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Disciplinary proceedings in progress as at 15 December 2021

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

File Type: pdf | Size: 387 KB

ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

发布日期: 2017-09-06

File Type: pdf | Size: 197 KB

ed_ias1

Exposure Draft ED/2015/1 February 2015 Comments to be received by 10 June 2015 Classification of Liabilities Proposed amendments to IAS 1Classification of Liabilities (Proposed amendments to IAS 1) Co ...

发布日期: 2015-02-10

File Type: pdf | Size: 123 KB

ed_assetchange

Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...

发布日期: 2012-11-22

File Type: pdf | Size: 148 KB

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

File Type: pdf | Size: 246 KB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

发布日期: 2019-03-25

File Type: pdf | Size: 666 KB

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

2021 Level 1 Case QuestionsChiFinal20211103

香港會計師公會會計及商業管理個案比賽2021-22(第一級別)卓悅控股有限公司（卓悅）及其附屬公司（下稱「集團」）是香港領先美妝及生活消費品零售集團，於2003年在香港聯合交易所有限公司主板上市（上市編碼：653）。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好，於全球搜羅產品，滿足消費者的需求。目前集團提供超過4萬種商品，並獨家代理逾100個品牌，包括Suisse Rebo ...

File Type: docx | Size: 127 KB

i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

File Type: pdf | Size: 2 MB

ec123cl

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: 748 KB

Module B 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

发布日期: 2003-05-24

File Type: pdf | Size: 315 KB

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

发布日期: 2019-03-25

File Type: pdf | Size: 403 KB

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

File Type: pdf | Size: 4 MB

gilman1202cny

太平家庭電器– 新年激賞精選Gemini 直立式風扇、型號:GTF20 負離子直立式風扇(原價:628) 1至23小時時間掣連搖控器設計體積：1110 (高) x 300 (闊) x 160 (深) mm 購買數量: _______ Gemini 電磁爐、型號:GIC288cookware 單頭電磁爐連邊爐鍋(2000w) (原價:448) 9段火力調校數碼顯示屏體積：58 (高) x 285 ( ...

发布日期: 2012-02-10

File Type: pdf | Size: 1 MB

ma-20121126-en

1 To: Assignment/News/Business Page Editor Statement from the Hong Kong Institute of CPAs regarding 19 November report in a local print media and subsequent media reports (HONG KONG, 26 November 2012) ...

发布日期: 2012-11-26

File Type: pdf | Size: 126 KB

237

1 Minutes of the th meeting of the Ethics Committee held on Wednesday, 7 June 2017 at 9:00 a.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Que ...

发布日期: 2018-07-06

File Type: pdf | Size: 120 KB

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

minutes209

1 Minutes of the 209th meeting of the Financial Reporting Standards Committee held on Friday, 13 December 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2014-02-27

File Type: pdf | Size: 123 KB

improv10_13

Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle HKICPA Standard Setting Department Staff Summary (February 2014) This HKICPA Standard Setting Department Staff Summary is intended f ...

发布日期: 2014-02-17

File Type: pdf | Size: 115 KB

featuredbooks-feb

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Corporate Insolvency Books E-books E- ...

发布日期: 2014-02-14

File Type: pdf | Size: 332 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 15, 2013 7:01 PM To: Simon Riley; Winnie Chan Cc: Committee-FRSC; DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee Subj ...

发布日期: 2013-02-25

File Type: pdf | Size: 117 KB

featuredbooks-jun

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Information Technology Auditing Title ...

发布日期: 2012-06-06

File Type: pdf | Size: 144 KB

featuredbooks-dec

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Professional Ethics Title: Ethical ob ...

发布日期: 2011-12-13

File Type: pdf | Size: 185 KB

featuredbooks-oct

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Internal Auditing Title: Internal aud ...

发布日期: 2011-10-24

File Type: pdf | Size: 191 KB

Bloomsbury_IFRStitles

Bloomsbury Books Limited New & Remarkable Titles on IFRS Bloomsbury Books Ltd is delighted to offer a special price for HKICPA members on below titles. To order, please fill in the form below and ...

发布日期: 2011-10-18

File Type: pdf | Size: 1 MB

Mok-Classification-Rights-Issues

COMMENTS ON IASB EXPOSURE DRAFT ON PROPOSED AMENDMENTS TO IAS 32 “CLASSIFICATION OF RIGHTS ISSUES” (ED/2009/9) Question 1 – Specifying the characteristics of the rights issue The proposed amendment ap ...

