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Module D WS2 - June 2013

Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...

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Module D Workshop 2 - June 2013

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Module D WS2_June 2013

发布日期: 2013-06-11

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

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lpd

发布日期: 2012-03-23

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pe-tts-workshop-tue

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

发布日期: 2010-06-14

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Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

发布日期: 2006-10-19

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021219e

-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...

发布日期: 2002-12-21

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Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

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Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

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Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

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Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

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Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

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MPS_D_PartI

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 ...

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06p5

1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...

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MPS_D_PartII

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MPS_D_PartI

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HK Best written proposal 2020_Sub-degree group

Speed Noodle Limited Table of Contents 1. Executive Summary ............................................................................................... 1 2. Financial Analysis..................... ...

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1338_21June2019_DC order

. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...

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DC order_1287F_19 Mar_edited

IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

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Best Written Proposal 2022 HK Subdegree

1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...

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Ventria Rehabilitation Centre

Offers: Physiotherapy, Occupational Therapy and Prehab Training (45 / 90 mins sessions) 1. 15% off on single treatment 2. 20% off for 10-session treatment package Refer to flyer for more details Eligi ...

发布日期: 2020-11-11

Financial reporting issues

Questions and Answers on financial reporting issues relating to the transition from the predecessor Companies Ordinance (Cap. 32) to the new Companies Ordinance (Cap. 622) ("new CO") These Q ...

发布日期: 2019-04-23

contentpage

i contents (12/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to December 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accoun ...

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Cantabile_Oct2017_workshop_170804

Please email us at ruby@cantabile.hk for further enquiry. Visit our website: www.cantabile.hk The personal data collected will be used solely by Cantabile Limited for the purpose of workshop and will ...

发布日期: 2017-08-03

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Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

发布日期: 2017-06-13

Circular_GIG1603

The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...

发布日期: 2016-02-03

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hkics_131021

Supporting organisation Host Supporting organisation The Governance of Corporate Acquisitions ECPD/CPD point(s) : The HKICS : 3 points The HKICPA : 3 hours The Law Society of Hong Kong : 3 points The ...

发布日期: 2013-09-17

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20111118

Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...

发布日期: 2011-09-04

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0303-1

Proceedings No.: D-03-0574C IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

发布日期: 2011-07-28

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mpsf-v1

Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

发布日期: 2010-03-18

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mpsf-v2

W Enrolment Form Name : Student No. : Tel (Day Time) : Tel (Mobile) : Email Address : Mailing Address : Payment of 150 per seminar (please use separate cheque for each seminar) 9 November 2009 – Modul ...

发布日期: 2009-10-23

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App_ptt

Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...

发布日期: 2009-09-10

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W091024S

Understanding Structured Products for Accountants Case Study Workshop Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with abo ...

发布日期: 2009-08-20

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W091031S

Credit Analysis for SMEs Case Study Workshop (Part 1) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with about 15 years’ han ...

发布日期: 2009-08-14

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Stmatters

Student matters Prospective CPA Issue No. 44 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Sign up as a QP representative QP candidates’ comments are valuable for enh ...

发布日期: 2009-02-26

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temp-EAC_App_form

Examination Assistance Seminars on QP Modules B and D September 2007 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use s ...

发布日期: 2007-10-29

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EAC_App_form

发布日期: 2007-10-29

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Workshop Topics Module A Workshop 2 (June 2015)

Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...

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B - ws 1 session 3 (20111)

B - ws 1 session 3 (20111) Corporate Financing 17 Workshop 1 Session 3 Pre-workshop exercise 2 (Executive Management) Penny Wong, CFO, has asked you to attend a GMHK organisational business strategy p ...

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DutyRoster(19-23Jan2015)

DutyRoster(19-23Jan2015) Duty Roster for 19 -23 January 2015 ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking No. Title Name 19-Jan-14 20-Jan-14 21-Jan-14 22-J ...

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CO-rewrite - non transitional QA

Question A1f Can a company claim exemption from preparing a business review for the directors report Answer Under section 388(3)(c) a private company that does not fall within the reporting exemption ...

发布日期: 2019-04-18

CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

发布日期: 2019-04-18

2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

发布日期: 2023-01-03

CO-rewrite - non transitional QA

Interaction between the eligibility for the reporting exemption Answer There is no clear link stated in the new CO between the requirements in section 379(3) (on the eligibility for not preparing cons ...

发布日期: 2019-04-18

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

发布日期: 2023-01-03

AEAS apprentices_interns

Version: Aug 2024 1 Apprenticeship/internship programme of Authorized Employer (“AE”)/Authorized Supervisor (“AS”) Under the revised Practical Experience Framework (“PE Framework”), the practical expe ...

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update152

i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

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pn8302018

1 PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods ending ...

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pn8302018

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pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

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Application Submission Details Early Bird Scheme

Application Submission Details Early Bird Scheme P. 1 of 3 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Q ...

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Supplement_D_1

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发布日期: 2014-09-02

Supplement_D

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Supplement_D

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Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

Module B (Jun 2013) Workshop 2

Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...

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t4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

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4c20

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reporteco

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

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ed_pn6202t

Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 (Revised) Revised February 2013, January 2018, [ ] 2019 Effective upon issue COMMUNICATION BETWEEN ...

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Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

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11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

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11mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

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13mkr

Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...

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20150410_MPSI_A

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发布日期: 2015-04-13

info-sheet

Page 1 PRACTICAL EXPERIENCE FRAMEWORK REQUIREMENTS Introduction The Hong Kong Institute of Certified Public Accountants, incorporated by the Professional The Hong Kong Institute of Certified Public Ac ...

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update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

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LPMD_6thEdition

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update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

发布日期: 2018-10-09

overview-2018_1

发布日期: 2018-10-09

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AG5Feedback

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Hong Kong Institute of CPAs Feedback Statement on PIR of AG 5 Page 1 of 23 CON ...

发布日期: 2018-09-10

AG5Feedbackold

Feedback Statement Post-Implementation Review of Accounting Guideline 5 Merger Accounting for Common Control Combinations Page 1 of 23 CONTENTS Page Introduction……………………………………………………………………………………….2 Exe ...

发布日期: 2018-08-23

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edbc_cfup

Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...

发布日期: 2015-05-27

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20150526_ETSII_B

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发布日期: 2015-05-27

20121122_ModuleD_Case

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发布日期: 2012-12-05

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insolvency_guidance_note

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

发布日期: 2012-09-21

120812rules

Rules for Admission of Firms and Persons for Taking-up Appointment of Liquidators or Special Managers in Non-Summary Court Winding-up Cases These Rules set out the provisions of the Official Receiver’ ...

发布日期: 2012-08-14

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D9

IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...

发布日期: 2004-07-19

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ED-D9

IFRIC DRAFT INTERPRETATION D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be ...

发布日期: 2004-07-19

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update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

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Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

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HKBN Handbill 20230430 English

service at the designated or address within 120 days prior to registrationservice at the designated or address within 120 days prior to registration service at the designated or address within 120 day ...

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

发布日期: 2016-03-01

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 ...

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ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

发布日期: 2002-10-21

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Financial Statements

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Financial Statements

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update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

发布日期: 2018-06-28

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tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

发布日期: 2013-08-02

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-10-30