搜寻结果

presentation

发布日期: 2008-06-16

File Type: pdf | Size: 63 KB

0604

Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...

发布日期: 2006-05-11

FRSCMS-Apr

发布日期: 2006-05-11

File Type: pdf | Size: 63 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

File Type: pdf | Size: 310 KB

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

File Type: pdf | Size: 205 KB

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 205 KB

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

File Type: pdf | Size: 310 KB

259m

1 Minutes of the 259th meeting of the Financial Reporting Standards Committee held on Tuesday, 13 October 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 104 KB

Panelists_Report_Mod_D_(Dec_16)_Final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 214 KB

form-sdi-r

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form should be completed and duly si ...

File Type: doc | Size: 452 KB

VogueHKICPA EFlyer 2022 CHIENG

Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your HKICPA HKICPA HKICPA member member card card card to ...

File Type: pdf | Size: 590 KB

tts-oct-dec-pe12

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-11-09

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

Module D_MPS_Part 2

You don't have access right to view the details. Please login.

File Type: pdf | Size: 174 KB

FE _Dec 16_ Paper II_Question

You don't have access right to view the details. Please login.

发布日期: 2016-12-09

FE December 2015 Paper II Panelists Report_Final

You don't have access right to view the details. Please login.

发布日期: 2016-02-18

File Type: pdf | Size: 227 KB

comvita

姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...

发布日期: 2012-08-24

File Type: pdf | Size: 288 KB

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

发布日期: 2012-03-23

File Type: pdf | Size: 341 KB

lpd

发布日期: 2012-03-23

File Type: pdf | Size: 341 KB

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-06-14

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2011-04-08

File Type: pdf | Size: 795 KB

tts-apm

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

发布日期: 2010-09-15

pe-tts-workshop-o

发布日期: 2010-06-17

File Type: pdf | Size: 568 KB

E&T_Exam_HKICPA_BAFS_leaflet

E&T_Exam_HKICPA_BAFS_leaflet HKICPA Examination in BAFS The new senior secondary (NSS) curriculum aims to help students build a broad knowledge base and to foster the ability for them to learn thr ...

1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

File Type: pdf | Size: 251 KB

1416imp

Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2014-2016 Cycle Annual Improvements to HKFRSs Issued March 2017 ANNUAL IMPROVEMENTS TO HKFRSs 2014–2016 CYCLE Copyright 2 COPYRIGH ...

File Type: pdf | Size: 229 KB

Module 13 - Business Assurance

This module develops the technical knowledge to enable students to apply auditing and assurance standards and guidance to carry out an assurance or statutory audit engagement. The module also enables ...

发布日期: 2019-06-05

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: June 27, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1 ...

发布日期: 2018-06-26

File Type: pdf | Size: 68 KB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 20, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...

发布日期: 2018-04-09

File Type: pdf | Size: 40 KB

PhotoPoints

Photo Shooting Point at Tin Hau for 10K Runners before race Photo Time Runners Place 5:00 am – 8:15 am 10 km Challenge Hing Fat Street (興發街), near Tsing Fung Street (清風街), Tin Hau 10 km Run 1 10 km Ru ...

发布日期: 2018-01-16

File Type: pdf | Size: 464 KB

Location

of Group Photo for 10K Runners at Start Point Photo Time Runners Place 5:00 am – 8:15 am 10 km Challenge Hing Fat Street (興發街), near Tsing Fung Street (清風街), Tin Hau 10 km Run 1 10 km Run 2 10 km Run ...

发布日期: 2016-01-14

File Type: pdf | Size: 406 KB

e3_15

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2015 ELECTION TIMETABLE The following is a timet ...

发布日期: 2015-09-15

File Type: pdf | Size: 76 KB

TFEC_IR(A)_No5_2018_submission_180720

TFEC_IR(A)_No5_2018_submission_180720 1 By email (bc_09_17@legco.gov.hk) and by hand 20 July 2018 Your Ref.: CB1/BC/9/17 Our Ref.: C/TXP, BH41031 Hon. Kenneth Leung Chairman, Bills Committee on Inland ...

File Type: pdf | Size: 85 KB

cl5ag5

16 October 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Inv ...

File Type: pdf | Size: 157 KB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 26 April 2019 Time: 2:00 pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

File Type: pdf | Size: 28 KB

20150415_SharingForum_MA

You don't have access right to view the details. Please login.

发布日期: 2015-04-23

File Type: pdf | Size: 465 KB

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 465 KB

811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

File Type: pdf | Size: 798 KB

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

File Type: pdf | Size: 929 KB

Module_A_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2018-08-23

File Type: pdf | Size: 381 KB

Module_A_Supplement_20182

发布日期: 2018-08-23

File Type: pdf | Size: 381 KB

ETS_Module_A

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: 2016-05-27

ETS_Module_A

You don't have access right to view the details. Please login.

发布日期: 2016-05-27

File Type: pdf | Size: 151 KB

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

发布日期: 2009-05-14

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

File Type: pdf | Size: 323 KB

ETS_Module B_final

Disclaimer 1 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 pur ...

ETS_Module B_final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 113 KB

Projection

房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間：晚上6:30 – 8:00 講者：中華太極智慧學院院長楊雲中先生題目：太極文化•養生•減壓講座 Hong Kong Institute of Certified Public Accountants, 2017. All rights reserved. 太極拳世界上最完美的運動。將氣功，武術，體操，哲學，文 ...

