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ETS_Module A_final

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发布日期: 2019-01-10

ETS_Module A_final

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File Type: pdf | Size: 147 KB

Cir_BP_IFRS2016RED

2016 IFRS Standards (Red Book) Available at bulk purchase price Discount offer Closing date: 16 April 2016 If there are more than ten orders received from members, the Institute will be able to obtain ...

发布日期: 2016-03-04

Cir_BP_IFRS2016BLUE

2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...

发布日期: 2015-11-19

File Type: pdf | Size: 161 KB

Cir_BP_IFRS2015GREEN

A Guide through IFRS 2015 (Green Book) Available at discounted price! A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-reference ...

发布日期: 2015-09-08

File Type: pdf | Size: 142 KB

Cir_BP_IFRS2015RED

2015 International Financial Reporting Standards IFRS (Red Book) Available at bulk purchase price Discount offer Closing date: 17 April 2015 If there are more than ten orders received from members, th ...

发布日期: 2015-02-26

File Type: pdf | Size: 118 KB

Cir_BP_IFRS2015BLUE

2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...

发布日期: 2014-12-04

File Type: pdf | Size: 141 KB

Cir2014_A Guide Through IFRS

A Guide through IFRS July 2014 Available at discounted price! A Guide through IFRS 2014 includes the official announcements issued by the IASB as at 1 July 2014 with extensive cross-references and oth ...

发布日期: 2014-09-18

Cir2014_red

2014 International Financial Reporting Standards IFRS (Red Book) Available at discounted price Discount offer Closing date: 23 April 2014 If there are more than ten orders received from members, the I ...

发布日期: 2014-03-24

File Type: pdf | Size: 103 KB

HKICPA_ifrs_igaap_2014

Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members. To order, please fill in t ...

发布日期: 2014-01-21

File Type: pdf | Size: 485 KB

F130318

Financial Reporting Seminar Application of HKFRS 13 Fair Value Measurement Date 18 March 2014 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen&# ...

发布日期: 2014-01-14

File Type: pdf | Size: 99 KB

Cir2014_blue_1

2014 IFRS (Blue Book) -Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 8 January 2014 If there are more than ten orders received from members, ...

发布日期: 2013-12-13

File Type: pdf | Size: 106 KB

Cir2013_a guide through IFRS

A Guide through IFRS July 2013 Available at discounted price! A Guide through IFRS 2013 includes the official announcements issued by the IASB as at 1 July 2013. It includes IFRSs with an effective da ...

发布日期: 2013-10-07

File Type: pdf | Size: 111 KB

Cir2013_a guide through IFRS_old

发布日期: 2013-10-02

File Type: pdf | Size: 111 KB

ifric-int-21

HK(IFRIC) Int 21 – Levies HKICPA Standard Setting Department Staff Summary (August 2013) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary ...

发布日期: 2013-08-26

File Type: pdf | Size: 85 KB

F130812

Financial Reporting Seminar Valuation of intangibles Date 12 August 2013 (Monday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...

发布日期: 2013-07-09

File Type: pdf | Size: 102 KB

F130531

Financial Reporting Seminar Convertible bonds – valuation issues (Re-run) Date 31 May 2013 (Friday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Roa ...

发布日期: 2013-03-19

File Type: pdf | Size: 170 KB

Cir2013_red

International Financial Reporting Standards IFRS 2013 Available at discounted price Discount offer Closing date: 10 April 2013 If there are more than ten orders received from members, the Institute wi ...

发布日期: 2013-03-18

File Type: pdf | Size: 112 KB

F130430

Financial Reporting Seminar on Business Valuation HKFRS 3 – Purchase Price Allocation What are the values of assets acquired in a business combination? Date 30 April 2013 (Tuesday) Re-run session with ...

发布日期: 2013-03-04

File Type: pdf | Size: 129 KB

F130226

Financial Reporting Seminar Convertible bonds – valuation issues Date 26 February 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road E ...

发布日期: 2013-01-07

File Type: pdf | Size: 169 KB

Cir2013_blue

2013 IFRS Consolidated without early application (blue book) Available at bulk purchase price Bulk Purchase Offer Closing date: 16 January 2013 If there are more than ten orders received from members, ...

