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CPD Requirements and Compliance Audit_v10

CPDRequirements 12 Statutory Requirement One of the statutory requirements for CPAmembership renewalObjectivesDevelop and maintain members’ professional competenceStrengthen public confidence andtrust ...

File Type: pdf | Size: 1 MB

HKAA_Member guideline_1121

香港汽車會香港汽車會香港汽車會會員服務會員服務HKAA HKAA HKAA Members mbers mbers mbers mbers ServiceService Service Service *須根據香港汽車會所訂規章提供，細則另有參考。本提供，細則另有參考。本會有權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。如有 ...

File Type: pdf | Size: 1001 KB

ed_ISA_550_570

March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...

发布日期: 2007-03-19

File Type: pdf | Size: 497 KB

ed_ISA_550_570

发布日期: 2007-03-19

File Type: pdf | Size: 497 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

发布日期: 2004-05-28

File Type: pdf | Size: 308 KB

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

File Type: pdf | Size: 1 MB

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

File Type: pdf | Size: 1 MB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

hk(ifric)-int 18

Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...

发布日期: 2019-03-25

File Type: pdf | Size: 207 KB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 728 KB

update045

Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 431 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

发布日期: 2018-03-20

File Type: pdf | Size: 992 KB

DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

发布日期: 2016-10-06

File Type: pdf | Size: 524 KB

20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

发布日期: 2014-12-02

File Type: pdf | Size: 1 MB

ACCA

Page 1 of 18 Division 4 Financial Services Branch Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong 19 September 2014 September 2014 September 2014 S ...

发布日期: 2014-09-19

File Type: pdf | Size: 273 KB

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

发布日期: 2013-12-06

File Type: pdf | Size: 700 KB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

发布日期: 2013-07-18

File Type: pdf | Size: 238 KB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

发布日期: 2013-05-31

File Type: pdf | Size: 9 MB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

发布日期: 2010-09-10

File Type: pdf | Size: 172 KB

SMLR

14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...

发布日期: 2005-05-17

File Type: pdf | Size: 275 KB

techwatch31

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: 2005-03-07

File Type: pdf | Size: 288 KB

HKAS31cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...

发布日期: 2004-06-14

File Type: pdf | Size: 165 KB

isa300

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 300 “Planning the Audit” ...

发布日期: 2003-08-12

File Type: pdf | Size: 244 KB

isa300

发布日期: 2003-08-12

File Type: pdf | Size: 244 KB

sub_irbrp2

Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 790 KB

AGM booklet

You don't have access right to view the details. Please login.

File Type: pdf | Size: 592 KB

Reasons for Decision_Ip, Chang & Wong__0758C

Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...

File Type: pdf | Size: 76 KB

hkas39

Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...

File Type: pdf | Size: 901 KB

1_301

1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...

发布日期: 2019-03-25

File Type: pdf | Size: 185 KB

IC13_14_15Q_20July2018_edited

IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...

发布日期: 2018-07-23

File Type: pdf | Size: 474 KB

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

发布日期: 2018-04-04

File Type: pdf | Size: 471 KB

Topic1

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

发布日期: 2016-04-19

File Type: pdf | Size: 362 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

CPAA

CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...

发布日期: 2014-09-18

File Type: pdf | Size: 83 KB

techwatch122

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

发布日期: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch122

发布日期: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch118

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: 2012-08-10

File Type: pdf | Size: 305 KB

techwatch118

发布日期: 2012-08-10

File Type: pdf | Size: 305 KB

ttsq2

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: 2012-04-18

File Type: pdf | Size: 3 MB

ttsq2old

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: 2012-03-30

File Type: pdf | Size: 2 MB

techwatch105

发布日期: 2011-07-13

File Type: pdf | Size: 320 KB

techwatch105

发布日期: 2011-07-13

File Type: pdf | Size: 320 KB

techwatch104

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

发布日期: 2011-06-07

File Type: pdf | Size: 282 KB

techwatch104

发布日期: 2011-06-07

File Type: pdf | Size: 282 KB

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

发布日期: 2011-02-09

File Type: pdf | Size: 560 KB

techwatch100

发布日期: 2011-02-09

File Type: pdf | Size: 560 KB

joint-declaration-annex1_chi

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪，就中国新的中国企业 ...

发布日期: 2010-12-13

File Type: pdf | Size: 434 KB

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CPD Requirements and Compliance Audit_v10

HKAA_Member guideline_1121

ed_ISA_550_570

ed_ISA_550_570

ssap31

Budget proposals 2023-24_final

HKAS 12_2023

nas1224

hk(ifric)-int 18

update204

update045

S0202ndrunnerup

DC Order 988F_ 12 Sep 2016

20141127_ETS_D_S4

ACCA

26-11-13_Module_D_Essay

cef-fr-exam

130530_ppt

ed-deferred-tax

SMLR

techwatch31

HKAS31cl

isa300

isa300

sub_irbrp2

AGM booklet

Reasons for Decision_Ip, Chang & Wong__0758C

hkas39

1_301

IC13_14_15Q_20July2018_edited

D-16-1140F_Order and Reasons for Decision_edited

Topic1

4th sem_full PPT

CPAA

techwatch122

techwatch122

techwatch118

techwatch118

ttsq2

ttsq2old

techwatch105

techwatch105

techwatch104

techwatch104

techwatch100

techwatch100

joint-declaration-annex1_chi

techwatch97

techwatch97

techwatch95