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050126iig

Insolvency Interest Group (IIG) Lunch Seminar Topic : Misfeasance by Directors: A Possible Alternative to Fraudulent Trading Speakers: Mr. Andrew Kinnison, Partner, Holman Fenwick & Willan Chairma ...

发布日期: 2005-02-15

File Type: pdf | Size: 255 KB

050126iig

发布日期: 2005-02-15

File Type: pdf | Size: 255 KB

RF2_Sep_04

Form RF-2 (Revised in September 2004) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Date: ________________ The Registrar, Hong Kong Institute of Certified Public Accountants, 4th floor, T ...

发布日期: 2004-12-29

File Type: pdf | Size: 37 KB

KYNgai 2-Aug-2004

-----Original Message-----From: KY Ngai Sent: Monday, August 02, 2004 12:14 PM To: P.T. Comment Letter Subject: SME Reporting Draft Comment Yes, the proposal is a practical issue in light of “cost and ...

发布日期: 2004-11-23

File Type: pdf | Size: 82 KB

annual_meeting_2005

Our Ref.: C/TXP(1), M/NC 26 October 2004 To: All Member Practices Dear Member Practice, Annual Meeting with the Commissioner of Inland Revenue Representatives of the Institute’s Taxation Committee wil ...

发布日期: 2004-10-26

File Type: pdf | Size: 63 KB

students_ptp-form

L:\THERESA\WEBSITE UPDATE\NEW FORMS\PTF -Application Form(website).doc Please read the related article about the functions on the Institute’s webpage at www.hkicpa.org.hk\students before you complete ...

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

ptp-form

发布日期: 2004-09-02

File Type: pdf | Size: 42 KB

IASB_250604

1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...

发布日期: 2004-06-29

File Type: pdf | Size: 130 KB

IASB-250604

发布日期: 2004-06-29

File Type: pdf | Size: 130 KB

invitation_to_comment1015

-1 -To: HKSA members All other interested parties HKSA INVITE COMMENTS ON IAASB’s EXPOSURE DRAFTS (1) Proposed Revised International Standard on Auditing 240 “The Auditor’s Responsibility to Consider ...

发布日期: 2003-08-27

File Type: pdf | Size: 33 KB

invitation_to_comment1015

发布日期: 2003-08-27

File Type: pdf | Size: 33 KB

copyright_bill2003_app3

-1 -BY FAX AND BY POST (2509 9688) Our Ref.: C/EPLM(31), M13809 16 August 2002 Hon. Sin Chung-kai, Chairman of the Bills Committee, Room 601, 6/F, Citibank Tower, 3 Garden Road, Central, Hong Kong. De ...

发布日期: 2003-07-09

File Type: pdf | Size: 196 KB

copyright_bill2001

发布日期: 2003-04-25

File Type: pdf | Size: 32 KB

13The HKSA trust fund

Annual Report 2002 • The HKSA Trust Fund 103 Report of the Auditors To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 105 to 107 which has been pr ...

发布日期: 2002-11-15

File Type: pdf | Size: 1 MB

HKGCC_1-Nov-02

. Hong Kong General Chamber of Commerce mj@j*1861 ji"j3j* II J ill II i'i!::jf:m-""uit1I Hong Kong General Chambr f erce 22/F United Centre, i 95 Queensway, Hong Kong Tel (852) 2529 ...

发布日期: 2002-11-09

File Type: pdf | Size: 221 KB

HKSA Trust Fund

125 HKSA TRUST FUND 126 REPORT OF THE AUDITORS to the Trustees of The We have audited the Trust Fund Account on pages 128 to 130 which has been prepared in accordance with accounting principles gener ...

发布日期: 2001-11-14

File Type: pdf | Size: 1024 KB

The Eighth CAPA

131 THE EIGHTH CAPA TRUST FUND 132 REPORT OF THE AUDITORS to the Trustees of The 8th CAPA Trust Fund We have audited the Trust Fund Account on pages 134 to 136 which has been prepared in accordance wi ...

发布日期: 2001-11-14

File Type: pdf | Size: 867 KB

11-CAPA

The Eighth CAPA Trust Fund !"#%&'()*Hong Kong Society of Accountants !"# 118 Report of the Auditors to the Trustees of the 8th CAPA Trust Fund !"!"#%&'(%)*,-*. We h ...

发布日期: 2000-11-24

File Type: pdf | Size: 553 KB

pr-ifrs-smes-qa

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

File Type: pdf | Size: 28 KB

M(SA)-E&T

M(SA)-E&T The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that ...

File Type: pdf | Size: 91 KB

M-E&T-SA

M-E&T-SA The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that ...

