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HPflyer30Apr2010b

HP Mini 5102 Notebook (WL641PA#AB5/WL643PA#AB5) March 2010 HI T P R I N T HP Pavilion dm3-1107TX Entertainment Notebook (WF644PA#AB5) Original Price: HK7,980 Special Price: HK6,980 • Intel CoreTM 2 D ...

发布日期: 2010-03-10

File Type: pdf | Size: 855 KB

calendar

Event Calendar February 2007 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training functio ...

发布日期: 2007-02-06

File Type: pdf | Size: 626 KB

calendar

January 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

发布日期: 2007-01-11

File Type: pdf | Size: 713 KB

InvitationToComments

December 2004Invitation to CommentResponse Due Date31 March 2005IFAC International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning ...

发布日期: 2005-02-04

File Type: pdf | Size: 57 KB

Background information (Chinese)_20170822

Background information (Chinese)_20170822 1 2017年8月28日欢迎浙江中小会计师事务所精英俱乐部到访香港会计师公会简介3 香港会计师行业的基本情况4 [截至2017年7月31日] 会员总数(41,550人) 非执业会员(36,080人) 86.8% 执业会员(5,470人) 13.2% 5 注册学生人数(17,237人) 已完成公会专业资格课程(1 ...

File Type: pdf | Size: 238 KB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 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 argu ...

File Type: pdf | Size: 117 KB

pamphlet

()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...

发布日期: 2003-06-18

File Type: pdf | Size: 519 KB

Course materials

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发布日期: 2023-07-13

calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

发布日期: 2005-09-01

File Type: pdf | Size: 476 KB

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

发布日期: 2023-01-03

hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

发布日期: 2012-01-11

File Type: pdf | Size: 125 KB

Module D _Jun14_Question

Module D (June 2014 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 argumentation and appropriate ...

发布日期: 2014-06-30

File Type: pdf | Size: 95 KB

OLD_hk-int520

HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

File Type: pdf | Size: 76 KB

311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

File Type: pdf | Size: 204 KB

Infiniti Special Offer Proposal

Infiniti Hong Kong is launching a special offer programme exclusively for Members of The Hong Kong Institute of Certified Public Accountants (HKICPA). This programme offers a great chance for esteemed ...

发布日期: 2014-01-16

File Type: pdf | Size: 125 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

发布日期: 2008-12-30

File Type: pdf | Size: 1 MB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

发布日期: 2007-12-27

File Type: pdf | Size: 636 KB

calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

发布日期: 2007-09-27

File Type: pdf | Size: 853 KB

calendar

JULY 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 QP event Examination assistance functions Practical training fu ...

发布日期: 2007-07-18

File Type: pdf | Size: 351 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

发布日期: 2006-12-28

File Type: pdf | Size: 976 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

发布日期: 2006-05-04

File Type: pdf | Size: 5 MB

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

发布日期: 2006-03-07

File Type: pdf | Size: 825 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

发布日期: 2016-06-06

File Type: pdf | Size: 221 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

发布日期: 2013-12-11

File Type: pdf | Size: 160 KB

BRIGE_practice schedule_July 10

Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 3 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 5 July (Mon) 7:00 – 10:30 p.m. 10 July (Sat) 2: ...

发布日期: 2010-06-17

File Type: pdf | Size: 102 KB

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

发布日期: 2009-10-18

Comment Letters

Comment Letters IASB Exposure Draft on Fair Value Measurement

发布日期: 2009-10-18

FE June 2016 Paper I Panelists Report_Final

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发布日期: 2016-08-16

File Type: pdf | Size: 222 KB

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 ...

