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HKICPA Members Order Form 龍島聖誕禮品2010 Lucullus Christmas Gifts 2010 訂購熱線Ordering Hotline : 2798 1205 /2922 7055 傳真Fax: 2759 8852 網頁website: www.lucullus.com.hk 訂購日期Order Date: _________________________ ...

发布日期: 2010-11-05

LN-orderform_111223

Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...

发布日期: 2011-12-23

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Financial Statements

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Financial Statements

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s100913s

Fair Valuation and Financial ReportingFair Valuation and Financial ReportingFair Valuation and Financial Reporting Fair Valuation and Financial Reporting Fair Valuation and Financial ReportingFair Val ...

发布日期: 2010-06-28

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ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

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FE (Dec 15) Paper I_Question

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The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

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Financial statements

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contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

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July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

发布日期: 2015-06-24

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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 ...

A - Workshop Material

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...

发布日期: 2012-03-27

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Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

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Form_accessories

Cufflinks CPA (code: CK0001) Wings (code: CK0002) CPA Wings (code:CK0003) HK300 HK300 HK350 德智(code: CK0004) 德智(black inlay) (code: CK0005) 毅群(code: CK0006) 毅群(black inlay) (code:CK0007) HK320 HK320 ...

发布日期: 2017-05-04

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Form_new items 2012_final

发布日期: 2014-07-09

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Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

发布日期: 2010-12-02

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Module 11_LP_Vol 2

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fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

发布日期: 2013-08-14

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FE (Jun 15) Paper I_Answer

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Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

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Module B Jun 18Question

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发布日期: 2019-02-15

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 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 ...

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operation-report-2015

Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

发布日期: 2016-03-11

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compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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lucullus1

Lucullus Gourmet Shop, a renowned luxury brand of chocolate, hampers and cakes in Hong Kong for over three decades, is now offering special discount programs as follows: OOffffeerrss 1) Round-the-year ...

发布日期: 2010-11-05

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Cir2012_member_flyer

-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...

发布日期: 2012-10-03

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09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

发布日期: 2000-11-24

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App 4_201207

Appendix 4 Effect of proposals for salaries tax on progressive rates Examples of the dollar and percentage tax savings Example 1: Single person – no dependants or children Tax Income Actual 2007/08 Pr ...

发布日期: 2007-12-20

Commentary on the 2008 Budget

The economy Real GDP growth in 2007 was 6.4%, compared with the original forecast of 4% - 5%. Although expected to slow in 2008, due to external economic factors, GDP growth this year was still foreca ...

发布日期: 2009-04-29

Module D (Dec 2017)_Question

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app3

Copyright 1 Appendix 3 Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of t ...

发布日期: 2014-03-05

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MPS_Module A_Part 1_Upload_2

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发布日期: 2016-10-18

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compar3112

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

FE (Dec 15) Paper II_Answer

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FE (Dec 15) Paper II_Answer_1

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17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

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faqs12it

Page 1 of 5 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...

发布日期: 2018-06-19

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28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

发布日期: 2018-01-09

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template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

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budget-prpls-en

1 Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong' ...

发布日期: 2012-01-18

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GPP

Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...

发布日期: 2016-09-05

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HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

发布日期: 2011-01-17

c_additionalinformation_1

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

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c_additionalinformation

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session ...

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cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

发布日期: 2009-11-05

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

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2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

发布日期: 2018-08-27

2018_Career_Survey_Report

发布日期: 2018-08-27

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Module A 20140520 handouts

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发布日期: 2014-05-21

Module A_Preseen_20181

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发布日期: 2018-02-02

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bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

发布日期: 2010-02-18

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bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

发布日期: 2010-02-18

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update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

File Type: pdf | Size: 929 KB

miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

发布日期: 2008-01-03

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bmiscellaneous

发布日期: 2005-09-29

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miscellaneous_old

发布日期: 2004-10-06

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Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

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AGM Booklet

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AGM Booklet

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Discount_gettyimages-1205023115-1024x1024

Settlement discount – from a purchaser’s perspective under HKAS 2

发布日期: 2023-07-20

Phillip Wain

Phillip Wain International Offer Special price at HK228 to enjoy Relaxing Massage 50mins or Special price at HK328 to enjoy Sono Renewal Lifting Therapy or Special price at HK328 to enjoy Personal Fit ...

发布日期: 2021-02-09

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

发布日期: 2018-06-22

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Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

发布日期: 2010-08-05

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Module A_Feb 10_Answer_1

发布日期: 2010-08-05

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Module A_Feb 10_Answer

发布日期: 2010-08-05

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FE (Dec 15) Paper I_Answer_1

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FE (Dec 15) Paper I_Answer

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Module D Dec 2018Question

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发布日期: 2019-02-15

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app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

发布日期: 2014-03-05

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ag5_re20

Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...

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A-Preseen-Dec2015

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

发布日期: 2015-09-10

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concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

发布日期: 2006-08-02

File Type: pdf | Size: 242 KB

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 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: 236 KB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

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FE (Dec 17) Paper II_Answer

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HKICPA_Career_survey_2019

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

File Type: pdf | Size: 183 KB

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

发布日期: 2018-11-06

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 ...

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

发布日期: 2007-12-11

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Web_Health Harvest_2014

Health Harvest Food Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 15% discount for below products, including: o Black Honey ...

发布日期: 2014-01-28

File Type: pdf | Size: 104 KB

P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

发布日期: 2018-01-31

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Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (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 ...

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Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (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 argument ...

File Type: pdf | Size: 182 KB

Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

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Gilman_Staff Offer

太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠Gemini Gemini Gemini Gemini 離心過濾多功能無線吸塵機GVC22RGVC22RGVC22RGVC22R GVC22R2,998 2,9982,998 2,998658 Gemini Gemini Gemini Gemini 四季智能迷你養生壺GMK600GMK600GMK600GMK600 GMK600798338 ...

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update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

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AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

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c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

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c_appendix_a

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Welcome Gift_201304

TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...

发布日期: 2013-03-28

File Type: pdf | Size: 170 KB

Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...