发布日期: 2009-09-01

File Type: pdf | Size: 33 KB

Annex 1 - FRSC Minutes (Dec 2013)

Annex 1 - FRSC Minutes (Dec 2013) 1 Minutes of the 209th meeting of the Financial Reporting Standards Committee held on Friday, 13 December 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institu ...

File Type: pdf | Size: 123 KB

20220301270

1 Minutes of the 270th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 March 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Gary ...

File Type: pdf | Size: 167 KB

q817

Issue 8 23 July 2020 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts From the Standard Setting Department of the Hong Kong Institute of Certified Public Accountants 1. ...

File Type: pdf | Size: 40 KB

07irbrp2

11 May 2020 Mr. Lee Chun Ho, Ernest The Chairman Financial Reporting Standards Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Ho ...

File Type: pdf | Size: 178 KB

cl3_0005

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan Subject: RE: Invitation to Comment on IAASB Exposure Draft Proposed ISSA 5000, General Requirements for Sustainability Assurance Engagements and P ...

File Type: pdf | Size: 268 KB

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

发布日期: 2006-05-12

File Type: pdf | Size: 329 KB

meeting-sat-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

发布日期: 2015-01-20

File Type: pdf | Size: 255 KB

2016_UIC 迎生奖励计划

自2010年开始，香港会计师公会和联合国际学院一直紧密合作推动会计专业。现在越来越多同学参加QP考试，希望尽快获取国际会计师专业资格，投身会计行业。为了协助更多联合国际学院同学成为国际认可的会计师，就2016年12月的香港会计师公会专业资格课程(QP)考试，公会将再次推行「UIC 迎生奖励计划」。由香港会计师公会赞助的「UIC 迎生奖励计划」一共设有20个奖学金名额给予报考2016年12月份专业资 ...

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FE (Dec 16) Paper I_Question_2

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File Type: pdf | Size: 167 KB

FE (Dec 16) Paper I_Question

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File Type: pdf | Size: 167 KB

hkfrs9_2014

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...

File Type: pdf | Size: 4 MB

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

File Type: pdf | Size: 297 KB

09

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...

发布日期: 2014-04-23

File Type: pdf | Size: 683 KB

ssap17

SSAP 17 (April 2001) 1 SSAP 17 STATEMENT OF STANDARD ACCOUNTING PRACTICE 17 PROPERTY, PLANT AND EQUIPMENT (Issued July 1995; revised April 2001 in bold type) The standards, which have been set in bold ...

发布日期: 2004-05-28

File Type: pdf | Size: 230 KB

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 4 MB

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

FASeng

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

File Type: pdf | Size: 316 KB

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2008-07-17

File Type: pdf | Size: 138 KB

ComparisionTable072008_1

发布日期: 2008-07-17

File Type: pdf | Size: 138 KB

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2008-02-04

File Type: pdf | Size: 127 KB

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Disciplinary proceedings in progress as at 15 December 2021

ed_20176

ed_ias1

ed_assetchange

ed__init179

hk(ifric)-int12

hkifricint 12

2021 Level 1 Case QuestionsChiFinal20211103

i2c_4400p

ec123cl

Module B 6th Edition Learning Pack_Part 2

IAASB_ED_QC_attach

update145

HKFRS 9_2023

gilman1202cny

ma-20121126-en

237

aasc348

minutes209

improv10_13

featuredbooks-feb

steve-ong

featuredbooks-jun

featuredbooks-dec

featuredbooks-oct

Bloomsbury_IFRStitles

Mok-Classification-Rights-Issues

Annex 1 - FRSC Minutes (Dec 2013)

20220301270

q817

07irbrp2

cl3_0005

I2C_IASed23

meeting-sat-en

2016_UIC 迎生奖励计划

FE (Dec 16) Paper I_Question_2

FE (Dec 16) Paper I_Question

hkfrs9_2014

Update 252

09

ssap17

1796_Compliance_AnnualReport2021_211115

update091

FASeng

ComparisionTable072008

ComparisionTable072008_1

concordance_012008

concordance_012008

1022ec1

S0202ndrunnerup