发布日期: 2012-12-17

File Type: pdf | Size: 104 KB

Cir2012_a guide through IRFS

A Guide through IFRS July 2012 Available at discounted price! A Guide through IFRS 2012 includes the official announcements issued by the IASB as at 1 July 2012. It includes IFRSs with an effective da ...

发布日期: 2012-10-09

File Type: pdf | Size: 105 KB

F121218

Financial Reporting Seminar Valuation for HKFRS 2 Share-based Payment Date 18 December 2012 (Tuesday) – Re-run session Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

发布日期: 2012-09-13

File Type: pdf | Size: 170 KB

Red2012

International Financial Reporting Standards IFRS 2012 Available at discounted price Discount offer Closing date: 20 April 2012 If there are more than ten orders received from members, the Institute wi ...

发布日期: 2012-03-28

File Type: pdf | Size: 111 KB

blue2012

2012 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 16 January 2012 If there are more than ten orders received from members, the Institute will ...

发布日期: 2012-01-12

File Type: pdf | Size: 110 KB

ifrs2011

A Guide through IFRS July 2011 Available at discounted price! A Guide through IFRS 2011 includes the full text of the Standards and Interpretations and accompanying documents issued by the Internation ...

发布日期: 2011-10-07

File Type: pdf | Size: 142 KB

red2011

International Financial Reporting Standards IFRS 2011 Available at discounted price Discount offer Closing date: 18 March 2011 If there are more than ten orders received from members, the Institute wi ...

发布日期: 2011-02-24

File Type: pdf | Size: 104 KB

blue2011

2011 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 17 January 2011 If there are more than ten orders received from members, the Institute will ...

发布日期: 2010-12-15

File Type: pdf | Size: 103 KB

ifrs2010

A Guide through IFRS 2010 Available at discounted price! A Guide through IFRS 2010 provides the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of Int ...

发布日期: 2010-10-18

File Type: pdf | Size: 104 KB

ifrs2009

A Guide through International Financial Reporting Standards (IFRSs) July 2009 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2009, published by ...

发布日期: 2009-12-01

File Type: pdf | Size: 68 KB

ifrs2009

发布日期: 2009-12-01

File Type: pdf | Size: 68 KB

2009IFRSsBoundVolume

2009 IFRSs Bound Volume Available at discounted price! Members are invited to place their order for the 2009 International Financial Reporting Standards (IFRS) Bound Volume, published by the Internati ...

发布日期: 2009-03-23

File Type: pdf | Size: 133 KB

IFRSs2008

2008 IFRS Bound Volume Available at discounted price! The 2008 International Financial Reporting Standards (IFRS) Bound Volume, published by the International Accounting Standards Board (IASB), is now ...

发布日期: 2008-03-18

File Type: pdf | Size: 55 KB

IFRSs2008

发布日期: 2008-03-18

File Type: pdf | Size: 55 KB

IFRS_2008

发布日期: 2008-03-17

File Type: pdf | Size: 45 KB

IFRSs2007

A Guide through International Financial Reporting Standards 2007 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) 2007, published by the International ...

发布日期: 2007-11-07

File Type: pdf | Size: 208 KB

HKICPA_ifrs_gaap_B14011 (2)

HKICPA_ifrs_gaap_B14011 (2) Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members ...

File Type: pdf | Size: 485 KB

Ren_Mirage Chop House Set Apr 2022

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...

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Ren_Mirage Chop House Set Apr 2022

File Type: pdf | Size: 406 KB

A closer look at the new leases standard – An analysis of lessee’s financial statements

发布日期: 2020-07-02

FE Dec 18 Paper IQuestion

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发布日期: 2019-02-15

File Type: pdf | Size: 318 KB

Mem-060317

Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...

发布日期: 2006-03-17

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

File Type: pdf | Size: 147 KB

Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

FE (Jun 18) Paper I_Question

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File Type: pdf | Size: 216 KB

i2ced_coepartg

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

File Type: pdf | Size: 200 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 3

File Type: pdf | Size: 559 KB

hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

Module 12_LP

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File Type: pdf | Size: 15 MB

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

发布日期: 2014-05-28

File Type: pdf | Size: 3 MB

apm_egmcl

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MPS_D_PartII

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 sho ...

发布日期: 2018-04-19

File Type: pdf | Size: 727 KB

MPS_D_PartII

File Type: pdf | Size: 725 KB

MPS_D_PartII

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File Type: pdf | Size: 725 KB

CrazySale_extended_ICPAflyer_re

UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...

