何智慧，以及葉家裕與招桂芳，了解他們如何面對種種的障礙，維持 ...

发布日期: 2013-02-08

File Type: pdf | Size: 168 KB

pr-20120706-tc

1 致：編採主任及記者：香港蓬勃藝術發展背後的會計師A Plus 七月號專題介紹會計師發揮他們的創意，參與發展香港成為藝術世界的新寵兒；其他專題包括公會新任行政總裁的首要工作、證監會財務總監談論市場的監管，以及法證會計的迅速發展（香港，七月六日） — 香港一度被詬病為「文化沙漠」，現在卻是國際間最熱鬧的藝術重鎮之一，期間會計師擔當了重要角色。在A Plus 七月號的專題中，不論是拍賣昂貴的藝術品 ...

发布日期: 2012-07-06

File Type: pdf | Size: 168 KB

pr20120807tc

1 致：編採主任及記者：企業醜聞促使內部審計成為焦點所在A Plus 八月號探討內部審計師如何經歷角色轉變，成為精明的「警察」；其他專題包括香港首次公開招股(IPO)的前景、女性會計師如何打破晉身高層的障礙等（香港，八月七日） — 環球經濟問題及企業醜聞日益嚴重，如匯豐銀行最近便被揭發參與清洗黑錢的活動，因此公司內部審計師再次走到台前，成為業界的焦點。據香港會計師公會官方刊物A Plus 八月號 ...

发布日期: 2012-08-07

File Type: pdf | Size: 179 KB

pr-20111205-c

致：編採主任及記者：蘭桂坊模式是否可以複制輸出？ A Plus 十二月號現已出版，今期的專題包括蘭桂坊在內地擴展、整合匯報、澳門賭博業盟主地位受到挑戰、以及中國的地下錢莊（香港，十二月五日） — 香港在採用整合匯報方面滯後，不過兩間本地公司中電集團和匯豐銀行被挑選參加全球的整合匯報試點計劃，有望樹立良好模範，成為其他企業的仿傚對象。香港會計師公會官方雜誌A Plus 十二月號闡釋為何整合匯報的會 ...

发布日期: 2011-12-01

File Type: pdf | Size: 194 KB

pr-20110928c

1 致：編採主任及記者：中國智能手機遊戲行業方興未艾A Plus 十月號現已出版，今期探討港元掛鈎會否不合時宜以及財務總監對公司進行首次公開招股的重要性，亦討論各大會計師事務所的招聘計劃（香港，九月二十八日） — 中國的智能手機遊戲行業方興未艾，年度增長率達20%。格融移動(Glu Mobile)大中華區總裁鄭永強先生指出，倘中國智能手機遊戲行業持續增長，未來數年中國市場將取代美國領導全球。格融 ...

发布日期: 2011-09-28

File Type: pdf | Size: 207 KB

pr-20110905-c

1 致：編採主任／新聞／財經版編輯內地及香港會計組織簽署《審計準則持續等效聯合聲明》準則全球通行，方便跨境商貿及上市（香港，二零一一年九月五日） — 內地與香港的審計準則制定機構今天簽署聯合聲明，雙方承諾維持兩地審計準則持續等效。中國審計準則委員會和香港會計師公會已於二零零七年十二月六日就內地審計準則與香港審計準則等效簽署了聯合聲明。簽署持續等效聯合聲明的代表一方香港會計師公會會長蔡永忠表示：「雙 ...

发布日期: 2011-09-02

File Type: pdf | Size: 187 KB

e-Learning & F2F (Apr 2018)

e-Learning & F2F (Apr 2018) 1186r3_20180416 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Finance The Institute continues to launch new e-Learning courses under the ...

File Type: pdf | Size: 454 KB

pr_20170814_tc

1 致：編採主任／新聞財經版輯香港會計師公對香港會計師公對香港會計師公對香港會計師公對一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分一名執業會計師作出紀律處分（香港，二零一七年八月十四日）香港會計師公會轄下一紀律委員會，於二零一七年七月六日命令由二零一七年八月十五日起吊銷Charles Pearson Fearn ...

