ETS_Module D
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 purposes and sho ...
ETS_Module D
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 purposes and sho ...
Exam Technique Seminar_Module D_for student
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 purposes and sho ...
list
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
Supplement_A
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ie_leases
Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
20121106_ModuleA_PartII
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qa-annual-report-2010
Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...
cg-code-sub
6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...
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Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
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Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...
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January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
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.1 I -I CPA Hong Kong Institute of .. .i Certified Public Accountants :S-.':J'i*tJ*-BiIi The HKICPA has been advised by the LSHK that the LSHK had a meeting with the Registrar of Companies an ...
Annex_IV
LLP Paper.1 I -I CPA Hong Kong Institute of .. .i Certified Public Accountants :S-.':J'i*tJ*-BiIi The HKICPA has been advised by the LSHK that the LSHK had a meeting with the Registrar of Com ...
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January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
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January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
ssap29
SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...
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SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
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International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...
ETS-FE
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 pur ...
ETS-FE_for presentation (for upload)
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LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND_190328
LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...
Exam Technique Seminar_Module D_for student
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ETS_Module D
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ETS_Module D
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pn851ff
11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...
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1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...
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November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
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November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
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20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...
old
20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...
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20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...
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PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...
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Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
positionpaper2017
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
positionpaper4Jan17
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
overview-2016
www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...
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Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
ed-ivsc
June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
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IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...