发布日期: 2013-11-27

File Type: pdf | Size: 503 KB

web_OPAC_2013

OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. OOffffeerr 15% discount on OPA ...

发布日期: 2013-01-02

File Type: pdf | Size: 54 KB

opac

OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. Offfferr 15% discount on OPAC E ...

发布日期: 2011-01-06

File Type: pdf | Size: 30 KB

Internal Control and Risk Management - A Basic Framework

Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...

发布日期: 2009-04-03

Defining and Developing an Effective Code of Conduct for Organisations

Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...

发布日期: 2009-04-03

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...

发布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...

发布日期: 2019-04-25

Application_form_2020

Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...

ETS_Module_B

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发布日期: 2016-05-27

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

发布日期: 2018-01-31

File Type: pdf | Size: 36 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

发布日期: 2014-07-23

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

发布日期: 2013-08-02

File Type: pdf | Size: 52 KB

tlsjune

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

发布日期: 2013-04-17

File Type: pdf | Size: 261 KB

0702-28-10

Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...

发布日期: 2011-07-28

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

发布日期: 2010-11-30

File Type: pdf | Size: 309 KB

Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

File Type: pdf | Size: 245 KB

Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

File Type: pdf | Size: 245 KB

welcome_offers_2019

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

File Type: pdf | Size: 796 KB

Dec 2017

Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...

File Type: pdf | Size: 95 KB

Decision on sanctions and costs_1178F_25Apr2020_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Dis ...

File Type: pdf | Size: 316 KB

Mobile Medical Mar 2023 Offer

送超市禮券MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 HK5,680 HK7,380 HK9,680 HK2,400 美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢查(共72項檢查) 原價3,380 血 ...

File Type: pdf | Size: 278 KB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

发布日期: 2015-09-10

Module B

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: 2013-02-15

File Type: pdf | Size: 383 KB

Flyer_LawSoc_final

Supporting organisation Host Supporting organisation Seminar on “Promoting or Sabotaging Fintech in Hong Kong?” and “International Regulation of Cryptocurrency and Structuring of Initial Coin Offering ...

发布日期: 2018-08-22

File Type: pdf | Size: 354 KB

LawSoc_v

Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...

发布日期: 2018-02-26

File Type: pdf | Size: 397 KB

LawSoc_v.1

发布日期: 2018-02-26

File Type: pdf | Size: 397 KB

Flyer - 18 Dec 17_v.3

Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...

发布日期: 2017-11-17

File Type: pdf | Size: 356 KB

Flyer - 18 Dec 17_v

发布日期: 2017-11-17

File Type: pdf | Size: 356 KB

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

发布日期: 2016-03-18

its-Apr-Jun

发布日期: 2016-03-18

File Type: pdf | Size: 419 KB

Joint Seminar on 22 Mar 16

Supporting organisation Host Supporting organisation Seminar on “SME Growth Markets under MiFID-II -Will it Improve Access to the Markets?” and “Insider Dealing in Europe – Strategies under the new Ma ...

发布日期: 2016-02-26

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

lawsoc150911

Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...

发布日期: 2015-08-19

File Type: pdf | Size: 395 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

tue_wau11

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2014-09-22

File Type: pdf | Size: 624 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

techwatch71

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 Spotli ...

发布日期: 2008-09-03

File Type: pdf | Size: 232 KB

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

File Type: pdf | Size: 97 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 90 KB

Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 90 KB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 117 KB

e_Series (Apr2017)v2

e_Series (Apr2017)v2 * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...

e_Series (Apr-June 2017)

e_Series (Apr-June 2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...

File Type: docx | Size: 175 KB

2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final

2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...

发布日期: 2014-03-21

File Type: pdf | Size: 232 KB

Butterfield_annualmember

ANNUAL MEMBERSHIP APPLICATION FORM MEMBER’S PERSONAL DETAILS Name of Candidate : Mr/Mrs/Ms (Surname) (Given Name) (Chinese Name) Nationality : I.D. /Passport No.: Date of Birth : D M Y Company Name : ...

发布日期: 2011-11-15

File Type: pdf | Size: 120 KB

S090819S

The Latest Development in Capital Markets in China and Hong Kong Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo has accumulated many years of auditing, ...

发布日期: 2009-07-13

File Type: pdf | Size: 86 KB

S090715AS

China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...

