搜寻结果

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08

註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...

发布日期: 2015-02-23

aasc348

1 Minutes of the 348th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 December 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

发布日期: 2015-02-18

File Type: pdf | Size: 42 KB

e-resources_jan15

New e-Resources (January 2015) New EBooks Title : Wiley GAAP 2014: interpretation and application of generally accepted accounting principles Author: Joanne M. Flood Publisher: John Wiley & Sons, ...

发布日期: 2015-01-14

File Type: pdf | Size: 276 KB

pr_rate

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

发布日期: 2014-09-17

File Type: pdf | Size: 86 KB

Companies Ordinance Cap. 622

Technical Resources Issued by the Companies Registry Companies (Amendment) (No. 2) Ordinance 2018 The New Companies Ordinance (Cap.622) Companies Registry specific topic page Resources published by th ...

发布日期: 2014-03-17

Accounting_China_Supplements

The complex nature of global business and investors’ improving understanding of environmental and social issues are underscoring the need for a new type of corporate reporting – one that goes beyond t ...

发布日期: 2013-04-22

File Type: pdf | Size: 201 KB

hkfrs_update 12

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...

发布日期: 2012-12-19

File Type: pdf | Size: 46 KB

comparison_dec12

发布日期: 2012-10-10

File Type: pdf | Size: 44 KB

hkfrs_update11

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2011 year-end Effective date HKFRS 1 Amendment Limited ...

发布日期: 2012-07-26

File Type: pdf | Size: 51 KB

pr-20110530-e

1 A Plus media alert Dear editors and reporters: Accountancy profession in Hong Kong and Beijing announces collaboration Letter of intent between Hong Kong and Beijing CPA institutes to pave way for s ...

发布日期: 2011-05-30

File Type: pdf | Size: 108 KB

ifrs-acc-standard

www.iasb.org.uk1International Financial Reporting StandardsThe views expressed in this presentation are those of the presenter, not necessarily those of the IASC Foundation or the IASBAccounting Stand ...

发布日期: 2010-04-19

File Type: pdf | Size: 449 KB

Messages from the Chief Executive

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发布日期: 2009-06-07

Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

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2015_HKICPA_FE_Order Form_Q&A_Order Form

2015_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

File Type: pdf | Size: 132 KB

Associate Director_Standard Setting (Oct 2015)

Associate Director_Standard Setting (Oct 2015) 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminen ...

File Type: pdf | Size: 137 KB

ies8assform

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

File Type: docx | Size: 23 KB

2016_HKICPA_FE_Order Form_Q&A_Order Form

2016_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

File Type: pdf | Size: 131 KB

ies8assform_cl

File Type: pdf | Size: 140 KB

PR_20220511_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a firm and two certified public accountants (HONG KONG, 11 May 2022) The Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 394 KB

ies8assform_cl

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

File Type: docx | Size: 21 KB

ies8assform

IES 8 (Revised) Assessment Form: For use as a recordName of individual member:Date of assessment:You are encouraged to carry out this assessment at the start of your CPD reporting period. This assessm ...

File Type: docx | Size: 21 KB

Timeline of auditor regulation development in Hong Kong

Timeline of auditor regulation development in Hong Kong Year /Date Event 2003 HKICPA introduced the idea of setting up the Financial Reporting Council (FRC) to take responsibility for investigations i ...

File Type: pdf | Size: 188 KB

PR_20190715_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 15 July 2019) A Disciplinary Committee of the ...

File Type: pdf | Size: 214 KB

PR_20190730_EN_1294C

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 30 July 2019) A Disciplinary Committee of the Hong Kong I ...

File Type: pdf | Size: 164 KB

PR_20181031_EN

1 HKICPA takes disciplinary action against a certified public accountant (practising) (HONG KONG, 31 October 2018) A Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants r ...

File Type: pdf | Size: 163 KB

PR_20181025_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 25 October 2018) A Disciplinary ...

File Type: pdf | Size: 164 KB

PR_20220225_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 25 February 2022) A Disciplinary Committee of the Hong Kong Institute ...

File Type: pdf | Size: 119 KB

PR_20220516_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice, and two certified public accountants (practising) (HONG KONG, 16 May 2022) A Disciplinary ...

File Type: pdf | Size: 411 KB

EN PR_1732P_Press Release_final to sitecore_29Mar2023

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 March 2023) On 17 February 2023, a Disciplinary Committee of the Ho ...