发布日期: 2017-08-14

File Type: pdf | Size: 402 KB

june

Latin/Ballroom Dance Class Date & Class Time 8:00 pm – 9:30 pm Instructor Mr. Jacky Chu Venue Members’ Lounge, HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai Fee HK360 /4 sessions (T ...

发布日期: 2012-06-05

File Type: pdf | Size: 316 KB

may

Latin/Ballroom Dance Class Date & Class Date Date **Rumba technique class (Tuesday) Tango – Elementary II (Thursday) 1. 29 May 2012 24 May 2012 2. 5 June 2012 31 May 2012 3. 12 June 2012 7 June 20 ...

发布日期: 2012-04-16

File Type: pdf | Size: 334 KB

apr

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary II (Tuesday) Tango – Elementary I (Thursday) 1. 24 April 2012 19 April 2012 2. 8 May 2012 26 April 2012 3. 15 May 2012 3 May 20 ...

发布日期: 2012-03-12

File Type: pdf | Size: 341 KB

mar

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Waltz – Elementary II (Thursday) 1. 20 March 2012 15 March 2012 2. 27 March 2012 22 March 2012 3. 10 April 2012 29 ...

发布日期: 2012-02-14

File Type: pdf | Size: 302 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha technique class (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 2012 3. 6 M ...

发布日期: 2012-01-17

File Type: pdf | Size: 296 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha with technique training (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 201 ...

发布日期: 2012-01-12

File Type: pdf | Size: 296 KB

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

发布日期: 2012-01-11

File Type: pdf | Size: 281 KB

dec

Latin/Ballroom Dance Class Date & Class Date Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 13 December 2011 8 December 2011 2. 20 December 2011 15 December 2011 3. 3 J ...

发布日期: 2011-11-03

File Type: pdf | Size: 313 KB

nov

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...

发布日期: 2011-10-13

File Type: pdf | Size: 290 KB

oct

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...

发布日期: 2011-09-15

File Type: pdf | Size: 289 KB

sep

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary I (Tuesday) Samba – Elementary I (Thursday) 1. 20 September 2011 8 September 2011 2. 27 September 2011 15 September 2011 3. 4 O ...

发布日期: 2011-08-17

File Type: pdf | Size: 297 KB

aug

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary I (Tuesday) Cha Cha – Elementary I (Thursday) 1. 16 August 2011 4 August 2011 2. 23 August 2011 11 August 2011 3. 30 August 201 ...

发布日期: 2011-07-06

File Type: pdf | Size: 292 KB

circular_july

Latin/Ballroom Dance Class Date & Class Date Date Rumba with technique training (Tuesday) Waltz – Elementary II (Thursday) 1. 19 July 2011 [new date] 7 July 2011 2. 26 July 2011 14 July 2011 3. 2 ...

发布日期: 2011-06-29

File Type: pdf | Size: 305 KB

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

发布日期: 2011-05-12

File Type: pdf | Size: 290 KB

may

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...

发布日期: 2011-04-27

File Type: pdf | Size: 284 KB

apr

Latin/Ballroom Dance Class .Date & Class Date Date Paso Doble – Elementary I (Tuesday) Quickstep – Elementary II (Thursday) 1. 12 April 2011 7 April 2011 2. 19 April 2011 14 April 2011 3. 26 April ...

发布日期: 2011-03-02

File Type: pdf | Size: 300 KB

mar

Latin/Ballroom Dance Class .Date & Class Date Date Rock n Roll – Elementary II (Tuesday) Waltz – Elementary I (Thursday) 1. 8 March 2011 10 March 2011 2. 15 March 2011 17 March 2011 3. 22 March 20 ...

发布日期: 2011-02-11

File Type: pdf | Size: 288 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...

发布日期: 2011-01-05

File Type: pdf | Size: 278 KB

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Foxtrot – Elementary II (Thursday) 1. 4 January 2011 6 January 2011 2. 11 January 2011 13 January 2011 3. 18 Jan ...

