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1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

发布日期: 2016-06-07

File Type: pdf | Size: 139 KB

sub_en

1 16 May 2016 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Invitation to Comment, Enhancing Audit Quality i ...

发布日期: 2016-05-17

File Type: pdf | Size: 82 KB

Circular_BRIG160611_v2

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

发布日期: 2016-05-09

File Type: pdf | Size: 264 KB

s160524as

HKICPA seminar: Panama Papers: Freedom of the Press vs. Right to Privacy Programme Code: S160524AS The Right to Privacy is an area of heated debate. In American culture, freedom of expression almost a ...

发布日期: 2016-04-29

File Type: pdf | Size: 283 KB

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2016-03-30

File Type: pdf | Size: 319 KB

cfs-apr-jun

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r3_160224 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) English HKICPA is going to launch workshops under Corporate Finance Series between Apri ...

发布日期: 2016-02-26

File Type: pdf | Size: 611 KB

cpddecl

P:\MEM\Annual renewal\2016\(7) email -AR\Annual Return.docx Annual Return for the 2016 membership renewal The Institute collects your personal data in this form for the purposes of processing your mem ...

发布日期: 2016-02-16

File Type: pdf | Size: 70 KB

Circular_SGIG1603

Singing Technique Classes The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ...

发布日期: 2016-02-12

File Type: pdf | Size: 431 KB

Circular_BRIG160312

Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

发布日期: 2016-02-04

File Type: pdf | Size: 265 KB

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

发布日期: 2016-01-08

File Type: pdf | Size: 268 KB

s160112j

HKICPA seminar: US GAAP Reporting: Near-Term Changes and Key Proposals Underway Programme Code: S160112J In this seminar, board members of Financial Accounting Standards Board ("FASB") will ...

发布日期: 2015-12-10

File Type: pdf | Size: 288 KB

976r7_SET_StudentExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

发布日期: 2015-11-25

File Type: pdf | Size: 4 MB

976r7_SET_StudentExpress_online

发布日期: 2015-11-25

File Type: pdf | Size: 4 MB

tfp160311s

香港會計師公會講座：如何處理好中國稅務局的稅務調查課程編號: TFP160311S 中國稅務局近年致力於打擊企業逃稅和避稅活動。在這講座中，主講嘉賓將會探討如何處理好中國稅務局的稅務調查，內容包括： (一) 税務調查的種類及《關於展開2015年稅收專項檢查工作的通知》的解讀與分析(二) 稅務局的審核與會面過程，包括：稅務局如何選擇調查的對象、審核的程序及所涉及的稅務問題、怎樣有效地處理與稅務局的 ...

发布日期: 2015-11-23

File Type: pdf | Size: 358 KB

tfp160127s

香港會計師公會講座：中國稅法下的避税與反避税-對企業的特別納稅調整及其應對方案課程編號: TFP160127S 現今有很多跨境企業嘗試以不同的稅收計劃來免除、減少或延遲繳納企業所得稅或其他相關稅項。在這講座中，主講嘉賓將會探討在中國稅法下的避稅與反避稅-對企業的特別納稅調整及其應對方案，內容包括： (一) 了解特別納稅調整的適用範圍及對跨境交易的影響(二) 轉讓定價及同期資料、成本分攤協議、受控 ...

发布日期: 2015-11-23

File Type: pdf | Size: 362 KB

YMSC151205

青年匯委員會將於12月5至6日舉辦考察團往廣東惠州市，加強青年會計師對國內事務的認識，讓參加者進一步瞭解惠州市最新的經濟發展及會計行業前景。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2015年12月5日及6日(星期六及星期日) 集合時間及地點2015年12月5日上午8:30 灣仔上車/9:00 九龍塘上車(地點待定) 活動(暫定）拜訪交流惠州市财政局、惠州市注冊會計師協會 ...

发布日期: 2015-11-04

File Type: pdf | Size: 306 KB

YMSC151205

发布日期: 2015-11-04

File Type: pdf | Size: 306 KB

Circular_BrIG151205

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2015-10-29

File Type: pdf | Size: 249 KB

bcies-nov

1091r1_20151026 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Workshop Language English Fee HK750 for HKICPA member or student; and IA/HKIA ...

