搜寻结果

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1_600

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

发布日期: 2005-09-23

invitation0506

16 March 2020 To: Preparers of Financial Reports Roundtable discussion: 6 May 2020 15 June 2020 Better communication proposals – A game changer in reporting financial performance Would you like greate ...

File Type: pdf | Size: 108 KB

Userguide - New Application

File Type: pdf | Size: 641 KB

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

发布日期: 2008-05-07

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

发布日期: 2008-05-07

Annual Report 2024 Chinese

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Annual Report 2024 Chinesefinal

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Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

发布日期: 2007-12-20

HKBN Handbill 20230531 English

Plan Details :Plan Details : Plan Details : Plan Details : 1 ) 24 months monthsmonthsmonthsmonthscontract contractcontractcontract contractperiodperiod period 2 ) Installation must be completed on or ...

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update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

File Type: pdf | Size: 385 KB

update131

i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...

File Type: pdf | Size: 732 KB

Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

发布日期: 2016-06-07

File Type: pdf | Size: 305 KB

ttsq3j

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: 2012-05-09

ttsq3

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: 2012-05-03

ttsq_3run

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: 2012-02-17

File Type: pdf | Size: 2 MB

ttaq1pe_tue

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: 2012-02-15

ttsq1pe_tue

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: 2012-02-08

ttsq1

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: 2011-12-29

File Type: pdf | Size: 4 MB

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-09-28

agm

37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第37屆周年大會，並處理下列事項：1. 會 ...

发布日期: 2009-11-03

File Type: pdf | Size: 532 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

File Type: pdf | Size: 631 KB

tts-oct-dec-pe12

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-11-09

File Type: ppt | Size: 698 KB

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

iesba_qa0519

This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2019 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...

File Type: pdf | Size: 194 KB

Application Form (ii) - Oct 2014

Application Form (ii) - Oct 2014 Application Form (ii) Application Form (ii) – October 2014 1 Application for financial assistance towards payment of Application for financial assistance towards payme ...

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ApplicationForm(ii)-Oct2016

ApplicationForm(ii)-Oct2016 Application Form (ii) Application Form (ii) – October 2016 1 Application for financial assistance towards payment of Application for financial assistance towards payment of ...

File Type: pdf | Size: 94 KB

ApplicationForm(ii)-Oct 2016

ApplicationForm(ii)-Oct 2016 Application Form (ii) Application Form (ii) – October 2016 1 Application for financial assistance towards payment of Application for financial assistance towards payment o ...

File Type: pdf | Size: 94 KB

Past Events (2022)

Past Events (2022) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2022 E-learning webinar: IRD update on Hon ...

发布日期: 2023-01-03

Module B LP Summary of Changes 2017

Module B LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes sixth edition Section A questions and answers from Jun 15-Dec 16 exams added ...

发布日期: 2017-09-07

File Type: pdf | Size: 62 KB

Module B LP Summary of Changes 2017

发布日期: 2017-09-07

File Type: pdf | Size: 62 KB

_upated 20 Mar

Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserved —— Your Vision, Our Mission Beijing • Shanghai • Chengdu • Guangzhou • Hong Kong All Rights Reserve ...

发布日期: 2017-03-21

speaker_ppt_170327

发布日期: 2017-03-21

File Type: pdf | Size: 364 KB

SCPD16120801

Guardian Role of Professionals in Upholding Ethical Governance (Re-run) This seminar aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding et ...

发布日期: 2016-10-07

wac160517x3

Initial Public Offering – Listing on the Hong Kong Stock Exchange This series of workshops aims at providing an introduction and understanding on how to drive the listing of a company on the Hong Kong ...

发布日期: 2016-04-27

File Type: pdf | Size: 300 KB

wpe1604051d

HKFRS for Private Entities Workshop The HKFRS for Private Entities (HKFRS for PEs), based on IFRS for SMEs with amendments to suit Hong Kong’s circumstances, was issued in April 2010 as a reporting op ...

发布日期: 2016-03-02

File Type: pdf | Size: 270 KB

HKICPA_Order Form - Festive Item 26 Nov 2015-2

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

发布日期: 2015-11-27

File Type: pdf | Size: 405 KB

tue151110

Hong Kong Institute of CPAs Industry Update Relating to Investment Funds Date Tuesday, 10 November 2015 Time 6:30 p.m. – 8:30 p.m. Venue Hong Kong Institute of Certified Public Accountants 27th Floor, ...