发布日期: 2010-11-17

File Type: pdf | Size: 195 KB

20150508_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions in May and June for members who are photography enthusiasts. Field trips wit ...

发布日期: 2015-03-17

File Type: pdf | Size: 824 KB

160618_Lotus Photography Tour

Two-day Lotus Photography Tour The Photography Interest Group (PoIG) has organised a two-day trip to Shenzhen and Sanshui (深圳及三水) for members who are interested in lotus photography and wish to practi ...

发布日期: 2016-03-30

File Type: pdf | Size: 424 KB

160618_Lotus Photography Tour

发布日期: 2016-03-30

File Type: pdf | Size: 424 KB

Circular_SGIG150122_Ensemble_rv

Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...

发布日期: 2014-12-15

File Type: pdf | Size: 415 KB

ma-0618-tc

1 致：編採主任及記者： Yahoo 會計學A Plus 六月號專訪Yahoo 亞太區財務總監、了解會計師如何打擊網絡罪行、探討如日中天的管理會計師，以及由加拿大註冊會計師協會會長兼行政總裁分享他們的統一之路（香港，二零一四年六月十二日） — Yahoo 是全世界最大的互聯網公司之一，其門戶網站在香港的滲透率達95%。A Plus 專訪其財務總監兼公會會員郭沛蓉，了解在以增長為目標的科技界工作所面 ...

发布日期: 2014-06-12

File Type: pdf | Size: 157 KB

ma-20120508-tc

致：編採主任及記者： Harvey Nichols 邁向全球化，但暫不踏足中國市場A Plus 五月號現已出版，本期專題包括訪問英國名店行政總裁也是香港會計師，了解該名店的擴充計劃；探討會計師事務所諮詢業務的急速發展，中國天使投資者的逐漸成形，以及工作旺季的情緒處理（香港，五月八日） — 全球的奢侈品牌都希望在中國市場分一杯羹，惟Harvey Nichols 例外。香港會計師公會官方雜誌A Plu ...

发布日期: 2012-05-08

File Type: pdf | Size: 200 KB

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

发布日期: 2016-03-04

File Type: pdf | Size: 807 KB

e-Learning & F2F (Apr2017)v2

e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...

File Type: pdf | Size: 488 KB

alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

发布日期: 2014-09-15

File Type: pdf | Size: 122 KB

e-Learning & F2F (Apr2017)

e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...

File Type: pdf | Size: 439 KB

e-Learning & F2F (Oct_Nov 2017)

e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...

File Type: pdf | Size: 442 KB

map

ITIG Site Visit to Ngong Ping 360 Location Map of Assembly Point Exit B Assembly Point

发布日期: 2015-01-29

File Type: pdf | Size: 305 KB

Janet Kwan_2014

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 Level 2 Business Seminar Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. ...

发布日期: 2014-11-17

File Type: pdf | Size: 523 KB

GIG100116

Golf Day at Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members to put in practice w ...

发布日期: 2010-01-11

File Type: pdf | Size: 264 KB

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搜寻结果对于 "狐狸搜索引擎,360搜索引擎主页,电影磁力搜索引擎咨询电话:13450227654" : 1701 - 1750 of 2893

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paper20507

Zung Fu Offer Sep 2024

c_appendix_b_1

c_appendix_b

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pr-20120706-tc

pr20120807tc

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e-Learning & F2F (Apr 2018)

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20150508_Photography sharing sessions

160618_Lotus Photography Tour

160618_Lotus Photography Tour

Circular_SGIG150122_Ensemble_rv

ma-0618-tc

ma-20120508-tc

PoIG160420_Photography sharing session

e-Learning & F2F (Apr2017)v2

alert19

e-Learning & F2F (Apr2017)

e-Learning & F2F (Oct_Nov 2017)

map

Janet Kwan_2014

GIG100116

WW - 2016 Sep Price List(HKICPA)_rv

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618

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WeCare leaflet_Institute_140618