New Year Offer_20150105_rv

Offer valid until 31 January 2015 For those who want to discover the beauty behind crossover collaboration, here is a good offer. Below are listed 2 brands, Aristos (Chile) and HdV (US). To start out ...

snap_ic

Exposure Draft June 2013 Snapshot: Insurance Contracts This Snapshot is a brief introduction to the Exposure Draft Insurance Contracts, published in June 2013. It provides an overview of the main prop ...

CEFexamfr17

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satmeetingnotes2015_TC

國家稅務總局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放前言香港會計師公會（“公會”）於2015 年5 月7 日與國家稅務總局（“國稅總局”）在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長何超平先生感謝國稅總局百忙之中撥冗舉行這次交流會， 並深信此會議能促進國稅總局與公會長遠交流 ...

satmeetingnotes2015_SC

國家稅務總局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務專項學會會員使用，不得對外發放前言香港会计师公会（“公会”）于2015 年5 月7 日与国家税务总局（“国税总局”）在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长何超平先生感谢国税总局百忙之中拨冗举行这次交流会， 并深信此会议能促进国税总局与公会长遠交流 ...

HKICPA_Order Form_Oct2017

訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...

auditc

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Outstanding BAFS students award 2015

Outstanding BAFS Student Awards 2015 Congratulations to the following 82 HKICPA Examination in BAFS candidates who achieved level 5** in the HKDSE examination for BAFS. In recognizing their brilliant ...

co-winding-up

7 February 2012 Our Ref.: C/RIFEC, M816010 Mr. Darryl Chan Deputy Secretary for Financial Services and The Treasury (Financial Services)3 Financial Services and Treasury Bureau 15th Floor, Queensway G ...

hksa58015

Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...

hksa450cfd

Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...

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IFRS Standards Exposure Draft ED/2020/4 November 2020 Comments to be received by 29 March 2021 Lease Liability in a Sale and Leaseback Proposed amendment to IFRS 16Exposure Draft Lease Liability in a ...

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Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

240

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

name-change

18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...

hksa620

USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...

hksa620

USING THE WORK OF AN EXPERT ED/HKSA 620 1 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning on or after 15 December ...

hksa320

AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

hksa320

AUDIT MATERIALITY 1 ED/HKSA 320 HONG KONG STANDARD ON AUDITING 320 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

hksa510

INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...

hksa510

INITIAL ENGAGEMENTS—OPENING BALANCES 1 ED/HKSA 510 HONG KONG STANDARD ON AUDITING 510 INITIAL ENGAGEMENTS—OPENING BALANCES (Effective for audits of financial statements for periods beginning on or aft ...

0209

Financial Accounting Standards Committee Meeting summary – September 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 September 2002 and discussed the following items: ...

FRSCMS-Sep

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20230221276

1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...

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22 May 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15 ...

336

1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 July 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

newbooks-apr

New Books in Library (Apr 2012) Business Finance Title /Author: Mastering financial calculations : a step-by-step guide to the mathematics of financial market instruments /Bob Steiner ISBN: 9780273750 ...

EDQE

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

i2c_rra

29 January 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/1 Regulatory Assets and Regulatory Liabilities Comments ...

i2c_193

5 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/3 Reference to the Conceptual Framework Proposed amendments ...

05cod

6 May 2020 Mr. LEE Chun Ho, Ernest Chairman Financial Reporting Standards Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Ko ...

i2c_sfa1

29 November 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/10 Supplier Finance Arrangements (Proposed amendments ...

e150324

elink.hkicpa.org.hk/m/1/52984641/02-b24075-27820203fef742acb1b84527216fd8df/5/994/0fdb45ae-65bc-4202-aaf3-0f11cf15b774 1/2Click here if you are having trouble viewing this message.Your essential resou ...

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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 ...

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Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

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B_WK2_Guidance Notes (Dec10)_2

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CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

ef-leisure-sports

Leisure and sports activities (Validity: 1 July 2010 – 30 June 2011) Member and Corporate Services Department Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, H ...

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More Clean Energy Better Air Quality The September 2009 breakfast gathering for our senior members will be held on 9 September. Past President Peter H. Y. Wong will be our host and Mrs. Betty Yuen, Ma ...

EF-WS_PRCTaxation_Apr-May09

Workshops on PRC Taxation (April – May 2009) 中國稅務工作坊(MCS-1 Event Code : PRCT090418) Enrolment Deadline: 6 April 2009 Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chun ...

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 ...

web_Magazines Intl

Magazines International (Asia) Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss TIME Magazine: A. 567/year for 54 issues (82.3 ...

2web_Magazines Intl

Magazines International (Asia) Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss TIME Magazine: A. 567/year for 54 issues (82.3 ...

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...