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Workshop Topics Module C Workshop 1 (Jun 2015)

Workshop Topics Module C Workshop 1 (Jun 2015) Workshop Topics Module C (June 2015) Workshop 1 1 The case study is about an exhibition, convention, concert and entertainment venue operator in Hong Kon ...

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AM-F&O

AM-F&O The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that le ...

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AM-F&O

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AM-F&O

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Workshop Topics Module C Workshop 1 (June 2014)

Workshop Topics Module C Workshop 1 (June 2014) Workshop Topics Module C (June 2014) Workshop 1 1 The case study presented is a large retail company selling gold ornaments and jewellery in Hong Kong. ...

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AM-F&O

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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

AA Counter FO July2021

AA Counter FO July2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier account ...

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AA Counter FA Oct2021

AA Counter FA Oct2021 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accounta ...

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AA - MC

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

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AACMS MC

AACMS MC The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that lead ...

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TAMFO

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AA Counter Service FA

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Job Ad AP-IT 22092023

1 The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. ...

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CORES til 31 Dec 2025

Corporate S p e c i a l O f f e r CORES’s growth is faster than ever. We developed into three branches with over 10,000 square feet in total, accommodating over 40 treatment rooms. We have been digita ...

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Module 14_LP

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1_102_Mar14

1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...

发布日期: 2019-03-25

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1_102_Jan14

1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...

发布日期: 2019-03-25

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1_102

1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...

发布日期: 2019-03-25

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Topic3

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 3 Subsidiary undertakings that are not controlled by the re ...

发布日期: 2015-06-19

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cp-registration-rule-24-jan-2014

发布日期: 2013-12-12

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order-leung-chi-keung-luk-ka-cheung

1 Proceedings No: D-09-0410O IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

发布日期: 2012-10-03

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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

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Rewrite_110708

Appendix Comments from Hong Kong Institute of CPAs in response to the Consultation Paper on Rewrite of the Companies Ordinance Company Names Question 1: (a) Do you agree that we need to amend the law ...

发布日期: 2008-07-14

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IR_CIMA_faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Chartered Institute of Management Accountan ...

发布日期: 2007-08-31

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HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

发布日期: 2007-02-23

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sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

发布日期: 2005-06-30

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ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

发布日期: 2002-06-03

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ed-sas730

发布日期: 2002-06-03

File Type: pdf | Size: 966 KB

TFEC_IR(A)_No6_Bill_2017_BEPS_180213

TFEC_IR(A)_No6_Bill_2017_BEPS_180213 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) ...

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TFEC_IR(A)_No

TFEC_IR(A)_No 1 By email (bc_02_17@legco.gov.hk) and by hand 13 February 2018 Our Ref.: C/TXP, M115268 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) (No.6) Bill 2017, Legi ...

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Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

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Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

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CL8

1 2 September 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, ...

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ed_16rent

IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...

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0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

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ETS_Module C

Disclaimer 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 pu ...

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FE (Dec 14) Paper I_Answer

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Module B (Dec 2016)_Answer

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ETS_Module C

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ETS_Module C

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1357F_DC order_24 Jun 2019_Redacted

Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...

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1278F_DC Order_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 ...

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DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

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3fice

1 Consultation on IASB Exposure Draft Financial Instruments with Characteristics of Equity (Proposed Amendments to IAS 32, IFRS 7 and IAS 1) No. Question HKAB Comments 1. Question 1—The effects of rel ...

File Type: pdf | Size: 166 KB

Paper 04

Page 1 of 7 Update on Paper 05C of the 20 March HKIISG meeting— Disaggregation of insurance finance income and expense Questions If an entity elects the disaggregation option for insurance finance inc ...

发布日期: 2018-05-08

File Type: pdf | Size: 230 KB

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

发布日期: 2017-05-19

File Type: pdf | Size: 549 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

发布日期: 2009-04-27

File Type: pdf | Size: 88 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER 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 Accoun ...

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313pie7

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code The paragraph numbers in this ...

File Type: pdf | Size: 312 KB

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

update060

Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

20150513_ETSI_B

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发布日期: 2015-05-14

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ED-staff-CreditRisk

Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...

发布日期: 2009-06-17

File Type: pdf | Size: 201 KB

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

发布日期: 2002-08-23

File Type: pdf | Size: 263 KB

consultation_paper

发布日期: 2002-08-16

File Type: pdf | Size: 656 KB

Update 256 with link

Update No. 256 (Issued 5 March 2021) 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. Revis ...

File Type: pdf | Size: 891 KB

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

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

ed_2704pie

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code REVISIONS TO THE DEFINITIO ...

File Type: pdf | Size: 727 KB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

发布日期: 2015-05-13

File Type: pdf | Size: 1 MB

20121016_ModuleD_PartI

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发布日期: 2012-10-15

File Type: pdf | Size: 741 KB

Fifth_Long_Range_Plan

The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...

发布日期: 2007-03-20

File Type: pdf | Size: 530 KB

Fifth_Long_Range_Plan

发布日期: 2007-03-20

File Type: pdf | Size: 530 KB

logmar20

Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 716 KB

IAP_SL_20220622

Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...

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20150512_ETSI_C

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File Type: pdf | Size: 1004 KB

IAP_TT_13Oct2022

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...

File Type: pdf | Size: 631 KB

IAP_topictracker_20230427

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 27 April 2023) # Meeting Topic Extract of the Question Outcome Action (27 April ...