发布日期: 2015-10-27

File Type: pdf | Size: 270 KB

MBIG151106

公會轄下的內地業務關注組將於11 月6 至7 日舉辦《廣州考察團》，加強會員對廣州發展的了解。活動包括參觀廣州美維電子有限公司、廣州康師傅和黃埔軍校，以及座談交流會，其中更邀得暨南大學經濟學院教授擔任講者。日期2015 年11 月6 日及7 日(星期五及星期六) 集合時間及地點2015 年11 月6 日上午8:30 落馬州(深圳地鐵福田站)集合時間及行程(暫定） 11 月6 日上午參觀廣州美維電子 ...

发布日期: 2015-10-26

File Type: pdf | Size: 484 KB

MBIG151106

发布日期: 2015-10-26

File Type: pdf | Size: 484 KB

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

发布日期: 2015-10-22

File Type: pdf | Size: 309 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

发布日期: 2015-10-19

File Type: pdf | Size: 281 KB

chachacha_oct

DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...

发布日期: 2015-10-13

File Type: pdf | Size: 508 KB

Circular_SC2015_v3_1

发布日期: 2015-10-05

File Type: pdf | Size: 309 KB

e2_15

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members INFORMATION SHEET Background 1. The Restructurin ...

发布日期: 2015-10-02

File Type: pdf | Size: 197 KB

ITIG151017

IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...

发布日期: 2015-09-22

File Type: pdf | Size: 391 KB

ITIG151017

发布日期: 2015-09-22

File Type: pdf | Size: 391 KB

w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2015-09-21

File Type: pdf | Size: 314 KB

s150910j

Supporting organisation Host Supporting organisation Seminars on "FATCA Enforcement and Compliance" and "The U.S. Reaction to BEPS" CPD point(s) : The HKICPA : 4 hours (2 hours per ...

发布日期: 2015-09-08

File Type: pdf | Size: 446 KB

ifrs-conference

Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...

发布日期: 2015-09-02

File Type: pdf | Size: 1 MB

order-0815

1 Proceedings No.: D-13-0849H 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: 2015-08-18

File Type: pdf | Size: 16 KB

cfs-sep-nov

Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...

发布日期: 2015-08-07

File Type: pdf | Size: 611 KB

ifrs-conference4

发布日期: 2015-08-04

File Type: pdf | Size: 428 KB

s150824s

HKICPA seminar: How to Create an Information Advantage with Big Data? Programme Code: S150824S Nowhere has bigger data than China. For business leaders, this presents fantastic opportunities to innova ...

发布日期: 2015-07-24

File Type: pdf | Size: 300 KB

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

发布日期: 2015-06-24

File Type: pdf | Size: 3 MB

chacha_jun

发布日期: 2015-06-01

File Type: pdf | Size: 504 KB

HKICPA Outstanding BAFS Award 2015_Application Form_website

HKICPA Outstanding BAFS Award 2015_Application Form_website Outstanding BAFS Student Awards 2015 2015「企業、會計與財務概論」傑出學生奬Objectives: The aim of the awards is to recognize candidates of the HKICPA Examina ...

发布日期: 2015-05-27

File Type: pdf | Size: 258 KB

ifrs-conference1

发布日期: 2015-05-20

File Type: pdf | Size: 429 KB

Circular_minibridge_150613

发布日期: 2015-05-07

File Type: pdf | Size: 247 KB

Circular_SNIG1506_v3

Snooker League 2015 To promote friendship among CPA snooker players, Snooker Interest Group (SnIG) has organised a Snooker League (mixed league) to be held in June. Keen snooker players should not mis ...

发布日期: 2015-04-23

File Type: pdf | Size: 292 KB

Circular_SGIG150613_v2

CPA Music Night The Singing Interest Group (SgIG) has organised a concert for members to gain stage performance experience in front of a large audience. Members are welcome to invite their family and ...

发布日期: 2015-04-20

File Type: pdf | Size: 293 KB

Flyer_SGIG1505-08

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a Mini Concert at the end for students to gain stage experience. If ...

