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HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

发布日期: 2016-03-31

File Type: pdf | Size: 268 KB

50 decision on costs - FINAL_758C

Page 1 Proceedings No. D-12-0758C BETWEEN Registrar of the HKICPA COMPLAINANT And The 1st Respondent 1st Respondent The 2nd Respondent 2nd Respondent The 3rd Respondent 3rd Respondent DECISION ON COST ...

发布日期: 2016-10-05

File Type: pdf | Size: 44 KB

hk(ifric)-int 2

Members’ Shares in Co-operative Entities and Similar Instruments HK(IFRIC) Interpretation 2 HK(IFRIC)-Int 2 Revised September 20182022 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS ...

发布日期: 2019-03-25

File Type: pdf | Size: 452 KB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

发布日期: 2013-10-28

File Type: pdf | Size: 3 MB

ed_coele

1 March 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

发布日期: 2012-03-02

File Type: pdf | Size: 364 KB

newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

发布日期: 2011-04-06

File Type: pdf | Size: 303 KB

20121120_ModuleC_Case

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发布日期: 2012-12-05

File Type: pdf | Size: 5 MB

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

发布日期: 2008-12-22

File Type: pdf | Size: 391 KB

acc_ED_IFRS7_Amendments

发布日期: 2008-12-22

File Type: pdf | Size: 391 KB

ED_IFRS7_Amendments

发布日期: 2008-12-22

File Type: pdf | Size: 391 KB

hksa610cfd_rev

Using the Work of Internal Auditors Conforming Amendments to Other HKSAs Hong Kong Standard on Auditing 610 (Revised) HKSA 610 (Revised) Revised July 2012, December 2012, May 2013 Effective for audits ...

发布日期: 2019-03-25

File Type: pdf | Size: 348 KB

update268

i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

File Type: pdf | Size: 1 MB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

发布日期: 2015-08-12

File Type: pdf | Size: 398 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

发布日期: 2004-05-28

File Type: pdf | Size: 215 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

File Type: pdf | Size: 613 KB

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 290 KB

MPS_Module D_Part 2_Upload

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 purposes and s ...

发布日期: 2016-05-04

File Type: pdf | Size: 1 MB

MPS_Module D_Part 2_Upload

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hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

发布日期: 2019-03-25

File Type: pdf | Size: 201 KB

hksa250cfd

File Type: pdf | Size: 201 KB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 134 KB

Module 2

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ec123tk

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018; October 2022*; March 2023 This Ethics Circular does not con ...

File Type: pdf | Size: 749 KB

IIG060426

Insolvency Interest Group (IIG) Lunch Seminar Recent cases dealing with cross-border insolvency issues Topic Recent cases dealing with cross-border insolvency issues Speaker Mr. Philip Smart, Associat ...

发布日期: 2006-04-19

File Type: pdf | Size: 851 KB

IIG060426

发布日期: 2006-04-19

File Type: pdf | Size: 851 KB

IIG060426

发布日期: 2006-04-19

File Type: pdf | Size: 851 KB

pr-0703-ea-en

1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...

发布日期: 2015-07-03

File Type: pdf | Size: 161 KB

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

hksa720cfd

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...

发布日期: 2019-03-25

File Type: pdf | Size: 185 KB

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

File Type: pdf | Size: 649 KB

D-16-1214C_Decision_Redacted

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 460 KB

logmar20

Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 716 KB

IAP_SL_20220622

Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...

File Type: pdf | Size: 751 KB

IAP_TT_13Oct2022

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 13 October 2022) # Meeting Topic Extract of the Question Outcome Action (Octobe ...

File Type: pdf | Size: 631 KB

IAP_topictracker_20230427

Page 1 of 19 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 27 April 2023) # Meeting Topic Extract of the Question Outcome Action (27 April ...

File Type: pdf | Size: 632 KB

617th_210205

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File Type: pdf | Size: 442 KB

EMC__flyer

於1990年由註冊中醫師張齊運教授創辦，扎根香港逾30多年，明醫堂旗下設有專業中醫團隊、整脊及推拿治療師多位醫師都曾在國內廣州的中醫院工作，亦於香港駐診多年，設有多項中醫專科診療服務，能為客人提供個性化的治療及養生方案治療服務範疇包括：內科、皮膚科、婦科、痛症科、腫瘤科、得到廣泛的口碑相傳，當中包括不少本港高官及名人臨床經驗豐富情志科(情緒困擾)、針灸、艾灸、整脊、推拿、拔罐、穴位埋線等銅鑼灣 ...

File Type: pdf | Size: 8 MB

ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

发布日期: 2017-03-27

File Type: pdf | Size: 234 KB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

发布日期: 2014-08-20

File Type: pdf | Size: 181 KB

nicholas-brooke

1 7th IFRS Regional Policy Forum, June 2013 Setting the Standard Nicholas Brooke Trustee, IVSC www.ivsc.org2 Valuation at the core of economic stability • Valuations undertaken in accordance with gene ...

发布日期: 2013-06-10

File Type: pdf | Size: 5 MB

A1b

7 Ms Lee advised that the proposed changes of the ED were significant and would have impact on the financial reporting for both lessees and lessors in substantially all lease transactions. It was yet ...

发布日期: 2012-03-29

File Type: pdf | Size: 142 KB

december

1 Minutes of the 188th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 December 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2011-01-12

File Type: pdf | Size: 110 KB

0602

Financial Reporting Standards Committee Meeting summary – February 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 15 February 2006. Members of the Committee present we ...

发布日期: 2006-03-10

File Type: pdf | Size: 53 KB

FRSCMS-Feb

发布日期: 2006-03-10

File Type: pdf | Size: 53 KB

ethics_0510

Ethics Committee Meeting Summary – October 2005 The Ethics Committee (Committee) met on 6 October 2005. Members of the Committee present were: Mark Fong (Chairman), Doug Oxley (Deputy Chairman), Wilso ...

发布日期: 2005-11-11

File Type: pdf | Size: 109 KB

Nov04

Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...

发布日期: 2005-01-26

File Type: pdf | Size: 151 KB

pr-20170621-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

发布日期: 2017-06-21

File Type: pdf | Size: 261 KB

pr20131213-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 13 December 2013) — The Hong Kong Institute of Certified Public ...

发布日期: 2013-12-13

File Type: pdf | Size: 118 KB

Quality assurance department report 2018

Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...

File Type: pdf | Size: 3 MB

Disciplinary proceedings in progress as at 1 Nov 2021

892 Disciplinary proceedings in progress as at 1 November 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apri ...

File Type: pdf | Size: 386 KB

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50 decision on costs - FINAL_758C

hk(ifric)-int 2

AGM-booklet-2013

ed_coele

newbooks-apr

20121120_ModuleC_Case

ED_IFRS7_Amendments

acc_ED_IFRS7_Amendments

ED_IFRS7_Amendments

hksa610cfd_rev

update268

ed_reqview

iag1

Module D 20140417 handouts

sub_rfi

MPS_Module D_Part 2_Upload

MPS_Module D_Part 2_Upload

hksa250cfd

hksa250cfd

Module 2

Module 2

ec123tk

IIG060426

IIG060426

IIG060426

pr-0703-ea-en

gMPFLSP

hksa720cfd

ms02iisg

D-16-1214C_Decision_Redacted

logmar20

IAP_SL_20220622

IAP_TT_13Oct2022

IAP_topictracker_20230427

617th_210205

EMC__flyer

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ed_ias12

nicholas-brooke

A1b

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0602

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ethics_0510

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pr-20170621-en

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Quality assurance department report 2018

Disciplinary proceedings in progress as at 1 Nov 2021