发布日期: 2009-06-18

File Type: pdf | Size: 106 KB

CO-rewrite - non transitional QA

Question A1e Can a company limited by guarantee with revenue of more than HK25 million exempted Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business re ...

发布日期: 2019-04-18

update283

i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...

File Type: pdf | Size: 195 KB

Cir2017_member_flyer

Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

发布日期: 2017-10-10

File Type: pdf | Size: 75 KB

CFIG170428_handout

HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...

发布日期: 2017-05-02

File Type: pdf | Size: 711 KB

APMout

(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...

发布日期: 2017-01-17

APM4

发布日期: 2017-01-03

File Type: pdf | Size: 267 KB

oAPM

发布日期: 2017-01-03

File Type: pdf | Size: 585 KB

Cir2016_member_flyer

Group Personal Insurance Program 2016/2017 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

发布日期: 2016-12-12

File Type: pdf | Size: 75 KB

Module B LP update_20160519

Corporate Financing 402 8.4.1 Forward exchange rates A forward exchange rate might be higher or lower than the spot rate. If it is higher, the quoted currency will be cheaper forward than spot. For ex ...

发布日期: 2016-05-16

File Type: pdf | Size: 86 KB

wac160517x3

Initial Public Offering – Listing on the Hong Kong Stock Exchange This series of workshops aims at providing an introduction and understanding on how to drive the listing of a company on the Hong Kong ...

发布日期: 2016-04-27

File Type: pdf | Size: 300 KB

wau160416

Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...

发布日期: 2016-03-04

File Type: pdf | Size: 122 KB

wau160416

发布日期: 2016-03-04

File Type: pdf | Size: 122 KB

Cir_BP201509

Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...

发布日期: 2015-09-21

File Type: pdf | Size: 315 KB

tfp150717s

HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...

发布日期: 2015-06-04

File Type: pdf | Size: 295 KB

150312

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA The Institute held annual liaison meetings with the State Administration of Taxation (SAT) and the ...

发布日期: 2015-03-09

File Type: pdf | Size: 297 KB

150312old2

China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA150312 The Institute held annual liaison meetings with the State Administration of Taxation and the ...

发布日期: 2015-02-23

150312old

发布日期: 2015-02-16

File Type: pdf | Size: 310 KB

pr-0108-en

1 Assignment/News/Business Assignment Editor (For immediate release) Hong Kong Institute of CPAs' budget proposals support the community and boost competitiveness Institute recommends tax policies ...

发布日期: 2015-01-08

s140903s

HKICPA seminar: Credit Management: Bank Financing Criteria Programme Code: S140903S A lot of local companies have good and viable business plans. A lack of bank support is most likely one of their con ...

发布日期: 2014-07-25

File Type: pdf | Size: 239 KB

s130801s

Key Aspects of a Successful IPO (re-run) Programme Code: S130801S More companies are now seeking an opportunity for listing for strategic expansion. Planning and managing an Initial Public Offering (I ...

发布日期: 2013-06-19

File Type: pdf | Size: 239 KB

130509

Legislative Proposals to Improve Hong Kong's Corporate Insolvency and Winding-up Regime About the topic On 16 April, the government launched a three-month public consultation on 46 legislative pro ...

发布日期: 2013-04-22

File Type: pdf | Size: 165 KB

120906

Interviewing the client – insights for insolvency practitioners About the topic Investigation is an integral part of insolvency administration. Interviewing technique is an important skill for insolve ...

发布日期: 2012-08-17

File Type: pdf | Size: 174 KB

A5b

39 Mrs Lai advised that as explained above, section 52(7) did not impose a withholding tax. Provisions in section 52(7) would apply if the employer had ceased or was about to cease to employ an employ ...

发布日期: 2012-03-29

File Type: pdf | Size: 139 KB

120210

Recent Developments in Insolvency Law (Part II) About the topic In this seminar, Ludwig Ng of ONC Lawyers will continue his review of recent developments in insolvency law, at the request of participa ...

发布日期: 2012-01-26

File Type: pdf | Size: 175 KB

rif111116

Recent Developments in Insolvency Law About the topic At this seminar, Ludwig Ng of ONC Lawyers will discuss recent developments in insolvency law. Topics to be covered include: An overview of the pr ...

发布日期: 2011-11-02

File Type: pdf | Size: 175 KB

s111024s

An Overview of Corporate Restructuring Programme Code: S111024S This seminar will seek to provide an overview of the restructuring of companies. Drawing on the speaker's considerable experience in ...