发布日期: 2015-10-20

File Type: pdf | Size: 384 KB

tma151023

1 05.10.2015 1 05.10.2015 Organizing Committee: John Lees, JLA Asia Limited Charles D Booth, Richardson School of Law, University of Hawai‘i Robin Darton, Tanner De Witt John Marsden, Mayer Brown JSM ...

发布日期: 2015-10-07

File Type: pdf | Size: 893 KB

223

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

发布日期: 2015-09-11

File Type: pdf | Size: 129 KB

Circular_BT150523

CPA Bridge Tournament 2015 Date Saturday, 23 May 2015 Time 2:00 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. ...

发布日期: 2015-04-09

File Type: pdf | Size: 212 KB

219

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2015-03-10

File Type: pdf | Size: 169 KB

HKICPA_Order Form - Festive Items

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

发布日期: 2014-12-08

File Type: pdf | Size: 407 KB

apm150307

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

发布日期: 2014-12-04

File Type: pdf | Size: 196 KB

wac140906_27

Workshops on a successful listing in Hong Kong – Part II The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate se ...

发布日期: 2014-07-30

File Type: pdf | Size: 897 KB

Practice session_201407-09_FULL

PPhhoottooggrraapphhyy PPrraaccttiiccee SSeessssiioonnss EEnnrroollmmeenntt FFoorrmm Member & Corporate Services Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Roa ...

发布日期: 2014-07-15

File Type: pdf | Size: 111 KB

Practice session_201407-09

发布日期: 2014-07-10

File Type: pdf | Size: 84 KB

131108

Speaker Mr. Barry Sin General Manager (Contracts) Hip Hing Construction Company Limited Chairman Mr. Peter Choy Convenor, PICIG Organising Committee Date 8 November 2013, Friday 6:30 p.m. – 8:00 p.m. ...

发布日期: 2013-09-26

File Type: pdf | Size: 287 KB

steve-ong

1 7th IFRS Regional Policy Forum – A Journey to Better Financial Reporting Steve Ong, FCA, FCPA Vice President, Head of Accounting Affairs, Listing Department Hong Kong Exchanges and Clearing Limited ...

发布日期: 2013-05-27

File Type: pdf | Size: 83 KB

Module 14

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发布日期: 2012-10-15

120906

Interviewing the client – insights for insolvency practitioners About the topic Investigation is an integral part of insolvency administration. Interviewing technique is an important skill for insolve ...

发布日期: 2012-08-17

File Type: pdf | Size: 174 KB

f120201s

Budget Commentary Forum 2012/13 1 February 2012 (Programme Code: F120201S) Date 11 FFeebbrruuaarryy 22001122,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::0000 pp..mm.. (Refreshments wil ...

发布日期: 2012-01-19

File Type: pdf | Size: 143 KB

picig111006

Property, Infrastructure and Construction Interest Group (PICIG) Seminar Will Hong Kong be hit by an earthquake? Speaker Ir Wong Hok-ning, Deputy Head of the Geotechnical Engineering Office, Hong Kong ...

发布日期: 2011-09-06

File Type: pdf | Size: 320 KB

ff110517

Forensics Forum – launch and networking event About the Forensics Forum Forensic accounting is an expanding field of specialisation and one to which accountants should be well suited, given their trai ...

发布日期: 2011-04-27

File Type: pdf | Size: 160 KB

rif110406

Asset Recovery in Investment Bank Insolvency About the topic At this seminar, Mr. Antony Zacaroli QC, one of the leading insolvency QCs in London, will look at issues arising from the recovery of asse ...

发布日期: 2011-03-15

File Type: pdf | Size: 163 KB

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

File Type: pdf | Size: 80 KB

f110131s

Confirmation Notice will be sent 3 working days prior to the event date. *URL link of "Green Paper on the future of audit": http://ec.europa.eu/internal_market/consultations/docs/2010/audit/ ...

发布日期: 2011-01-10

File Type: pdf | Size: 191 KB

october

1 Minutes of the 186th meeting of the Financial Reporting Standards Committee held on Wednesday, 6 October 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

发布日期: 2010-11-18

File Type: pdf | Size: 181 KB

ymsc101020_vb

The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...

发布日期: 2010-10-18

File Type: pdf | Size: 387 KB

YMSC101020_Racing Club

The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...

发布日期: 2010-09-21

rif101006

Recent developments in liquidators' remuneration About the topic At this seminar, Mr. Patrick Cowley of KPMG China and Mr. James Wood of O'Melveny & Myers Hong Kong office will review the ...