File Type: pdf | Size: 174 KB

FE (Jun 2015)_Paper II_Panelists Report_Final

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File Type: pdf | Size: 229 KB

FE June 2016 Paper I Panelists' Report_Final

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File Type: pdf | Size: 222 KB

Panelists Report_Module C (Dec 15)_Final

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File Type: pdf | Size: 228 KB

FE (Jun 2015)_Paper II_Panelists Report_Final_20151007

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File Type: pdf | Size: 229 KB

Panelists Report_Module C (Dec 15)_Final_1

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File Type: pdf | Size: 228 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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 732 KB

MBIG160709

公會轄下的內地業務關注組及青年匯委員會將於7月9至10日聯合組織考察團往廣東中山及珠海，透過參觀活動，加強會員對中山及珠海最新發展情況的了解，以及提高會員對當地企業的認識。同時，亦可以通過這個機會，促進公會不同界別會員的聯繫交流。是次活動由中央人民政府駐香港特別行政區聯絡辦公室協調部協辦。日期2016年7月9日至10日(星期六及日) 集合時間及地點2016年7月9日上午7:45 於尖沙咀中國客運碼 ...

发布日期: 2016-06-21

File Type: pdf | Size: 296 KB

MBIG160709

发布日期: 2016-06-21

File Type: pdf | Size: 296 KB

PoIG160420_Photography sharing session

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...

发布日期: 2016-03-04

File Type: pdf | Size: 807 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

calendar

AUGUST 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Examination assistance course for module C – 7th session (6:4 ...

发布日期: 2007-08-20

File Type: pdf | Size: 263 KB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

发布日期: 2019-01-25

update315

i Update No. 315 (Issued 8 August 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Amendments to the Classification and Measurement of Financia ...

File Type: pdf | Size: 201 KB

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

发布日期: 2019-01-25

gMPFLSP

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 ...

File Type: pdf | Size: 1 MB

apm20170203

Audit Practice Manual (2016 edition) Application Workshop The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with ...

发布日期: 2017-02-01

File Type: pdf | Size: 435 KB

apm20170203old

发布日期: 2017-01-18

File Type: pdf | Size: 823 KB

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

发布日期: 2016-06-01

20150519_ETSII_A

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发布日期: 2015-05-22

File Type: pdf | Size: 5 MB

05

中国人寿保险股份有限公司关于《国际会计准则第7号》修订的反馈意见香港会计师公会：贵公会关于邀请我公司对国际会计准则理事会《国际会计准则第7号》修订征求意见稿反馈意见的函收悉，经研究我公司反馈意见如下，供参考。一、披露动议修订对《国际会计准则第7号——现金流量表》修订的本征求意见稿是披露动议项目的组成部分。建议的修订目标如下： 1. 改进向财务报表使用者提供的关于主体筹资活动的信息（不包括权益项目 ...

发布日期: 2015-03-17

File Type: pdf | Size: 390 KB

Discount offer

香港中樂團現特為香港會計師公會會員或其親戚子女提供兩項「認識中樂齊齊揀」課程優惠。兩項課程名額有限，欲報從速，額滿即止！１）７月課程整個課程共四堂，學費每位原價HK1,660（連報名費），現優惠價每位HK1,400 （優惠已豁免報名費HK100 及享有9 折優惠），２）８月課程（「認識中樂齊齊揀課程*」特別班）日期：2013 年8 月30 日（五）時間：10am-1pm（整個課程於3 小時 ...

发布日期: 2013-06-27

File Type: pdf | Size: 436 KB

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HPflyer30Apr2010b

calendar

calendar

InvitationToComments

Background information (Chinese)_20170822

Module C (Jun 11)_Question

pamphlet

Course materials

calendar

2023

hkas32hkfrs7

Module D _Jun14_Question

OLD_hk-int520

311n5int

Infiniti Special Offer Proposal

calendar

calendar

calendar

calendar

calendar

calendar

cframework_guide

2016eng

ed_1214improve

BRIGE_practice schedule_July 10

Comment Letters

Comment Letters

FE June 2016 Paper I Panelists Report_Final

Module D (Dec 11)_Question

FE (Jun 2015)_Paper II_Panelists Report_Final

FE June 2016 Paper I Panelists' Report_Final

Panelists Report_Module C (Dec 15)_Final

FE (Jun 2015)_Paper II_Panelists Report_Final_20151007

Panelists Report_Module C (Dec 15)_Final_1

update131

MBIG160709

MBIG160709

PoIG160420_Photography sharing session

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

calendar

Financial Reporting - commonly asked technical questions (Standards currently effective)

update315

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

gMPFLSP

apm20170203

apm20170203old

New QP Consultation

20150519_ETSII_A

05

Discount offer