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ETS_Module A_final

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File Type: pdf | Size: 1 MB

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

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

File Type: pdf | Size: 807 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 675 KB

D-16-1214C_Decision_Redacted

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 460 KB

HKICPA SSG Scholarship 2023-24 Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

File Type: pdf | Size: 376 KB

HKICPA SSG Scholarship 202324 Final Webpage version

File Type: pdf | Size: 387 KB

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

发布日期: 2019-03-25

File Type: pdf | Size: 946 KB

ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksae3410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012, revised March 2014* Effective for service auditors' assurance r ...

File Type: pdf | Size: 746 KB

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

发布日期: 2010-08-18

File Type: pdf | Size: 330 KB

ED-FairValueMeasurement

Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

发布日期: 2009-05-27

File Type: pdf | Size: 341 KB

123

蓮騰系統復原卡復活卡永生卡PLUS版使用手冊研究開發蓮騰科技股份有限公司網址： http：//www.lenten.com E-Mail： service@lenten.com 蓮騰科技復活卡永生卡PLUS 版使用手冊1 版權宣告蓮騰科技股份有限公司有權隨時更改本手冊的內容，恕不另行通知。除非另外註明，否則本手冊範例中所使用的產品名稱，都是屬於該公司的。沒有蓮騰科技的許可，您不得為任何目的而使用任 ...

发布日期: 2008-12-11

File Type: pdf | Size: 1 MB

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

发布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

发布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

发布日期: 2007-02-15

File Type: pdf | Size: 477 KB

IG_IASB_SME

发布日期: 2007-02-15

File Type: pdf | Size: 477 KB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

发布日期: 2004-06-14

File Type: pdf | Size: 241 KB

ed-isa700

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Auditor’s Report ISA 700 (Revised), “The Indep ...

发布日期: 2004-01-09

File Type: pdf | Size: 362 KB

ed-isa700

发布日期: 2004-01-09

File Type: pdf | Size: 362 KB

ed-isa600

Exposure Draft December 2003 Comments are requested by March 31, 2004 International Auditing and Assurance Standards Board Proposed Pronouncements on the Audit of Group Financial Statements ISA 600 (R ...

发布日期: 2003-12-23

File Type: pdf | Size: 328 KB

ed-isa600

发布日期: 2003-12-23

File Type: pdf | Size: 328 KB

i2c_esg

2 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN AATB 5 ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ...

File Type: pdf | Size: 532 KB

aatb5_2108

Environmental, Social and Governance (ESG) Assurance Reporting Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021 This Technical Bulletin AATB 5 is issued by the A ...

File Type: pdf | Size: 547 KB

t2tb5

Technical Bulletin Technical Bulletin -AATB 5 Issued December 2020; Revised August 2021, May 2022* Environmental, Social and Governance (ESG) Assurance Reporting This Technical Bulletin AATB 5 is issu ...

File Type: pdf | Size: 1 MB

2tb5

File Type: pdf | Size: 1021 KB

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

File Type: pdf | Size: 868 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

pn740r

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

发布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

发布日期: 2019-03-25

File Type: pdf | Size: 628 KB

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

发布日期: 2017-11-24

File Type: pdf | Size: 835 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

发布日期: 2010-07-30

File Type: pdf | Size: 415 KB

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

ED_IFRS3

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...

发布日期: 2005-06-30

File Type: pdf | Size: 1 MB

ED-IFRS3

发布日期: 2005-06-30

File Type: pdf | Size: 1 MB

pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

发布日期: 2011-01-27

File Type: pdf | Size: 129 KB

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 842 KB

Briefingsession_19Oct2018_FB

1 HKICPA Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2018-19 Briefing session 賽前簡介會19 October 2018 2 Agenda 議程Objectives and background 目的與背景Competition details 比賽詳情Supports ...

发布日期: 2018-10-22

File Type: pdf | Size: 2 MB

submission_BackdoorLisiting_180831

By email (response@hkex.com.hk) and by hand 31 August 2018 Our Ref.: C/RIF, BH41506 Hong Kong Exchanges and Clearing Limited 10th Floor, One International Finance Centre 1 Harbour View Street, Central ...

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

submission_BackdoorLisiting_180831

发布日期: 2018-09-26

File Type: pdf | Size: 250 KB

ETS_Module A

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 pu ...

发布日期: 2018-05-17

File Type: pdf | Size: 2 MB

ETS_Module A

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发布日期: 2018-05-17

File Type: pdf | Size: 2 MB

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ETS_Module A_final

update262

0982C_Decision_16 Dec 2019_redacted

1463P_Reasons for Decison_29 Oct 2020_Redacted

D-16-1214C_Decision_Redacted

HKICPA SSG Scholarship 2023-24 Webpage version

HKICPA SSG Scholarship 202324 Final Webpage version

update046

ed_240r

update148

update049

hksae3410

ed-leases-standard

ED-FairValueMeasurement

123

IASBDP_0929

ED-RE

ED-IG-IASB-SME

IG_IASB_SME

HKAS40cl

ed-isa700

ed-isa700

ed-isa600

ed-isa600

i2c_esg

aatb5_2108

t2tb5

2tb5

pn740r

rp_goodwill20

pn740r

74022

exp_issa5r

exp_issa5

exp_issa5

pn820

pn820rev

Education material1

ed-insurance-contracts-standard

DPMeasurement_condensed

DP-Measurement-ConVer

ED_IFRS3

ED-IFRS3

pr-20110127-e

Easy Store offer till Dec 2024

Briefingsession_19Oct2018_FB

submission_BackdoorLisiting_180831

submission_BackdoorLisiting_180831

ETS_Module A

ETS_Module A