发布日期: 2011-10-12

File Type: pdf | Size: 232 KB

s110915s

Key Aspects of a Successful IPO Programme Code: S110915S Many companies are now seeking an opportunity for listing as the market is booming. Planning and managing an IPO involves many aspects of resou ...

发布日期: 2011-08-02

File Type: pdf | Size: 163 KB

pcexam-enrolform_1

(Revised in May 2011) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before comp ...

File Type: pdf | Size: 114 KB

Informaton Sheet to Candidates on QPLSC_2

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC_1

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC_2

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

Informaton Sheet to Candidates on QPLSC

1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...

File Type: pdf | Size: 135 KB

pcexam-enrolform

(Revised in April 2011) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before co ...

发布日期: 2011-05-06

s110418s

Successful IPOs for PRC Companies Programme Code: S110418S The IPO market keeps flourishing in Hong Kong as PRC companies choose to be listed on the Hong Kong Stock Exchange. While considering to be l ...

发布日期: 2011-04-14

File Type: pdf | Size: 176 KB

rif110216

Multi-speed Recovery – Economic Prospects for 2011 About the topic Year 2010 was a bumpy year, but global markets finished the year with positive signs. Will the global economic recovery continue to m ...

发布日期: 2011-01-28

File Type: pdf | Size: 164 KB

rif110126

Review of Hong Kong's Insolvency Law About the topic In mid-2006, the HKSAR Government launched a major exercise to rewrite the Companies Ordinance ("CO Rewrite"). Public consultation on ...

发布日期: 2011-01-13

File Type: pdf | Size: 141 KB

pcexam-enrolform-nov

(Revised in November 2010) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before ...

发布日期: 2010-11-23

100505

The "Value Play" About the topic At this seminar, Mr. Joe Bannister of Lovells LLP, London will look at how valuation issues have come to drive restructurings. His talk will cover the follow ...

发布日期: 2010-04-19

File Type: pdf | Size: 165 KB

shareholder

Supporting organisation Host Supporting organisation Shareholder Rights CPD Point(s): The HKICPA : 6 The HKICS : 6 The Law Society of HK : 6 Drawing on the collective expertise of an internationally r ...

发布日期: 2010-02-10

File Type: pdf | Size: 178 KB

pcexam-enrolform-nov

(Revised in November 2009) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before ...

发布日期: 2009-11-26

File Type: pdf | Size: 118 KB

pcexam_enrolform_Jul

(Revised in July 2009) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before com ...

发布日期: 2009-07-07

File Type: pdf | Size: 41 KB

beta-pcexam_enrolform

(Revised in Nov 2008) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before comp ...

发布日期: 2008-11-26

File Type: pdf | Size: 40 KB

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

发布日期: 2007-11-01

File Type: pdf | Size: 201 KB

pubforsale_QC

Prepare your CPA firm for Quality Assurance Order “A guide to Quality Control” today Over 200 pages of practical advice for equipping your firm on quality control • A guide to Quality Control will ass ...

发布日期: 2007-03-27

File Type: pdf | Size: 136 KB

temp-pcexam_enrolform

(Revised in August 2006) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before c ...

发布日期: 2006-08-25

File Type: pdf | Size: 41 KB

B - ws 1 session 4 (20111)

B - ws 1 session 4 (20111) Corporate Financing 18 Workshop 1 Session 4 Pre-workshop exercise 3 (Management Reporting) You may wish to refer to the case study, which shows the typical annual expenditur ...

File Type: pdf | Size: 48 KB

kitsetorderevfinal_flyer

The APM 2020 update kit is now available to existing subscribers of APM (2016 edition). Please complete the attached order form together with payment to purchase your copy. Enquiries Act now Phone: 22 ...

kitsetorderevfinal

kitorderfrom_os

CO-rewrite - non transitional QA

Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...

发布日期: 2019-04-18

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

发布日期: 2019-03-25

C_Preseen_Jun2015

发布日期: 2015-02-12

File Type: pdf | Size: 263 KB

hkfrs-int11

HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...

发布日期: 2019-03-25

Disciplinary proceedings in progress as at 6 August 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

发布日期: 2018-08-06

File Type: pdf | Size: 141 KB

Operation Report 2016

Hong Kong Institute of CPAs Compliance Operations Report 2016 1 Compliance Operations Report 2016Hong Kong Institute of CPAs Compliance Operations Report 2016 2 Hong Kong Institute of CPAs Compliance ...

