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Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

发布日期: 2019-04-23

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 12 October 2020) A Disciplinary ...

File Type: pdf | Size: 414 KB

Final_results

CPA Basketball Competition 2015 The CPA Basketball Competition 2015 concluded with Team PwC Phantom clinching the championship. 11 teams participated in the competition between 9 May – 8 August 2015. ...

发布日期: 2015-08-13

File Type: pdf | Size: 267 KB

Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

发布日期: 2019-04-23

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

发布日期: 2010-12-13

File Type: pdf | Size: 112 KB

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

20152H

Library & Study Room opening hours during examination period Examination Period: 17 November 2015 (Tuesday) – 27 December 2015 (Sunday) Library Study Room Monday -Friday 0900 -2200 Saturday 0900 - ...

发布日期: 2015-10-08

File Type: pdf | Size: 48 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 153 KB

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

File Type: pdf | Size: 376 KB

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 173 KB

FE (Jun 15) Paper II_Answer

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File Type: pdf | Size: 303 KB

FE (Dec 15) Paper II_Question

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File Type: pdf | Size: 168 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

1283_17July2018_DC order edited

IN THE MATTER OF A Complaint made under Section 3400 and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the . FAO") and referred to the Disciplinary Committee under Section 33( ...

发布日期: 2018-07-17

File Type: pdf | Size: 162 KB

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2015-10-28

File Type: pdf | Size: 428 KB

Circular_SC2015_v3_1

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

发布日期: 2015-10-05

File Type: pdf | Size: 309 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

发布日期: 2015-08-03

File Type: pdf | Size: 191 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

发布日期: 2015-08-03

File Type: pdf | Size: 191 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

发布日期: 2015-04-14

File Type: pdf | Size: 716 KB

150113

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

发布日期: 2014-11-25

File Type: pdf | Size: 376 KB

P293

Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...

File Type: ppt | Size: 3 MB

ACL

Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...

发布日期: 2015-10-25

File Type: pdf | Size: 203 KB

i2c_ias1028

14 August 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 Com ...

发布日期: 2015-08-13

File Type: pdf | Size: 91 KB

i2c_ias19

19 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settle ...

发布日期: 2015-06-19

File Type: pdf | Size: 125 KB

Inside Business

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发布日期: 2010-07-20

Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

发布日期: 2016-02-24

Comment Letters

Comment Letters Annual Improvements to IFRS 2014-2016 Cycle

发布日期: 2016-02-24

BRIGE_practice schedule_1510

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

发布日期: 2015-11-23

File Type: pdf | Size: 110 KB

Reply_Slip

To: The Management Hong Kong Institute of Certified Public Accountants 27/F, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong (Fax No.: 2147 3293 or email: theresachoi@hkicpa.org.hk) Reply Slip ...

File Type: doc | Size: 92 KB

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

File Type: pdf | Size: 719 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

发布日期: 2019-03-25

File Type: pdf | Size: 686 KB

ed1

1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...

发布日期: 2017-02-01

File Type: pdf | Size: 833 KB

2021

Sustainability News and Developments Date Title 16 December 2021 Emmanuel Faber appointed to lead the International Sustainability Standards Board 16 December 2021 Cross-Agency Steering Group announce ...

发布日期: 2022-04-04

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

File Type: ppt | Size: 698 KB

Seminars (Archives)

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发布日期: 2021-03-31

ed_1509

Exposure Draft ED/2015/9 November 2015 Comments to be received by 18 March 2016 Transfers of Investment Property Proposed amendment to IAS 40Transfers of Investment Property (Proposed amendment to IAS ...

发布日期: 2015-11-18

File Type: pdf | Size: 124 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 324 KB

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 172 KB

FE December 2015 Paper I Panelists' Report_Final

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File Type: pdf | Size: 240 KB

A5a

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

发布日期: 2012-03-29

File Type: pdf | Size: 144 KB

SCCLR_II_appendixA

1 Appendix A Extract of HKSA responses to the HKEx Consultation Paper on Proposed Amendments to the Listing Rules relating to Corporate Governance Issues Introduction of “total assets test” and “turno ...

发布日期: 2003-10-21

File Type: pdf | Size: 20 KB

The Real Estate Developers Assn 30-Aug-02

30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...

发布日期: 2002-09-04

File Type: pdf | Size: 1 MB

ETS M14 Dec 2023

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发布日期: 2021-11-04

ETS M14 Dec 2023

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发布日期: 2021-05-05

Cir2013_CPA Practices_flyer

500,000 LIFE & ADD PROTECTION BY AIA Group Insurance Program for Member Practices 2013/2014 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Pract ...

发布日期: 2013-10-07

File Type: pdf | Size: 142 KB

A2a

23 Agenda item A2 -Salaries tax issues (a) Simple apportionment approach for splitting source of restricted share income upon change of employment In the case of stock options with a vesting period sp ...