发布日期: 2015-03-30

File Type: pdf | Size: 430 KB

360-degree-leadership-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...

发布日期: 2015-03-05

File Type: pdf | Size: 615 KB

D_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2015-02-13

File Type: pdf | Size: 299 KB

lec150305

課程內容楷書是書法藝術的初級書體，唐代書法名家歐陽詢的歐體楷書字體優美，結構完善，用筆精準，他的《九成宮》碑帖，是楷書的經典之作，一直以來被視為歷代學習書法的起始教本。這一期的楷書初級班，由基本筆劃開始學習，培養學員在點橫撇捺之間體驗中國書法藝術的不朽魅力。楷書初級課程共分十二堂，每堂一個半小時，學員無須有書法基礎，其課程詳情請參閱後頁。導師履歷劉才昌先生一九三六年生，山東榮成人。現為香港中國書法 ...

发布日期: 2015-01-27

File Type: pdf | Size: 664 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-12-22

File Type: pdf | Size: 275 KB

Circular_SGIG150122_Singing_rv

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a Mini Concert on the last class for students to gain stage experie ...

发布日期: 2014-12-15

File Type: pdf | Size: 402 KB

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

发布日期: 2014-10-23

File Type: pdf | Size: 242 KB

CFIG141202

发布日期: 2014-10-23

File Type: pdf | Size: 242 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

Flyer_GIG141115_rv

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2014-10-13

File Type: pdf | Size: 361 KB

e2_14

发布日期: 2014-10-13

File Type: pdf | Size: 195 KB

PSS_Flyer_Photography_Annual Party_20141207

PoIG Annual Gathering The Photography Interest Group (PoIG) invites you to join its home-feel party in December which includes tutorial sessions and a BBQ dinner. Friends and family members are welcom ...

发布日期: 2014-09-04

File Type: pdf | Size: 522 KB

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

发布日期: 2014-08-15

File Type: pdf | Size: 600 KB

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

发布日期: 2014-08-12

File Type: pdf | Size: 202 KB

140917

发布日期: 2014-08-12

File Type: pdf | Size: 202 KB

flyer-final

HKICPA/ICAEW joint seminar -Cyber Security : What's New? Date Thursday, 11 September 2014 Time 1:00 p.m. – 2:00 p.m. (Registration starts at 12:30 a.m.) Venue Hong Kong Institute of CPAs, 27/F., W ...

发布日期: 2014-07-24

File Type: pdf | Size: 209 KB

140623

Regulatory and Law Enforcement Agencies' Investigations and Responding to Requests for Information About the topic This seminar provides a practical overview on investigations conducted by financi ...

发布日期: 2014-05-16

File Type: pdf | Size: 173 KB

140528

Human trafficking and compliance with laws and regulations About the topic Human trafficking is a problem which may seem distant to us in Hong Kong, but it is the second largest transnational crime in ...

发布日期: 2014-05-16

File Type: pdf | Size: 207 KB

wacwau06

Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

发布日期: 2014-05-15

File Type: pdf | Size: 387 KB

201405_Yachting Courses

Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...

发布日期: 2014-04-25

File Type: pdf | Size: 707 KB

TFP140524S

Mainland Tax Conference 2014 Programme Code: About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, individual ...

发布日期: 2014-04-15

File Type: pdf | Size: 236 KB

201406_FERCApplication Form

Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...

发布日期: 2014-03-26

File Type: pdf | Size: 208 KB

s140410j

Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...

发布日期: 2014-03-12

File Type: pdf | Size: 372 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

发布日期: 2014-02-13

File Type: pdf | Size: 269 KB

Circular_minibridge_140322

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2014-02-11

File Type: pdf | Size: 186 KB

Anonymous

1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...

发布日期: 2014-01-20

File Type: pdf | Size: 46 KB

hkiod-feb-mar

HKICPA/HKIoD joint workshop: Executive Programme for Accountants Independent Non-Executive Directors Practices for Accountants (re-run) Programme Code: W140222 for Session 1 W140222A for Session 2 W14 ...

