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Panelists_Report_Module_C_(Dec_14)_Final

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File Type: pdf | Size: 223 KB

Panelists_Report_Mod_C_(Dec_16)_Final

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Panelists_Report_Module_A_(Dec_14)_Final_2

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Panelists_Report_Module_B_(Jun_15)_Final

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Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (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 argumentatio ...

File Type: pdf | Size: 161 KB

TechWatch 208

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 ...

File Type: pdf | Size: 319 KB

form-sdi-c

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Competency Assessment for the Specialist Designation in Insolvency (Form SDI-C) NOTES: 1. The applicant will need to demonstrate to his/her Supervis ...

File Type: doc | Size: 478 KB

HKICPA_member_flyer_2_190904093033

- 1 - 從 2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉此促進兩岸四地同業間的交流與合作。今年的研討會由香港會計師公會承辦，於 10 月 27 至 28 日在香港九龍香格里拉大酒店舉行。本屆研討會以「數碼時代 – 職業化、信息化」為主題，並設其他討論專題，包括：金融科技、大灣區發展以及會計師多元化，讓四地會計師就主題及專題共同探討及交流。公會鼓勵各位會員踴躍參加。 ...

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20141028_MPS_B_S2

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发布日期: 2014-10-28

File Type: pdf | Size: 6 MB

Presentation Skills formatted

Presentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentation SkillsPresentati ...

File Type: pdf | Size: 2 MB

hksa720cfd

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...

发布日期: 2019-03-25

File Type: pdf | Size: 185 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

发布日期: 2019-03-25

File Type: pdf | Size: 687 KB

snap_dpfice

IFRS Standards Discussion Paper June 2018 Snapshot: Financial Instruments with Characteristics of Equity This Snapshot provides an overview of the Discussion Paper Financial Instruments with Character ...

发布日期: 2018-06-27

File Type: pdf | Size: 128 KB

DC order_1157O_26apr2018_edited_

IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...

发布日期: 2018-05-30

File Type: pdf | Size: 281 KB

its-Jul-Aug

HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...

发布日期: 2016-06-21

File Type: pdf | Size: 1 MB

order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

发布日期: 2015-09-14

File Type: pdf | Size: 312 KB

state-guide-mar13

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; March 2013 Effective for CPD reporting periods beginning on or after 1 December 2013 CONTINUING P ...

发布日期: 2013-03-21

File Type: pdf | Size: 180 KB

0830-1

Proceedings No: D040592C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTIFI ...

发布日期: 2011-08-12

File Type: pdf | Size: 367 KB

techwatch106

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: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

发布日期: 2011-08-04

File Type: pdf | Size: 283 KB

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

发布日期: 2010-08-06

File Type: pdf | Size: 1 MB

pe-tts-workshop-o

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: 2010-06-17

File Type: pdf | Size: 1 MB

pe-tts-workshop-tue

发布日期: 2010-06-14

File Type: pdf | Size: 856 KB

mmt-order

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

发布日期: 2010-02-25

File Type: pdf | Size: 328 KB

techwatch88

发布日期: 2010-02-05

File Type: pdf | Size: 478 KB

techwatch88

发布日期: 2010-02-05

File Type: pdf | Size: 478 KB

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

发布日期: 2009-06-25

File Type: pdf | Size: 87 KB

techwatch74

发布日期: 2008-12-04

File Type: pdf | Size: 219 KB

techwatch65

发布日期: 2008-03-04

File Type: pdf | Size: 574 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

CL6

ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...

File Type: pdf | Size: 269 KB

FE (Dec 17) Paper I_Question

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File Type: pdf | Size: 291 KB

snap_IRBph2

IFRS Standards Exposure Draft April 2020 This Snapshot provides an overview of the Exposure Draft Interest Rate Benchmark Reform— Phase 2 published by the International Accounting Standards Board (Boa ...

File Type: pdf | Size: 136 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 1 MB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 169 KB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update121

i Update No. 121 (Issued 20 September 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i & iv. Disca ...

发布日期: 2019-03-25

File Type: pdf | Size: 782 KB

update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

qa-report2017

REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

发布日期: 2018-04-13

File Type: pdf | Size: 2 MB

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

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 275 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

tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

发布日期: 2013-01-25

File Type: pdf | Size: 2 MB

0129-1

IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...

发布日期: 2011-08-02

File Type: pdf | Size: 710 KB

hkfrs-update

1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...

发布日期: 2010-11-04

File Type: pdf | Size: 101 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

File Type: pdf | Size: 1 MB

1278F_Reasons for decision_Redacted

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

File Type: pdf | Size: 807 KB

update089

i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2010-08-04

File Type: pdf | Size: 365 KB

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

Advertisement_Form

Page 1 of 2 Aug 2021 Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob Advertisement Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob AdvertisementJob Ad ...

File Type: pdf | Size: 779 KB

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Panelists_Report_Module_C_(Dec_14)_Final

Panelists_Report_Mod_C_(Dec_16)_Final

Panelists_Report_Module_A_(Dec_14)_Final_2

Panelists_Report_Module_B_(Jun_15)_Final

Module D (Jun 2018)_Question

TechWatch 208

form-sdi-c

HKICPA_member_flyer_2_190904093033

HKICPA_member_flyer_2_190912122454

HKICPA_member_flyer_2_190918164606

HKICPA_member_flyer_2_190920095044

20141028_MPS_B_S2

Presentation Skills formatted

hksa720cfd

update208

snap_dpfice

DC order_1157O_26apr2018_edited_

its-Jul-Aug

order_20Oct15

state-guide-mar13

0830-1

techwatch106

techwatch106

dii-2010-11

pe-tts-workshop-o

pe-tts-workshop-tue

mmt-order

techwatch88

techwatch88

JK

techwatch74

techwatch65

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_2

CL6

FE (Dec 17) Paper I_Question

snap_IRBph2

Module 3

Module 2

update076

update121

update044

qa-report2017

ED-OtherAmend

update061

update045

tts1301_03

0129-1

hkfrs-update

CL6s

1278F_Reasons for decision_Redacted

update089

comparision-table-july

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission

Advertisement_Form