发布日期: 2012-03-29

File Type: pdf | Size: 100 KB

Outstanding BAFS students award list 2023_Web1

Outstanding BAFS Student Awards 2023Congratulations to the following 64 candidates of the HKICPA/HKABE BAFS Mock Examination who achieved level 5** in the 2023 HKDSE examination for BAFS.In recognizin ...

File Type: pdf | Size: 41 KB

FE _Dec 16_ Paper II_Question

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发布日期: 2016-12-09

File Type: pdf | Size: 174 KB

FE (Dec 15) Paper I_Answer_1

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File Type: pdf | Size: 314 KB

FE (Dec 15) Paper I_Answer

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File Type: pdf | Size: 314 KB

Comment Letters

Comment Letters Proposed amendment to IFRS 4

发布日期: 2016-02-15

Comment Letters

Comment Letters Proposed amendment to IFRS 4

发布日期: 2016-02-15

Web_Hard Rock Cafe_20150720

Hard Rock Café Hong Kong is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates and GAA members OOffffee ...

发布日期: 2015-07-29

File Type: pdf | Size: 174 KB

dd_150828

Dear members, The August dance dinner will be held on Friday, 28 August 2015 at 7:00 pm at SLADANCE (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). ...

发布日期: 2015-07-28

File Type: pdf | Size: 107 KB

prizesponsorship

National Day Celebration Dinner Thursday, 24 September 2015 Prize Sponsorship Form (please return by 24 August 2015) To: Corporate Events Department Hong Kong Institute of Certified Public Accountants ...

发布日期: 2015-07-23

File Type: pdf | Size: 172 KB

dd_150724

Dear members, The July dance dinner will be held on Friday, 24 July 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...

发布日期: 2015-06-23

File Type: pdf | Size: 107 KB

dd_150227

Dear members, The February dance dinner will be held on Friday, 27 February 2015 at 7:00 pm at新光宴會廳at 2/F, Hsin Kuang Centre, 120 Lung Cheung Road, Wong Tai Sin (黃大仙龍翔道120號新光中心2樓). Please click here f ...

发布日期: 2015-01-26

File Type: pdf | Size: 107 KB

Module C Pre-seen 20162

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: 2016-08-05

File Type: pdf | Size: 379 KB

e-Series (Apr 2018)

e-Series (Apr 2018) e-Series – New e-Learning Courses on Compliance, Corporate Finance and Taxation The Institute continues to launch e-Learning courses under the "e-Series" to address membe ...

File Type: pdf | Size: 543 KB

D-15-1117P_DC order_Edited

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

发布日期: 2017-10-12

File Type: pdf | Size: 745 KB

ed_1510

Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...

发布日期: 2015-11-18

File Type: pdf | Size: 166 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

发布日期: 2015-08-05

File Type: pdf | Size: 326 KB

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...

File Type: pdf | Size: 527 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

151215

Cybercrime from the defensive perspective About the topic Following the first session in October on cybercrime from the law enforcement perspective, participants should have general understanding abou ...

发布日期: 2015-12-07

File Type: pdf | Size: 210 KB

151215old

发布日期: 2015-11-17

File Type: pdf | Size: 210 KB

151119

Fraud Risk Indicators in China About the topic Investing in emerging markets, such as China, can offer significant rewards, but it also carries some additional risk, including the risk of financial st ...

发布日期: 2015-11-11

File Type: pdf | Size: 208 KB

151124

Developments in cross-border insolvency recognition About the topic At this seminar, Stuart Tait and Chris Dobby, partners at Hogan Lovells, will speak on the latest developments in cross-border insol ...

发布日期: 2015-11-09

File Type: pdf | Size: 246 KB

Circular_GIG151121

Play With a Golf Professional (On Course Practice) Date: Saturday, 21 November 2015 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy ...

发布日期: 2015-11-05

File Type: pdf | Size: 322 KB

Circular_GIG151202_rv

The 17th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 2 December 2015 We are appealing to elite CPA golfers to represent the Inst ...

发布日期: 2015-11-04

File Type: pdf | Size: 122 KB

Circular_GIG1511

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

发布日期: 2015-09-22

File Type: pdf | Size: 259 KB

Circular_GIG1510

发布日期: 2015-08-25

File Type: pdf | Size: 259 KB

151006

Cybercrime from the law enforcement perspective About the topic The prevalence of technology crimes has surged significantly in recent years, even though the overall crime rate has dropped. These kind ...

发布日期: 2015-08-10

File Type: pdf | Size: 209 KB

150630

Can Hong Kong learn from Singapore's Experience in Corporate Insolvency Law Reform? About the topic Singapore and Hong Kong share considerable similarities in their legal tradition as well as soci ...