发布日期: 2014-01-10

File Type: pdf | Size: 282 KB

Golf Day _140127

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

发布日期: 2013-12-19

File Type: pdf | Size: 133 KB

practicemgt-nov-dec

955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

发布日期: 2013-11-11

File Type: pdf | Size: 663 KB

key_issues_and_questions

1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...

发布日期: 2013-11-01

File Type: pdf | Size: 69 KB

mf_ki

发布日期: 2013-10-28

File Type: pdf | Size: 69 KB

e2_13

发布日期: 2013-10-15

File Type: pdf | Size: 126 KB

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

发布日期: 2013-10-03

File Type: pdf | Size: 193 KB

af-final-exam

发布日期: 2013-10-03

File Type: pdf | Size: 193 KB

360-degree-leadership-oct-nov

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee (for each session) HK750 for HKICPA member or student; and IA/HKIAAT member or ...

发布日期: 2013-09-04

File Type: pdf | Size: 630 KB

hkiod-oct

Executive Programme for Accountants Independent Non-Executive Director Practices for Accountants Programme Code: W131005A for Session 1 W131005B for Session 2 W131016 for Session 3 W131030 for Session ...

发布日期: 2013-08-20

File Type: pdf | Size: 283 KB

Module D Preseen

发布日期: 2013-08-15

File Type: pdf | Size: 190 KB

bmss-aug-sep

712r11_20130730 CPD Workshops – Business Management Skills Series (August to September 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Langua ...

发布日期: 2013-07-30

File Type: pdf | Size: 724 KB

Circular_3rdMBT

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

发布日期: 2013-07-24

File Type: pdf | Size: 204 KB

LEC130615

課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂：楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形。在現代，楷書仍是漢字手寫體的參考標準。行書：是在楷書的基礎上發展起源的，介於楷書、草書之間的一種字體，是為了彌 ...

发布日期: 2013-06-14

File Type: pdf | Size: 686 KB

s130815f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

发布日期: 2013-06-06

File Type: pdf | Size: 531 KB

360-degree-mgt-skills-jul-sep

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. BDO Training Centre, 25/F., Wing On Centre, 111 Connaught Road Central, Hong Kong. Language English ...

发布日期: 2013-06-04

File Type: pdf | Size: 863 KB

s130607f

Risk and Innovation (CIMA/HKICPA Joint Seminar) Programme Code: S130607F Embracing innovation while understanding and managing risk leads to long-term business growth. Companies that get this balance ...

发布日期: 2013-05-24

File Type: pdf | Size: 257 KB

Circular_minibridge_130706

发布日期: 2013-05-21

File Type: pdf | Size: 204 KB

order-0510

1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2013-05-08

File Type: pdf | Size: 42 KB

s130503f

发布日期: 2013-04-22

File Type: pdf | Size: 531 KB

bmss-apr-may

712r10_20130313 CPD Workshops – Business Management Skills Series (April to May 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language Cant ...

发布日期: 2013-04-22

File Type: pdf | Size: 674 KB

Circular_BRIG130316

发布日期: 2013-02-06

File Type: pdf | Size: 179 KB

BRIG130316

发布日期: 2013-02-06

File Type: pdf | Size: 179 KB

HKICPA Staff Summary of Investment Entities

Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and HKAS 27 (2011) Separate Financial Statements) HKICPA Standard Sett ...

发布日期: 2013-01-21

File Type: pdf | Size: 142 KB

c130124

Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長課程內容中國書法是漢字的書寫藝術，有如中華文化般源遠流長，也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣，共分以下三個階段，各十八節課堂：楷書：又稱正楷、楷體、正書或真書，是漢字書法中常見的一種手寫字體風格。其字形較為正方，不像隸書寫成扁形 ...

发布日期: 2013-01-03

File Type: pdf | Size: 687 KB

wbsmw-jan-mar

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

发布日期: 2012-12-24

File Type: pdf | Size: 515 KB

e2_12

发布日期: 2012-10-12

File Type: pdf | Size: 143 KB

s121105f

发布日期: 2012-09-17

File Type: pdf | Size: 534 KB

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