发布日期: 2017-04-07

File Type: pdf | Size: 663 KB

Case Question_29042015_FINAL

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Speed Eater Limited Overview Speed Eater Limited (“Speed Eater” or “SEL”) began operations in Hong Kong 35 years ag ...

发布日期: 2015-04-29

File Type: pdf | Size: 224 KB

Disciplinary Proceedings in progress as at 5 Nov 2018

2 Disciplinary proceedings in progress as at 5 November 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing1 15 April ...

File Type: pdf | Size: 146 KB

Dec

2 Disciplinary proceedings in progress as at 6 December 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2 ...

File Type: pdf | Size: 155 KB

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

File Type: pdf | Size: 680 KB

pr-20160824-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

发布日期: 2016-08-24

File Type: pdf | Size: 140 KB

s160808as

HKICPA seminar: PRC Tax on Offshore Indirect Equity Transfer – Experience Sharing Program Code: S160808AS Back in 2009, the PRC tax authority demonstrated its strong determination to combat avoidance ...

发布日期: 2016-06-17

File Type: pdf | Size: 282 KB

tfp160302s

HKICPA seminar: Common Errors Uncovered by Field Audit Programme Code: TFP160302S The Inland Revenue Department (''IRD'') of HKSAR conducts field audits on both corporations and incorp ...

发布日期: 2016-01-07

File Type: pdf | Size: 304 KB

tfp151216s

HKICPA seminar: Localisation of BEPS in China Programme Code: TFP151216S We are lucky to be in the generation where we are able to witness the shaping and formation of the Transfer Pricing (“TP”) grou ...

发布日期: 2015-11-11

tfp151201s

HKICPA seminar: Advance Rulings -Decline and Fall? Programme Code: TFP151201S Advance Ruling ("AR") applications are submissions made to the Inland Revenue Department ("IRD") askin ...

发布日期: 2015-11-04

File Type: pdf | Size: 297 KB

tfp151116s

HKICPA seminar: BEPS Revised Circular 2 ? Programme Code: TFP151116S In this seminar, the speaker will discuss the key changes from the draft of the China State Administration of Taxation's Revi ...

发布日期: 2015-10-27

File Type: pdf | Size: 373 KB

151029

International Tax Update Programme Code: TFA In a globalised business environment, tax authorities around the world are taking a more international outlook and extending their focus beyond their own b ...

发布日期: 2015-10-23

tfp151104s

HKICPA seminar: Groundbreaking Transfer Pricing Development in Mainland China Programme Code: TFP151104S On 17 September 2015, China’s State Administration of Taxation ("SAT") issued a groun ...

发布日期: 2015-10-14

File Type: pdf | Size: 301 KB

150922

FATCA from a practical perspective Programme Code: TFA This is a landmark time for taxpayers to become compliant with their international reporting requirements for two reasons. First, the Foreign Acc ...

发布日期: 2015-09-14

File Type: pdf | Size: 373 KB

tfp150707s

HKICPA seminar: Tightening of Transfer Pricing Regulations on Cross-border Transactions Programme Code: TFP150707S China’s State Administration of Taxation (“SAT”) has continued to focus on strengthen ...

发布日期: 2015-06-05

File Type: pdf | Size: 282 KB

tfp150629s

HKICPA seminar: Tax Issues Arising from Business Transformation Programme Code: TFP150629S Amid the dynamic global economy, an increasing number of corporations undertake business transformation and r ...

发布日期: 2015-05-20

File Type: pdf | Size: 297 KB

tfp150608S

HKICPA seminar: Presentation of Cases before Inland Revenue Board of Review and Review of Recent Cases and Developments Programme Code: TFP150608S The Board of Review ("BOR") is an independe ...

发布日期: 2015-04-28

File Type: pdf | Size: 295 KB

tfp150513s

HKICPA seminar: Recent trends and developments in China Transfer Pricing Programme Code: TFP150513S As anti-tax avoidance measures sweep across the globe, highlighting the complexity which underlies e ...

发布日期: 2015-04-21

File Type: pdf | Size: 299 KB

tfp150601s

HKICPA seminar: Latest Transfer Pricing Developments in China & Hong Kong Programme Code: TFP150601S In this seminar, the speakers will focus on the latest Transfer Pricing developments in China a ...

