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update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

发布日期: 2019-03-25

File Type: pdf | Size: 844 KB

MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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 pur ...

发布日期: 2017-04-18

File Type: pdf | Size: 557 KB

MPS_Module D_Part 2_Upload

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 ...

发布日期: 2016-05-04

File Type: pdf | Size: 1 MB

DC order-0852-0427

IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...

发布日期: 2016-04-27

File Type: pdf | Size: 502 KB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

发布日期: 2015-06-09

File Type: pdf | Size: 1 MB

fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

发布日期: 2013-08-15

File Type: pdf | Size: 208 KB

edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

发布日期: 2012-05-29

File Type: pdf | Size: 160 KB

techwatch110

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 Financ ...

发布日期: 2011-12-09

File Type: pdf | Size: 300 KB

techwatch110

发布日期: 2011-12-09

File Type: pdf | Size: 300 KB

ifacpolicy-4old

December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...

发布日期: 2010-12-23

File Type: pdf | Size: 348 KB

rescue_ltr

By email and by post 4 February 2010 Our Ref.: C/RIF, M68531 Division 4, Financial Services Branch Financial Services and the Treasury Bureau 15/F Queensway Government Offices 66 Queensway Hong Kong D ...

发布日期: 2010-02-05

File Type: pdf | Size: 333 KB

090629_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 29 June 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

发布日期: 2009-06-30

File Type: pdf | Size: 88 KB

psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

发布日期: 2008-03-18

File Type: pdf | Size: 170 KB

ED-IASB-ED9-IE

September 2007 DRAFT ILLUSTRATIVE EXAMPLES ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Illustrative ExamplesDraft Illustrative Examples ED 9 JOINT ARRANGEMENTS Comments to b ...

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

IE_IASB_ED9

发布日期: 2007-08-31

File Type: pdf | Size: 296 KB

techwatch41

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

ssap23

SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...

发布日期: 2004-05-28

File Type: pdf | Size: 153 KB

ifric-d06

IFRIC DRAFT INTERPRETATION D6 Multi-employer Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 9 July 2004IFRIC Draft Interpretation D6 Multi-employer ...

发布日期: 2004-05-10

File Type: pdf | Size: 461 KB

290803b

Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...

发布日期: 2003-09-01

File Type: pdf | Size: 100 KB

ms_ap

Page 1 of 10 Meeting with Business Combinations and Reporting Entity Advisory Panel (via video-conference) Date: 24 February 2021 Time: 10:00 am – 12:15 pm IASB Discussion Paper on Business Combinatio ...

File Type: pdf | Size: 538 KB

MPS_Module_C_Part_I_Jun2017

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File Type: pdf | Size: 551 KB

MPS_Module D_Part 2_Upload

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File Type: pdf | Size: 1 MB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 535 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

发布日期: 2009-07-14

File Type: pdf | Size: 391 KB

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

File Type: pdf | Size: 3 MB

apm_egmcl

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update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update086

i Update No. 86 (Issued 2 June 2010) 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 to vi. ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

pn870

Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...

发布日期: 2019-03-25

File Type: pdf | Size: 893 KB

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

File Type: pdf | Size: 974 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

发布日期: 2010-07-30

File Type: pdf | Size: 415 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 376 KB

MPS_D_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: 2018-04-19

File Type: pdf | Size: 727 KB

Module D Supplement 20162

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 D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

发布日期: 2016-09-06

File Type: pdf | Size: 848 KB

qa-report-2013

Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...

发布日期: 2014-04-16

File Type: pdf | Size: 611 KB

qa-report-2013

发布日期: 2014-04-16

File Type: pdf | Size: 611 KB

finalized_Module_A1

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发布日期: 2013-11-12

File Type: pdf | Size: 2 MB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

发布日期: 2013-05-31

File Type: pdf | Size: 926 KB

cpa-ar-en

Annual Report 2011 THE Hong Kong Institute of certified public accountants presents the year in review Special Features Photo essay Short Vignettes starring members and show business Acting for the pr ...

发布日期: 2011-11-10

File Type: pdf | Size: 1 MB

Module A Workshop 1

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...

发布日期: 2011-11-03

File Type: pdf | Size: 1 MB

cpa-ar-eng

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Annual Report and Financial Summary 2010 Annual Report and Financial Summary 2010 Charting Success Hong Kong’s deep an ...

发布日期: 2010-11-10

File Type: pdf | Size: 2 MB

tb19

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

发布日期: 2009-10-29

File Type: pdf | Size: 452 KB

570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

发布日期: 2009-06-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

发布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

发布日期: 2009-03-16

File Type: pdf | Size: 1 MB

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update179

MPS_Module_C_Part_I_Jun2017

MPS_Module D_Part 2_Upload

DC order-0852-0427

4th sem_full PPT

fe-paper1-answer

edlevy

techwatch110

techwatch110

ifacpolicy-4old

rescue_ltr

090629_submission

psmc_or_2007

ED-IASB-ED9-IE

IE_IASB_ED9

techwatch41

techwatch41

ssap23

ifric-d06

290803b

ms_ap

MPS_Module_C_Part_I_Jun2017

MPS_Module D_Part 2_Upload

hksa81016

ED-OtherAmend

Quality assurance department report 2018

apm_egmcl

update150

update148

update086

Module C (5th edition)_Part 2

pn870

pn810_2ed20

ed-insurance-contracts-standard

update059

MPS_D_PartII

Module D Supplement 20162

Module D Supplement 20162

Module D Supplement 20162

qa-report-2013

qa-report-2013

finalized_Module_A1

20130514_module_b_case

cpa-ar-en

Module A Workshop 1

cpa-ar-eng

tb19

570_QAD_AR_2008_090616_proof

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission