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20121018_ModuleC_Part I

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发布日期: 2012-10-18

File Type: pdf | Size: 377 KB

By email (sponsors@sfc.hk) and by post 27 July 2012 Our Ref.: C/CFC, M84357 Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Re: Consultation paper on the r ...

发布日期: 2012-07-27

File Type: pdf | Size: 296 KB

A4

26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

发布日期: 2012-03-29

File Type: pdf | Size: 208 KB

aossg

4 January 2012 Mr Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans AOSSG comments on Exposure Draft ED/2011/4 Investment Ent ...

发布日期: 2012-01-04

File Type: pdf | Size: 301 KB

techwatch109

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

发布日期: 2011-11-08

File Type: pdf | Size: 387 KB

comparsion

Comparison of the Code of Ethics (Revised July 2009) to the Code of Ethics (Revised July 2006))1 1. This paper details the principal changes between the Code of Ethics (revised July 2009) and the Code ...

发布日期: 2011-05-18

File Type: pdf | Size: 493 KB

techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

发布日期: 2011-04-13

File Type: pdf | Size: 525 KB

techwatch102

发布日期: 2011-04-13

File Type: pdf | Size: 525 KB

e-Seminar Login Page

Event Code Title Login ESEMETLS23082201 E-learning: Accounting considerations arising from abolition of MPF-LSP offsetting mechanism in Hong Kong Login ESEMTF202302 Annual taxation conference 2023 (ar ...

发布日期: 2010-08-16

hkicpa-cpe

2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...

发布日期: 2010-04-30

File Type: pdf | Size: 550 KB

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

发布日期: 2009-08-10

File Type: pdf | Size: 1 MB

techwatch64

发布日期: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

发布日期: 2008-02-01

File Type: pdf | Size: 320 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2007-03-14

File Type: pdf | Size: 158 KB

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

hksa710

发布日期: 2004-11-15

File Type: pdf | Size: 211 KB

ED06-bc

January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...

发布日期: 2003-12-19

File Type: pdf | Size: 284 KB

AML & BO consultns (AML submn, clean) 13317

AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...

File Type: pdf | Size: 338 KB

AML & BO consultns (AML submn, clean) 13

AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...

File Type: pdf | Size: 338 KB

Module C (Jun 14)_Answer

Module C (Jun 14)_Answer Module C (June 2014 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The “risk-based” audit approach relies on analysing audit risk into its comp ...

File Type: pdf | Size: 172 KB

sub_cpsr

Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 30 December 2020 Mr Erkki Liikanen IFRS Foundation Columbus Building 7 Westferry Circus Canary Whar ...

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FE (Jun 16) Paper I_Answer

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper I_Answer_1

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper II_Answer

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FE (Jun 16) Paper II_Answer_1

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File Type: pdf | Size: 215 KB

ms_bcp

Page 1 of 11 Meeting with Business Combinations and Reporting Entity Advisory Panel (via video-conference) Date: 29 January 2021, Friday Time: 2:00 pm – 5:00 pm IASB Request for Information (RFI) – Po ...

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sub_ncl22

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 488 KB

snps1s2

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information [Draft] IFRS S2 Climate-related Disclosures Proposals The International Sustainability Standards Boa ...

File Type: pdf | Size: 173 KB

FE (Jun 16) Paper I_Answer_2

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File Type: pdf | Size: 333 KB

FE (Jun 16) Paper II_Answer_2

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File Type: pdf | Size: 215 KB

20150430_MPSII_C

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File Type: pdf | Size: 915 KB

MPS_Module C_Part 1_Upload

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MPS_Module D_Part 1

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File Type: pdf | Size: 550 KB

snp_goodwill

IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...

File Type: pdf | Size: 171 KB

edug_19

Page 1 of 9 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 ...

File Type: pdf | Size: 187 KB

update262

i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...

File Type: pdf | Size: 566 KB

1420P_23Dec2019_Redacted

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

File Type: pdf | Size: 611 KB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

Module 5

File Type: pdf | Size: 162 KB

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

File Type: pdf | Size: 2 MB

9cl6

1 Consultation on IASB Exposure Draft, Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) Seq. Request for Comments HKAB Comments 1. D ...

File Type: pdf | Size: 324 KB

Best written report 2022

File Type: pdf | Size: 2 MB

Module C (5th edition)_Part 1

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File Type: pdf | Size: 6 MB

Module 13_LP

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File Type: pdf | Size: 9 MB

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

ed_570

International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...

File Type: pdf | Size: 1 MB

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20121018_ModuleC_Part I

cp-regulation-sponsors

A4

aossg

techwatch109

techwatch109

techwatch105

techwatch105

comparsion

techwatch102

techwatch102

e-Seminar Login Page

hkicpa-cpe

techwatch82

techwatch64

techwatch64

concordance_072007

concordance2007

hksa710

hksa710

ED06-bc

AML & BO consultns (AML submn, clean) 13317

AML & BO consultns (AML submn, clean) 13

Module C (Jun 14)_Answer

sub_cpsr

FE (Jun 16) Paper I_Answer

FE (Jun 16) Paper I_Answer_1

FE (Jun 16) Paper II_Answer

FE (Jun 16) Paper II_Answer_1

ms_bcp

sub_ncl22

snps1s2

FE (Jun 16) Paper I_Answer_2

FE (Jun 16) Paper II_Answer_2

20150430_MPSII_C

MPS_Module C_Part 1_Upload

MPS_Module D_Part 1

snp_goodwill

edug_19

update262

1420P_23Dec2019_Redacted

Module 5

Module 5

Best written report 2022

9cl6

Best written report 2022

Module C (5th edition)_Part 1

Module 13_LP

i2c_4400p

ed_570