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value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

发布日期: 2004-04-19

File Type: pdf | Size: 165 KB

qp-scholar-nomin-form

香港会计师公会 / 中国注册会计师协会专业资格课程奖学金提名表请用黑色或蓝色钢笔工整地填写表中各项内容。请将填好的提名表及有关证明文件发至：北京市西城区宣武门西大街129号金隅大厦18层1814–17室（邮编100031）香港会计师公会北京办公室专业资格考试项目经理李连庆先生傳真：010-6641-1487 電郵：liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提 ...

File Type: doc | Size: 330 KB

nomination-form

香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计硕士专业课程(MPAcc)之应届毕业学员/已符合直接注册入读「专业资格课程」资格的在读学员。请用黑色或蓝色钢笔工整地填写表中各项内容。填好的提名表应经有关院校领导核实并由院校直接送交：北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031）香港会计师公会北京办 ...

File Type: doc | Size: 313 KB

mainland-nom-2011

香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计本科课程之应届毕业生请用黑色或蓝色钢笔工整地填写表中各项内容填好的提名表应经有关院校领导核实并由院校直接送交：北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031）香港会计师公会北京办公室专业资格考试项目经理李连庆先生传真：010-6641-1487 电 ...

File Type: doc | Size: 310 KB

HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment

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发布日期: 2018-09-01

HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments

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发布日期: 2018-09-01

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

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发布日期: 2017-07-01

HK(SIC)-Int 32 Intangible Assets - Web Site Costs

HKSICInt 32 Intangible Assets Web Site Costs 220926082430 7b3703fabc164eddafb23b6d8592a23b_20220926162427 bc8c25b531318dde2d4800ca1c115a85 93745407 220926082430-bc8c25b531318dde2d4800ca1c115a85 375309 ...

发布日期: 2010-09-01

HK(SIC)-Int 29 Service Concession Arrangements : Disclosures

HKSICInt 29 Service Concession Arrangements Disclosures 220926082559 220926082559-7a78e31d962f7f5ad515618d71cd85da 8898825ce0de40c0ae0f9502dd1a7cf1_20220926162558 37530941/93745424 7a78e31d962f7f5ad51 ...

发布日期: 2010-08-01

The HK Surveyors 31-Aug-02

THE HONG KONG INSTITUTE OF SURVEYORS l.\;vi;t) H.:sA Z&2S EP -4 AM1 0: 5 31 August 2002 Deputy Director, Accounting Hong Kong Society of Accountants 4dJ Floor Tower Two, Lippo Centre 89 Queensway ...

发布日期: 2002-09-04

File Type: pdf | Size: 370 KB

sas500

SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...

发布日期: 2004-09-03

File Type: pdf | Size: 169 KB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

发布日期: 2017-11-15

File Type: pdf | Size: 5 MB

FSIG Lunch Seminar - Updates on the Insurance Regulatory Regime in HK - from the Commissioner of Insurance

3 Jun 2016

HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners

220926083330 8b87e66f2d5c47eb8cab6b627c66ad04_20220926163329 220926083330-9b864358b92d282a35c977f4b9011cd9 9b864358b92d282a35c977f4b9011cd9 37530941/93745496 93745496 Section 1: HK(IFRIC)-Int 17 Distr ...

发布日期: 2019-02-01

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

220926090500 ec94933e6f834595ab1720e148a331f9_20220926170459 220926090500-252cb91092b450ccd954d78533ae7244 252cb91092b450ccd954d78533ae7244 Section 1: 93745927 37530941/93745927 HK(IFRIC)-Int 5 Rights ...

发布日期: 2018-09-01

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

220926090622 78448bee8265400b88376d7a935fcdd1_20220926170620 93745944 220926090622-ec811949f0af6c221b8171301f0e0933 37530941/93745944 ec811949f0af6c221b8171301f0e0933 Section 1: HK(IFRIC)-Int 2 Member ...

发布日期: 2018-09-01

HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

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发布日期: 2018-09-01

HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine

220926083121 fdd504d35f8f40ce8907d7fe88bb449d_20220926163120 93745480 220926083121-e211047247ef9bef12d04a19041cb9ea 37530941/93745480 Section 1: e211047247ef9bef12d04a19041cb9ea HK(IFRIC)-Int 20 Strip ...

发布日期: 2018-09-01

HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities

HKSICInt 10 Government Assistance No Specific Relation to Operating Activities 220926082842 53663a8b671743cfa01d6f78daf3b40b_20220926162840 220926082842-92cd18fa8ac00794fb05b981ed4badde 37530941/93745 ...

发布日期: 2010-08-01

HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

220926084143 4ced0a87c63f4691bf260bf837ea044e_20220926164141 220926084143-cbc80db226fc71313e0c69e471b783a3 cbc80db226fc71313e0c69e471b783a3 93745612 37530941/93745612 Section 1: HK(IFRIC)-Int 7 Applyi ...

发布日期: 2010-07-01

HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

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发布日期: 2010-07-01

Accreditation guidelines_Overseas Deg Prog conducted in HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

发布日期: 2013-10-25

File Type: pdf | Size: 294 KB

hk-economic-journal-a8-eugene-fung

A8 www.hkej.com 金融2012年6月8日星期五鳴謝信報財經新聞有限公司惠允轉載編號2012JU06003 政府《公司條例草案》委員會對第399條提出修訂，指核數師如故意不在核數報告中提供重要資料，須負上刑責。立信德豪會計師事務所主席兼行政總裁區嘯翔表示，若核數師要負刑責的法例獲得通過，將對業界造成不小壓力，不僅可能造成會計人才流失、增加審計費用，甚至可能招致會計師事務所倒閉；長期來看 ...

发布日期: 2012-06-15

File Type: pdf | Size: 2 MB

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

311n5int 220808085245 dd4dfd9048b7c56a22aafdd635afa310 220808085245-dd4dfd9048b7c56a22aafdd635afa310 x 92969408 Section 2:

发布日期: 2024-07-09

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

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发布日期: 2021-03-22

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

发布日期: 2019-03-25

File Type: pdf | Size: 131 KB

apr-issue

廣州大連武漢重慶可擴展商業報告語言在中國的推廣應用（第一部份） Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part one) 財政部企業司司長劉玉廷求，從企業會計準則入手，形成系統的披露模板，廣泛徵求意見，從中提取財務報告元素，起草完成了基於企業會計準則的XBR ...

发布日期: 2011-03-30

File Type: pdf | Size: 290 KB

sas460

SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

发布日期: 2005-06-30

File Type: pdf | Size: 36 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

发布日期: 2005-06-30

File Type: pdf | Size: 57 KB

sas430

SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...

发布日期: 2005-06-30

File Type: pdf | Size: 38 KB

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value_added_tax

qp-scholar-nomin-form

nomination-form

mainland-nom-2011

HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment

HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

HK(SIC)-Int 32 Intangible Assets - Web Site Costs

HK(SIC)-Int 29 Service Concession Arrangements : Disclosures

The HK Surveyors 31-Aug-02

sas500

annual_report_2017_eng

FSIG Lunch Seminar - Updates on the Insurance Regulatory Regime in HK - from the Commissioner of Insurance

HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine

HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities

HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

Accreditation guidelines_Overseas Deg Prog conducted in HK

hk-economic-journal-a8-eugene-fung

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

pn851

apr-issue

sas460

sas450

sas430