发布日期: 2010-09-20

File Type: pdf | Size: 233 KB

hkfrs-pe-ws-jun-jul

Technical Training Programme 2010 6 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) is issued with effect from 30 April 2010. Six training sessions will be organize ...

发布日期: 2010-07-28

File Type: pdf | Size: 303 KB

tue-rf-jul-sep

Technical Training Programme 2010 4 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehensive trainin ...

发布日期: 2010-06-11

File Type: pdf | Size: 239 KB

nb-b-amend1

Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...

发布日期: 2010-06-01

File Type: pdf | Size: 70 KB

shareholder

Supporting organisation Host Supporting organisation Shareholder Rights CPD Point(s): The HKICPA : 6 The HKICS : 6 The Law Society of HK : 6 Drawing on the collective expertise of an internationally r ...

发布日期: 2010-02-10

File Type: pdf | Size: 178 KB

course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

发布日期: 2009-11-20

File Type: pdf | Size: 197 KB

0918

Basic Rowing Course (Star 1 & 2) The Dragon Boat Interest Group cordially invites you to join the following event: Basic Rowing Course (Star 1 & 2) Sculling 雙槳划艇Date & Time Venue Max. enro ...

发布日期: 2009-09-18

File Type: pdf | Size: 866 KB

WS-PRCTaxation_Apr-May2009

This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...

发布日期: 2009-03-25

File Type: pdf | Size: 111 KB

flyer071127

「內地勞動合同法」研討會Semi n ar on “Main la nd Labour C ontra ct Law ” 隨著港商在內地的投資不斷增加，不少港人也長駐內地工作，故此對內地的勞動和社會保障政策日益關注。內地《勞動合同法》已於2007年6月通過，並將於明年1月1日實施。為此，香港貿易發展局與香港會計師公會將於11月27日舉辦「內地勞動合同法」研討會，邀請法律及人力資源界的專業人士，講解 ...

发布日期: 2007-11-15

File Type: pdf | Size: 267 KB

TIG061102

Taxation Interest Group (TIG) Practical Issues on GST 2 November 2006 Date 2 November 2006 (Thursday) Time 6:30 p.m. – 8:00 p.m. Chairman (Refreshments will be served at 6:15 p.m.) Mr. Gary Tsun Wah P ...

发布日期: 2006-10-20

File Type: pdf | Size: 83 KB

TIG061102

发布日期: 2006-10-20

File Type: pdf | Size: 83 KB

060608

「內地勞動法(一)」研討會Seminar on “Mainland Labour Law (I)” 作為香港的僱主或管理人員，在內地設廠或進行商業活動時，您曾否遇到各式各樣的勞資問題，甚至勞資糾紛？由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會，特別邀請廣東省勞動和社會保障廳林王平副廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策，並以個案實例加深參加 ...

发布日期: 2006-06-14

File Type: pdf | Size: 135 KB

060608.Flyer

发布日期: 2006-06-14

File Type: pdf | Size: 135 KB

rc-form

You may use the mailing label above to return this form together with cheque(s).Deadline: Monday, 21 February 2005 Please read the related article about the functions in the January 2005 edition of “T ...

发布日期: 2005-02-04

File Type: pdf | Size: 205 KB

appendix

Seminars organised by the IIG 2001 Appendix Date Speaker(s) & Chairman Topic HKSA CPD Credit Hour Law Society CPD Credit Point Handout No. of Pages 17/1/2001 Mr. Ian Robinson, Robinson Management ...

发布日期: 2003-02-13

File Type: pdf | Size: 261 KB

training_circular

-1 – Our Ref.: C/PETF(CP), M/NC 20 April 2002 Dear Member/Registered Student, Exposure Draft: Prospective Members’ Training Guidelines In September 2000, we issued a consultation paper to solicit view ...

发布日期: 2002-04-20

File Type: pdf | Size: 20 KB

Flyer_1 (ML)

Flyer_1 (ML) Page 1 of 2 Highlights Analysis of common pitfalls in the performance of professional work Tips to enhance the quality of professional work and identify ethical issues Common findings ...

File Type: pdf | Size: 404 KB

Circular_120720(English)_1

Circular_120720(English)_1 English Pop Songs Singing Class The Singing Interest Group (SgIG) has organized an English pop songs singing class. If you are interested in sharpening your vocal singing, d ...