发布日期: 2015-05-28

File Type: pdf | Size: 238 KB

Circular_SNIG150516_v2

Snooker Fun Day To promote friendship and the game of snooker among members, Snooker Interest Group (SnIG) has organised a Snooker Fun Day. Experienced players will be there to give you tips and demon ...

发布日期: 2015-05-04

File Type: pdf | Size: 292 KB

Flyer_SNIG1505

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

发布日期: 2015-05-04

File Type: pdf | Size: 197 KB

150520

Removal of liquidators under BVI law About the topic Knowledge of the law and practice of insolvency in the British Virgin Islands (BVI) is important for insolvency practitioners doing cross-border wo ...

发布日期: 2015-05-04

File Type: pdf | Size: 199 KB

cfs-may-jun

Date /Programme code Time Topic Language Venue Saturday, 16 May 2015 9:30 a.m. – (W150516S) 1:00 p.m. Saturday, 13 June 2015 9:30 a.m. – (W150613AS) 1:00 p.m. Saturday, 30 May 2015 (W150530S) Saturday ...

发布日期: 2015-04-13

File Type: pdf | Size: 600 KB

150429

Bringing a successful misfeasance claim About the topic At this seminar, Ludwig Ng, Partner of ONC Lawyers, will examine the latest developments in English, Hong Kong and Commonwealth authorities on m ...

发布日期: 2015-04-08

File Type: pdf | Size: 210 KB

150326

Outlook of the Chinese stock market About the topic At this seminar, Lai Voon San, Senior Fund Manager and Director, Investment Operations, Value Partners Group Limited will speak about the fundamenta ...

发布日期: 2015-03-19

File Type: pdf | Size: 238 KB

tue

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2015-03-12

File Type: pdf | Size: 312 KB

150211

Bankruptcy of former high net worth individuals -issues and challenges About the topic At this seminar, John Lees, Managing Director, JLA Asia and Richard Hudson, Partner, Deacons, will speak about le ...

发布日期: 2015-01-23

File Type: pdf | Size: 252 KB

150121

Remedies for Protection of Members' Interests under the Companies Ordinance, Cap 622 Investments About the topic The new Companies Ordinance, Cap 622, has grouped Remedies for Protection of Compan ...

发布日期: 2015-01-16

File Type: pdf | Size: 249 KB

Circular_DBIG201501_rv2

Rowing Courses The Dragon Boat Interest Group is organizing a progressive two-oared sculling training where members are required to take the elementary level (Star 1 & 2) before enroll into the ad ...

发布日期: 2014-12-16

File Type: pdf | Size: 237 KB

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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发布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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File Type: pdf | Size: 947 KB

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搜寻结果对于 "拇指搜索引擎,360杀毒软件下载2015官方下载64,搜狗地图离线导航咨询QQ:4826193" : 3501 - 3600 of 6826

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Financial reporting issues

PR_20201012_EN

Final_results

Financial reporting issues

Tesla Offer til Dec 2024

joint-declaration-annex1_en

update171

20152H

update164

Module A (Jun 2017)_Answer

Module C (Dec 15)_Question

FE (Jun 15) Paper II_Answer

FE (Dec 15) Paper II_Question

em__susec

update165

1283_17July2018_DC order edited

jf_oct

Circular_SC2015_v3_1

CFIG150916

CFIG150916

cfw150612

150113

P293

ACL

i2c_ias1028

i2c_ias19

Inside Business

Comment Letters

Comment Letters

BRIGE_practice schedule_1510

BRIGE_practice schedule_1509

BRIGE_practice schedule_1508

BRIGE_practice schedule_1507

BRIGE_practice schedule_1506

BRIGE_practice schedule_1505

BRIGE_practice schedule_1504

BRIGE_practice schedule_1501

Reply_Slip

M14 Pilot Paper

update174

ed1

2021

J2395-Final_report

Seminars (Archives)

ed_1509

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question

Module C (Jun 16)_Question

FE December 2015 Paper I Panelists' Report_Final

A5a

SCCLR_II_appendixA

The Real Estate Developers Assn 30-Aug-02

ETS M14 Dec 2023

ETS M14 Dec 2023

Cir2013_CPA Practices_flyer

A2a

Outstanding BAFS students award list 2023_Web1

FE _Dec 16_ Paper II_Question

FE (Dec 15) Paper I_Answer_1

FE (Dec 15) Paper I_Answer

Comment Letters

Comment Letters

Web_Hard Rock Cafe_20150720

dd_150828

prizesponsorship

dd_150724

dd_150227

Module C Pre-seen 20162

e-Series (Apr 2018)

D-15-1117P_DC order_Edited

ed_1510

examans

Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited

Quality assurance department report 2020

151215

151215old