File Type: pdf | Size: 90 KB

Cir2013_HKMTG (rv)

Cir2013_HKMTG (rv) Hong Kong Master Tax Guide 2013/14 (22nd Edition) Bulk purchase discount Bulk purchase discount is offered to members for the purchase of The Hong Kong Master Tax Guide 2013/14 by D ...

File Type: pdf | Size: 220 KB

Cir2013_FRHK (rv)

Cir2013_FRHK (rv) 30 Financial Reporting in Hong Kong 2013 (written by Deloitte Touche Tohmatsu) Available at discounted price Financial Reporting in Hong Kong 2010 is the ideal one-stop shop for enti ...

File Type: pdf | Size: 114 KB

DBIG -110623 (2011 International Dragon Boat Regatta)

DBIG -110623 (2011 International Dragon Boat Regatta) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 23 June 2011 2011 International Dragon Boat Regatta at T ...

File Type: pdf | Size: 104 KB

FAQs on 30 Oct 2015 (clean copy)

FAQs on 30 Oct 2015 (clean copy) P:\MEM\International recognition\ICAEW\Mark Up File\FAQs on 30 Oct 2015 (clean copy).doc FAQs on ICAEW membership applications 1. When will the agreement be effective ...

File Type: pdf | Size: 115 KB

Annex B_Notes to MAAQ (Jul 2013)

Annex B_Notes to MAAQ (Jul 2013) Annex B 1 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Main areas to be considered by the Assessment Team 1. Academic staff – The effectiveness of academic st ...

File Type: pdf | Size: 206 KB

why be a member of INSOL (as at 4 April 2016)

why be a member of INSOL (as at 4 April 2016) Why be a member of INSOL International? INSOL International is the only world-wide association of insolvency, restructuring and turnaround professionals. ...

File Type: pdf | Size: 45 KB

TFEC_IR(A)_No2_Bill_2018_submission

TFEC_IR(A)_No2_Bill_2018_submission 1 By email (bc_06_17@legco.gov.hk) and by hand 10 May 2018 Our Ref.: C/TXP, M116456 Hon Kenneth Leung Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2018 ...

File Type: pdf | Size: 115 KB

Reviewers' Comments 2017

Reviewers' Comments 2017 P:\E&T\AAOET(KL)\QP Affiliate Club\Activities\Case Competition\2017\Reviewers' Comments 2017.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

File Type: pdf | Size: 121 KB

Reviewers' Comments 2017

Reviewers' Comments 2017 H:\QP HK Promotion\AO(KL)\QP Affiliate Club\Activities\Case Competition\2017\Reviewers' Comments 2017.doc Hong Kong Institute of Certified Public Accountants QP Case A ...

File Type: pdf | Size: 121 KB

HKICPA_Order Form - Father's Day 2016

HKICPA_Order Form - Father's Day 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Matured in t ...

File Type: pdf | Size: 255 KB

HKICPA_Order Form - Father's Day Promotion 2016

HKICPA_Order Form - Father's Day Promotion 2016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotland Ma ...

File Type: pdf | Size: 255 KB

HKICPA_Order Form - Father's Day Promotion 24052016

HKICPA_Order Form - Father's Day Promotion 24052016 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotlan ...

File Type: pdf | Size: 255 KB

HKICPA_Order Form - Father's Day Promotion 24052016_2

HKICPA_Order Form - Father's Day Promotion 24052016_2 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

File Type: pdf | Size: 255 KB

HKICPA_Order Form - Father's Day Promotion 24052016_1

HKICPA_Order Form - Father's Day Promotion 24052016_1 Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. The Balvenie DoubleWood Aged 12 Years Speyside, Scotl ...

File Type: pdf | Size: 255 KB

1120invlt

16 October 2020 To: Preparers, investors, practitioners, regulators and other interested parties Roundtable discussion: 20 November 2020 IAASB DISCUSSION PAPER Fraud and Going Concern in an Audit of F ...

File Type: pdf | Size: 130 KB

q517

Issue 5 28 May 2019 Dear HKICPA insurance subscribers, Updates on HKFRS/IFRS 17 Insurance Contracts from the Standard Setting Department of the Hong Kong Institute of CPAs Training and other resources ...

File Type: pdf | Size: 68 KB

Problem Solving

PROBLEM SOLVING Most of us have a basic ability to tackle problems. What is hard is quickly finding solutions while involving others in meaningful ways. A clear, efficient process can help everyone re ...

File Type: pdf | Size: 152 KB

pr_fgc1

9/16/2020 IAASB Seeks Feedback on Fraud, Going Concern in Financial Statement Audits IFAC https://www.iaasb.org/news-events/2020-09/iaasb-seeks-feedback-fraud-going-concern-financial-statement-audits ...