File Type: pdf | Size: 113 KB

Circular_SgIG120720(Chinese)

Circular_SgIG120720(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

File Type: pdf | Size: 179 KB

Precautionary Measures and Special Arrangements for EGM 2021

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File Type: pdf | Size: 299 KB

Level 1 Rules

The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 1) 4 REPORT FORMAT AND RULES 1. Each participating student or team should submit a report in English or Chinese. The langu ...

File Type: pdf | Size: 355 KB

Level 2 Rules

The HKICPA Accounting and Business Management Case Competition 2018-19 (Level 2) 6 REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English or Chinese. The language used depen ...

File Type: pdf | Size: 370 KB

Nomination Form for Council Election 2023

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File Type: pdf | Size: 832 KB

Nomination Form for Council Election 2023

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File Type: pdf | Size: 832 KB

Nomination Form for Council Election 2023-x

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File Type: pdf | Size: 698 KB

CPD Planner

Issue Number Issue Date No. 180 3 April 2020 No. 179 6 March 2020 No. 178 7 February 2020 No. 177 17 January 2020 No. 176 3 January 2020 No. 175 19 December 2019 No. 174 6 December 2019 No. 173 15 Nov ...

发布日期: 2018-01-09

tls070913

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

发布日期: 2013-08-02

File Type: pdf | Size: 760 KB

20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

发布日期: 2013-05-20

20121206_ModuleC_Essay

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发布日期: 2012-12-18

update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

File Type: pdf | Size: 756 KB

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

发布日期: 2017-07-21

File Type: pdf | Size: 582 KB

HKEX - New Board

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...

发布日期: 2017-07-13

File Type: pdf | Size: 695 KB

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

发布日期: 2015-08-06

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

File Type: pdf | Size: 302 KB

charts

Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...

发布日期: 2014-01-20

File Type: pdf | Size: 600 KB

workshop134q

Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

发布日期: 2013-08-28

File Type: pdf | Size: 808 KB

module-enrol-form-2011

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...

发布日期: 2011-07-05

File Type: pdf | Size: 291 KB

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, ...

QP exam sharing forum_MA (revised)_Upload

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File Type: pdf | Size: 251 KB

1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

File Type: pdf | Size: 128 KB

Best Written Proposal 2022 HK Subdegree

1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...

File Type: pdf | Size: 799 KB

Accomodation

List of Hotels Hong Kong SkyCity Marriott Hotel For reservation, please click http://www.marriott.com/hotels/travel/HKGAP?groupCodeHK2HK2A&appresvlink&fromDate6/27/11&toDate6/29/11 For inf ...

发布日期: 2011-03-29

File Type: pdf | Size: 6 KB

TTIG1001

Table Tennis Interest Group Practice Schedule 2010 Date Time Venue 6 January (Wed) 8:00 – 10:00 p.m. Cornwall Street Squash & Table Tennis Centre (Table no. 6-8) 13 January (Wed) 20 January (Wed) ...

发布日期: 2010-01-12

File Type: pdf | Size: 46 KB

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

File Type: pdf | Size: 708 KB

Process Review Report 2016

Compliance The Regulatory Accountability Board’s Process Review Report on the performance and operations of the Compliance Department of the Hong Kong Institute of Certified Public Accountants2 HKICP ...

发布日期: 2017-03-03

File Type: pdf | Size: 170 KB

CPA_Football_Competition15-16

CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

发布日期: 2015-09-29

File Type: pdf | Size: 411 KB

co-report-2013

Compliance Operations Report 20132 Hong Kong Institute of CPAs Compliance Operations Report 2013 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

发布日期: 2014-06-11

File Type: pdf | Size: 390 KB

LEC130613

課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂：楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌 ...

发布日期: 2013-06-05

File Type: pdf | Size: 664 KB

tlsjune

发布日期: 2013-04-17

File Type: pdf | Size: 534 KB

tts1304

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

发布日期: 2013-03-05

nf-scholarship

第1 页香港会计师公会专业资格课程（内地高校）奖学金提名表本提名表适用于下列已获香港会计师公会认证的内地高校課程：本科会计学/财务管理专业课程转制/会计硕士专业(MPAcc)课程请用黑色或蓝色笔工整地填写表中各项内容。填好的提名表格由有关院校负责老师核实及直接送交：香港湾仔皇后大道东213号胡忠大厦27楼香港会计师公会学生教育及培训部经理郑伟明先生电话：(852) 2287 7433 传真 ...

发布日期: 2012-06-14

File Type: pdf | Size: 326 KB

making-consultancy-jan-apr

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...