File Type: pdf | Size: 632 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

发布日期: 2015-12-09

File Type: pdf | Size: 380 KB

ed_rra

IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...

File Type: pdf | Size: 299 KB

ed2021-rra

File Type: pdf | Size: 299 KB

ISAB_DP_0919

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ED-ISAB-RCIRFI

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ed-reduce-complex

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

发布日期: 2007-02-05

File Type: pdf | Size: 794 KB

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

发布日期: 2019-03-25

File Type: pdf | Size: 753 KB

lpa

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting 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 b ...

发布日期: 2012-04-12

File Type: pdf | Size: 1 MB

lpa

发布日期: 2012-04-12

File Type: pdf | Size: 1 MB

tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

File Type: pdf | Size: 48 MB

hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ed_sme13cl

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

hkas19_2011

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HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

Paper05

Page 1 of 2 PAPER: 05 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Kong market, on the circumstan ...

发布日期: 2018-08-30

File Type: pdf | Size: 103 KB

AppForm_MPS_Jun18

Application Form Module Preparation Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which sem ...

发布日期: 2018-03-05

File Type: pdf | Size: 137 KB

pc-business-assurance

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

发布日期: 2017-10-27

File Type: pdf | Size: 119 KB

SAT_2013_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2017-03-24

File Type: pdf | Size: 303 KB

pc-business-assurance-old

PC – Business Assurance Syllabus (Applicable to the June 2016 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

发布日期: 2016-02-05

File Type: pdf | Size: 133 KB

mar

1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...

发布日期: 2015-05-21

File Type: pdf | Size: 161 KB

Dec 2014

1 Minutes of the 230th meeting of the Ethics Committee held on Friday, 5 December 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

发布日期: 2015-04-16

File Type: pdf | Size: 57 KB

minutes206

1 Minutes of the 206th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 May 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

发布日期: 2013-08-01

File Type: pdf | Size: 143 KB

D-11-IC14QMY-H

Proceedings No.: IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Sec ...

发布日期: 2013-02-08

File Type: pdf | Size: 109 KB

order-reasons-0426

Proceedings No.: D-11-IC14QMY-H IN THE MATTER OF Complaints made under Section 34( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Commi ...

发布日期: 2013-02-08

File Type: pdf | Size: 109 KB

D-09-0379C_decision_order

Proceedings No.: D-09-0379-C IN THE MATTER OF A Complaint made under Section 34 ( 1)(a) and Section 34(lA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the ...

发布日期: 2012-03-29

File Type: pdf | Size: 108 KB

david-wong

Topic: Hong Kong as RMB Offshore Center---What’s next? Hong Kong Institute of CPAs Annual Conference 2011 David Wong Deputy Chief Executive2 Market Overview Opportunities in the Growth & Develop ...

发布日期: 2011-08-05

File Type: pdf | Size: 1 MB

hkas19-july

HKAS 19 (2011) Employee Benefits HKICPA Standard Setting Department Staff Summary (July 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Su ...

发布日期: 2011-07-22

File Type: pdf | Size: 86 KB

ho-order

1 Proceedings No.: D-09-0379-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplina ...

发布日期: 2011-04-08

File Type: pdf | Size: 16 KB

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搜寻结果对于 "百度淘宝网官方网站咨询QQ：605350014 东莞市c磁力搜索引擎,四川省地图百度地图" : 4701 - 4800 of 10300

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Workshop Topics Module C Workshop 1 (Jun 2015)

AM-F&O

AM-F&O

AM-F&O

Workshop Topics Module C Workshop 1 (June 2014)

AM-F&O

CO-rewrite - non transitional QA

AA Counter FO July2021

AA Counter FA Oct2021

AA - MC

AACMS MC

TAMFO

AA Counter Service FA

Job Ad AP-IT 22092023

CORES til 31 Dec 2025

Module 14_LP

1_102_Mar14

1_102_Jan14

1_102

Topic3

cp-registration-rule-24-jan-2014

order-leung-chi-keung-luk-ka-cheung

JK

Rewrite_110708

IR_CIMA_faq

HKICPA_Submission_IAASB_SRQ

sas150

ed-sas730

ed-sas730

TFEC_IR(A)_No6_Bill_2017_BEPS_180213

TFEC_IR(A)_No

Module A (Jun 16)_Question

Module A (Jun11)_Answer

Module D (Dec 2017)_Answer

CL8

ed_16rent

0817

ETS_Module C

FE (Dec 14) Paper I_Answer

Module B (Dec 2016)_Answer

ETS_Module C

ETS_Module C

1357F_DC order_24 Jun 2019_Redacted

1278F_DC Order_Redacted

DC order_24 Dec_1203F_edited

3fice

Paper 04

D-15-1095F_Pan China_Edited

Sub-FS_Presentation

1463P_Reasons for Decison_29 Oct 2020_Redacted

313pie7

ed_sme13

LPMB_6thEdition

update060

20150513_ETSI_B

ED-staff-CreditRisk

main

consultation_paper

Update 256 with link

ed_sfa

1278F_Reasons for decision_Redacted

ed_2704pie

20150512_ETSI_C

20121016_ModuleD_PartI

Fifth_Long_Range_Plan

Fifth_Long_Range_Plan

logmar20

IAP_SL_20220622

20150512_ETSI_C

IAP_TT_13Oct2022

IAP_topictracker_20230427

ed_ifrs4

ed_rra

ed2021-rra

ISAB_DP_0919

ED-ISAB-RCIRFI