发布日期: 2017-11-16

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

ApplicationForm2016China

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation China Tax Course This China Tax Course i ...

发布日期: 2016-07-04

File Type: pdf | Size: 122 KB

Application Form - 2016 China

发布日期: 2016-06-30

File Type: pdf | Size: 116 KB

cfw160620

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) This programme aims to enhanc ...

发布日期: 2016-06-06

cfw160620ext

发布日期: 2016-05-27

File Type: pdf | Size: 278 KB

cfw160620old

发布日期: 2016-04-11

Application Form - 2016 International

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

发布日期: 2016-01-12

File Type: pdf | Size: 228 KB

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

发布日期: 2014-11-27

File Type: pdf | Size: 90 KB

jf_dec

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

发布日期: 2014-10-28

File Type: pdf | Size: 349 KB

waswam

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

发布日期: 2014-10-15

File Type: pdf | Size: 331 KB

cef131111

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: CAW131111) This programme aims ...

发布日期: 2013-09-05

File Type: pdf | Size: 203 KB

CFW130513

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: ) This programme aims to enhance the fin ...

发布日期: 2013-03-13

File Type: pdf | Size: 237 KB

121210

An Update on the PRC Bankruptcy Law – Practice and Developments About the topic At this seminar, Mr. Alan C.W. Tang SD (Insolvency) of SHINEWING (HK) Certified Public Accountants, an expert in PRC ban ...

发布日期: 2012-11-21

File Type: pdf | Size: 169 KB

wasq3

Technical Training and Support Programme 2012 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

发布日期: 2012-04-27

File Type: pdf | Size: 410 KB

Circular_1203

Bridge Training Course The Bridge Interest Group is going to conduct a series of training course intended for novice players who are interested in honing their skills. Beginners who do not know the ga ...

发布日期: 2012-02-21

File Type: pdf | Size: 177 KB

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

发布日期: 2011-12-01

File Type: pdf | Size: 289 KB

jan

1 Minutes of the 189th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 January 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2011-02-14

File Type: pdf | Size: 177 KB

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

发布日期: 2009-03-18

File Type: pdf | Size: 85 KB

080910

Corporate Finance Interest Group (CFIG) “Practitioners meeting Regulators” series – Discussion forum on privatisation issues cum networking cocktail Panelists Mr. Benjamin Cheuk, Director of Corporate ...

发布日期: 2008-08-25

File Type: pdf | Size: 159 KB

080910

发布日期: 2008-08-25

File Type: pdf | Size: 159 KB

HKTaxation-Mar 2005

-1 -List of Courses of Accredited Accountancy Programmes Eligible for Exemption from the HKICPA Aptitude Test -Hong Kong Taxation Programme/Name of the Institution99/00 00/01 01/02 02/03 03/04 04/05 C ...

发布日期: 2006-06-01

File Type: pdf | Size: 113 KB

Circular_golf class(Nov-Dec2010)

Circular_golf class(Nov-Dec2010) Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner clas ...

File Type: pdf | Size: 151 KB

Circular_golf class(Nov-Dec2010)_1

Circular_golf class(Nov-Dec2010)_1 Class, Date & Time November 2010 December 2010 Event code GIG 101106-B GIG 101006-I GIG 101204-B GIG 101204-I Class Beginner class Intermediate class Beginner cl ...

File Type: pdf | Size: 156 KB

int-eng

International Standards on Regulating DNFBPs &The way forward Mr Ping-Yiu MA Assistant Secretary for Security 4 March 2010 FATF The Financial Action Task Force (FATF) : an inter-governmental body ...

File Type: ppt | Size: 406 KB

ETS_Module B_final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 33 KB

PC-Law Syllabus

PC -Law Syllabus (Applicable to the December 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Law Syllabus This document contai ...

PCLawSyllabusJune2023session

PC -Law Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Law Syllabus This document contains t ...

File Type: pdf | Size: 238 KB

Global Call Limited_CPA membership offer Jan 2022

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...

Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

File Type: pdf | Size: 141 KB

Tax_Bulletin_2008

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2008年第1-37期稅收法規名稱發文號發佈日期第一期中華人民共和國耕地佔用稅暫行條例國務院令第511 號2007 年12 月1 日國家稅務總局關於中國建銀投資證券有限責任公司等證券公司新增和更名的分支機構繳納企業所得稅問題的通知國稅函［2007］1062號2 0 0 7年10月30日國家稅務總局關於全面推廣個體工商戶計算機定額核定系統的通知國稅函［20 ...

发布日期: 2009-02-10

AP Book Centre 2021 Singapore - The Fintech Nation

B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...

File Type: pdf | Size: 479 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

File Type: pdf | Size: 661 KB

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

File Type: pdf | Size: 376 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

File Type: pdf | Size: 613 KB

20121204_ModuleA_Essay

You don't have access right to view the details. Please login.

发布日期: 2012-12-14

File Type: pdf | Size: 4 MB

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 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: 2 MB

Module C (Jun 12) Student Notes_Workshop 1

Module C (Jun 12) Student Notes_Workshop 1 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Workshop 1 1. Introduction Presentation Group discussion 2. Corporate gov ...

File Type: pdf | Size: 236 KB

FE Dec 18 Paper IIQuestion

You don't have access right to view the details. Please login.

发布日期: 2019-02-15

MPS_B_PartII

You don't have access right to view the details. Please login.

MPS_B_PartII

1 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 s ...

MPS_B_PartII

You don't have access right to view the details. Please login.

发布日期: 2018-10-23