发布日期: 2011-01-04

File Type: pdf | Size: 630 KB

practice_review_procedures_manual

1 Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be done on-line and hard copy submission would not be accepted. ...

发布日期: 2010-03-17

presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

发布日期: 2008-06-16

presentation

发布日期: 2008-06-16

File Type: pdf | Size: 201 KB

Module A (Dec 12)_Questions

Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module B (Jun 14)_Answer

Module B (Jun 14)_Answer Module B (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Sunny Chan, CFO From: Charles Lee Date: xx Subject: Kowloon Warehouse Lim ...

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Recap of Major Business and Management Concepts

Dora Lee 10 November 2018 Secondary School Group (Level 1 and 2) HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 1: Financial Analyst (page 2: Question paper and guideline) ...

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Panelists Report_Module C (Dec 15)_Final

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update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

06p6

1 Paper 6 Consideration of foreign currency risk when identifying a portfolio of insurance contracts (Deloitte) Background IFRS 17 requires insurers to identify a portfolio of insurance contracts and ...

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ms_sir

Page 1 of 6 Meeting with Investment Circular Reporting Sub-Committee (via video-conference) Date: 4 February 2021, Thursday Time: 2:00 pm – 4:15pm IASB Discussion Paper on Business Combinations under ...

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cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

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Module B (Dec 2016)_Question

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Panelists Report_Module C (Dec 15)_Final_1

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Panelists_Report_Module_B_(Dec_14)_Final_1

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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 ...

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form-sdi-r

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form should be completed and duly si ...

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GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

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HKBN Handbill 20231031 CHN

香港寬頻服務計劃之條款及細則：優惠期至另行通知，優惠有限，先到先得. 登記人必須為指定企業員工，詳情請向客戶經理查詢。*行政費豁免只限攜號轉台。**Global SIM熱門亞太激玩優惠(14日免費日券)(各7張日券將於成功安裝指定寬頻服務後第1個月及第13個月發出) 香港寬頻保留隨時更改或取消優惠計劃及/或服務計劃之條款及細則之權利而不作另行通知。如有任何爭議，香港寬頻保留最終決定權。計劃詳情： ...

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1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

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Module_A_Supplement_20182

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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2018-08-23

File Type: pdf | Size: 381 KB

Module_A_Supplement_20182

发布日期: 2018-08-23

File Type: pdf | Size: 381 KB

ETS_Module B

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发布日期: 2017-05-15

Exam Technique Seminar_Module A

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发布日期: 2015-11-09

File Type: pdf | Size: 9 MB

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

20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

发布日期: 2013-05-06

File Type: pdf | Size: 896 KB

HKBN Handbill 202401231 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

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Supplement_D_1

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发布日期: 2014-09-02

Supplement_D

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发布日期: 2014-09-02

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Supplement_D

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发布日期: 2014-09-02

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Associate level examination results of the June 2023 Session

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发布日期: 2023-08-24

Comment Letters

Comment Letters ED/2017/5 Accounting Policies and Accounting Estimates and ED 2017/6 Definition of Material

发布日期: 2018-01-11

Comment Letters

Comment Letters ED/2017/5 Accounting Policies and Accounting Estimates and ED 2017/6 Definition of Material

发布日期: 2018-01-11

practice schedule_1402

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

发布日期: 2014-01-20

File Type: pdf | Size: 61 KB

DBIG -111107

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 4 November2011 Dear members, We have enrolled the above 6 km x 2 race to be held on this Sunday, 6 November 20 ...

发布日期: 2011-11-07

File Type: pdf | Size: 16 KB

Comment letters

Comment letters IASB Exposure Draft of Removal of Fixed Dates for First-Time Adopters

发布日期: 2010-10-26

Comment letters

Comment letters IASB Exposure Draft of Removal of Fixed Dates for First-Time Adopters

发布日期: 2010-10-26

JP15Aug2009

Joint Professional Football Cup 2009 Come cheer for the HKICPA Football Team! Date: 15 August 2009, Saturday Time: 1:30 pm – 6:00 pm -HKICPA’s last match at 5:15 pm – 5:45 pm -Prize presentation at 5: ...

发布日期: 2009-07-30

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30915sa570

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

File Type: pdf | Size: 501 KB

14_08_09wk

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

发布日期: 2014-08-04

tts-oct-dec

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-09-02

File Type: pdf | Size: 297 KB

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 ...

CL7

23 November 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, In ...