File Type: pdf | Size: 395 KB

EN PR_1732P_Press Release_final to sitecore_29Mar2023_r

File Type: pdf | Size: 396 KB

update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

File Type: pdf | Size: 615 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Reference_2015_Full_Report_Eng

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...

发布日期: 2021-06-02

2018_CNY_promotion

Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...

发布日期: 2017-11-29

2017_MidAutumn_orderform

Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...

发布日期: 2017-07-04

File Type: pdf | Size: 209 KB

170616_coffee_sharing

Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...

发布日期: 2017-06-13

File Type: pdf | Size: 5 MB

2017_TuenNg_orderform

Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...

发布日期: 2017-04-03

File Type: pdf | Size: 218 KB

Circular_160910_v2

Live Jam Night (For singer & instrument player) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instruct ...

发布日期: 2016-08-03

File Type: pdf | Size: 276 KB

160522_Geopark visit_1

Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...

发布日期: 2016-04-29

File Type: pdf | Size: 269 KB

160522_Geopark visit

发布日期: 2016-03-21

File Type: pdf | Size: 270 KB

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

发布日期: 2012-08-16

File Type: pdf | Size: 3 MB

100611_12

Property, Infrastructure and Construction Interest Group (PICIG) Tour to Guangzhou 11 – 12 Jun 2010 Date 11 – 12 June 2010 (Friday and Saturday) Objective -Have an overview on the investment opportuni ...

发布日期: 2010-05-25

File Type: pdf | Size: 445 KB

Circular

发布日期: 2010-05-25

File Type: pdf | Size: 445 KB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

发布日期: 2010-08-17

File Type: pdf | Size: 353 KB

hk(ifric)-int 14

HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...

File Type: pdf | Size: 522 KB

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 555 KB

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

发布日期: 2018-11-06

D-15-1066F_DC order_edited

IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") and referred to the Disciplinary Committee under Section 33(3 ...

发布日期: 2018-06-20

Order_D-14-0979P

1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

发布日期: 2017-01-05

File Type: pdf | Size: 83 KB

D-14-0911F

Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...

发布日期: 2015-11-30

File Type: pdf | Size: 160 KB

GilmanDisney Marvel Staff Offer

GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...

File Type: pdf | Size: 693 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited

Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...

发布日期: 2018-05-11

File Type: pdf | Size: 329 KB

economic-insight-q2

Emerging markets hesitate as advanced economies accelerate Welcome to ICAEW’s Economic Insight: Greater China, a quarterly forecast for the region prepared specifically for the finance profession. Pro ...

发布日期: 2014-06-03

File Type: pdf | Size: 917 KB

L1&2_combined_to_teacher_24Mar_2

L1&2_combined_to_teacher_24Mar_2 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

File Type: pdf | Size: 624 KB

L1&2_combined_to_teacher_24Mar_1

L1&2_combined_to_teacher_24Mar_1 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name ...

File Type: pdf | Size: 624 KB

L1&2_combined_to_teacher_24Mar

L1&2_combined_to_teacher_24Mar HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team ...

File Type: pdf | Size: 623 KB

To_teacher_L1&2_24Mar

To_teacher_L1&2_24Mar 1 HKICPA Accounting & Business Management Case Competition 2015-2016 Secondary School Group – Level 1 Awardees List – Certificate of Participation School Name Team Leader ...

File Type: pdf | Size: 628 KB

Circular_CPD compliance 20201008

8 October October October 20 20 Dear Dear memberemberember s, CPD CPD CPD CPD compliance for the period ending 30 November 20compliance for the period ending 30 November 20 compliance for the period e ...

File Type: pdf | Size: 69 KB

Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Best written reports 2018_PRC

File Type: pdf | Size: 409 KB

ed_ifrs9amend

Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...

发布日期: 2012-11-28

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

发布日期: 2018-08-27

File Type: pdf | Size: 2 MB

2018_Career_Survey_Report

发布日期: 2018-08-27

File Type: pdf | Size: 2 MB

Ren_FB Corporate Offers 2022 SepOct

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 378 KB

order-Chiu

1 Proceedings No.: D-13-0847C IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

发布日期: 2015-11-05

File Type: pdf | Size: 75 KB

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

File Type: pdf | Size: 591 KB

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

File Type: pdf | Size: 591 KB

update144

Update No. 144 (Issued March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page S ...