发布日期: 2015-04-01

150427

Advance Pricing Arrangement and Implementation of Automatic Exchange of Information in Hong Kong Programme Code: TFA A. An advance pricing arrangement (APA), the framework for which was introduced in ...

发布日期: 2015-04-01

File Type: pdf | Size: 375 KB

hkics150414

Supporting organisation Host Supporting organization Riding the Wind: Regulating the New Capital Markets 14 April 2015 (Tuesday) ECPD/CPD point(s) : The HKICS : 2 The HKICPA : 2 The Law Society of Hon ...

发布日期: 2015-04-01

File Type: pdf | Size: 364 KB

tfp150413s

HKICPA seminar: Long-awaited Changes Availed for Overseas Indirect Equity Transfer Programme Code: TFP150413S Public Notice 7 opens the Chinese tax net wider to capture not only offshore indirect equi ...

发布日期: 2015-03-20

File Type: pdf | Size: 298 KB

tfp150130s

HKICPA seminar: Updates on Hong Kong and China Cross-border Taxation Programme Code: TFP150130S It is anticipated that anti-avoidance measures in respect of cross-border transactions will be tightened ...

发布日期: 2015-01-09

File Type: pdf | Size: 299 KB

tfp150121s

HKICPA seminar: What is Base Erosion and Profit Shifting? Programme Code: TFP150121S The Organization for Economic Co-operation and Development ("OECD") has been working on an international ...

发布日期: 2014-12-23

tue09

发布日期: 2014-09-29

File Type: pdf | Size: 318 KB

tue09old

发布日期: 2014-09-01

140916

Indirect tax updates in China with case studies Programme Code: TFA Indirect Tax has been the hottest topic in China tax in the past 2 years and the VAT Reform is the key focus of the Chinese governme ...

发布日期: 2014-08-13

File Type: pdf | Size: 258 KB

tfp140915s

HKICPA seminar: The new Canada-Hong Kong Tax Treaty – opportunities and benefits Programme Code: TFP140915S This seminar will look at the provisions of the new Double Tax Agreement (DTA) between Hong ...

发布日期: 2014-07-31

File Type: pdf | Size: 244 KB

tfp140728s

HKICPA seminar: Base Erosion and Profit Shifting and Transfer Pricing Programme Code: TFP140728S The Organization for Economic Co-operation and Development (OECD)’s discussion on base erosion and prof ...

发布日期: 2014-06-25

File Type: pdf | Size: 262 KB

tfp140707s

HKICPA seminar: VAT Reform in China Programme Code: TFP140707S China is in the process of enlarging the scope of the Value Added Tax (VAT), which is the largest source of tax revenue in China. This se ...

发布日期: 2014-05-26

File Type: pdf | Size: 242 KB

tfp140605s

HKICPA seminar: International Tax Update on US Real Estate Programme Code: TFP140605S Chinese investors from Hong Kong and mainland China have in recent years become significant investors in the US re ...

发布日期: 2014-04-14

File Type: pdf | Size: 244 KB

tfp140424s

HKICPA seminar: Foreign Exchange Remittance out of the PRC Programme Code: TFP140424S Due to the stringent foreign exchange controls and complicated tax clearance procedures, multinationals always fac ...

发布日期: 2014-03-03

File Type: pdf | Size: 254 KB

tfp140416s

HKICPA seminar: FATCA – The Final Countdown Programme Code: TFP140416S Without further delays on the horizon, April 25, 2014 and July 1, 2014 are fast approaching as the immediate big hurdles to clear ...

发布日期: 2014-02-14

tfp140324s

HKICPA seminar: Overview of Permanent Establishment Exposure in the PRC Programme Code: TFP140324S PRC is an attractive market with numerous business opportunities. However, doing business in the PRC ...

发布日期: 2014-01-28

tfp140303s

HKICPA seminar: Why an initial interview with the IRD is so important Programme Code: TFP140303S When a person or a company is selected as a target for a field audit or tax investigation by the Field ...

发布日期: 2014-01-24

tfp140210s

HKICPA seminar: Real Challenges of China Tax Resident Enterprise Rules Programme Code: TFP140210S The relevant rules of China tax resident enterprise are not new as stipulated in the China Enterprise ...

发布日期: 2013-12-20