File Type: pdf | Size: 78 KB

387m

1 Minutes of the 387th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 17 November 2020 at 8:30 a.m. Board Room of the H ...

File Type: pdf | Size: 63 KB

msrd47

Meeting Summary of HKICPA Roundtable Discussion Date: 7 April 2021, Wednesday Time: 4:00 p.m. – 6:00 p.m. IESBA’s ED on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entit ...

File Type: pdf | Size: 183 KB

i2c_init179

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative ...

File Type: pdf | Size: 189 KB

loe214

1 ANNEX Comments on IASB Exposure Draft -ED/2021/4 Lack of Exchangeability IASB Question HKAB Comments Question 1 — Assessing exchangeability between two currencies Paragraph 8 of the draft amendments ...

File Type: pdf | Size: 107 KB

rd1109

13 September 2021 To: Practitioners, regulators, investors and other interested parties Roundtable discussion: 9 November 2021 Proposed International Standard on Auditing for Audits of Financial State ...

File Type: pdf | Size: 271 KB

3IA

1 From: Sent: To: Cc: Subject: Follow Up Flag: Flag Status: hkicpa_ia 2022年4月26日星期二19:19 P.T. Comment Letter Tony Chan; Kay SZETO; Bill Li RE: Invitation to Comment on IFRS Interpretations Committee T ...

File Type: pdf | Size: 1 MB

IAP_MS_20220622

Page 1 of 2 Meeting Summary Insurance Advisory Panel (IAP) 22 June 2022 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) Cecilia Kwei, Director, Standar ...

File Type: pdf | Size: 391 KB

Disciplinary proceedings in progress as at 29 July 2022

892 Disciplinary proceedings in progress as at 29 July 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

File Type: pdf | Size: 321 KB

i2c_eer

1 March 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) CONSULTATION PAPER, ...

File Type: pdf | Size: 121 KB

I2C_LCE

2 May 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) DISCUSSION PAPER, AUD ...

File Type: pdf | Size: 133 KB

ms_tap

Page 1 of 2 SUMMARY OF MEETING OF THE TAXATION ADVISORY PANEL IASB Exposure Draft ED/2019/5 Deferred tax related to assets and liabilities arising from a single transaction (Proposed amendments to IAS ...

File Type: pdf | Size: 19 KB

i2c_aasccode

19 November 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) EXPOSURE DRAFT, ...

File Type: pdf | Size: 219 KB

sub-form18_19

Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: 2019-2020 Subscriber’s information Payme ...

File Type: pdf | Size: 111 KB

CO-rewrite - non transitional QA

Question A8 Location of the business review Schedule 5 Answer Yes, provided that (a) the cross reference is clear and it is clearly stated that the cross referenced part of the annual report forms par ...

发布日期: 2019-04-18

379aasc

1 Minutes of the 379th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Wednesday, 20 November 2019 at 8:30 a.m. Conference Room o ...

File Type: pdf | Size: 108 KB

379aasc2

Minutes of the 379thMeeting of the Auditing and Assurance Standards CommitteeDate:Location:Present:In attendance:Observer:Apologies:Wednesday, 20November2019 at 8:30 a.m.Conference Room of the Hong Ko ...

File Type: docx | Size: 81 KB

form1920206

Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: 2021-2022 Subscriber’s information Payme ...

File Type: pdf | Size: 111 KB

FRSC Advisory Panels ToR Feb 2021

FRSC Advisory Panels ToR Feb 2021 FRSC Project Advisory PanelsTerms of ReferenceObjectives and Scope of Activities The objective of a Project Advisory Panel of the Financial Reporting Standards Commit ...

File Type: docx | Size: 20 KB

1221H_Eng press release

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 9 November 2018) A Disciplinary Committee of t ...

File Type: pdf | Size: 166 KB

PR_20181031_EN

1 HKICPA takes disciplinary action against a certified public accountant (practising) (HONG KONG, 31 October 2018) A Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants r ...

File Type: pdf | Size: 163 KB

PR_20181025_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 25 October 2018) A Disciplinary ...

File Type: pdf | Size: 164 KB

PR_20181024_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 24 October 2018) A Disciplinary ...

File Type: pdf | Size: 164 KB

PR_20181210_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 10 December 2018) A Disciplin ...

File Type: pdf | Size: 165 KB

PR_20190125_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 25 January 2019) A Disciplina ...

File Type: pdf | Size: 167 KB

1447C_13052021_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a firm (HONG KONG, 13 May 2021) A Disciplinary Committee of the H ...

File Type: pdf | Size: 395 KB

PR20210616_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 16 June 2021) A Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 395 KB

PR_20190320_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 20 March 2019) A Disciplinary Co ...

File Type: pdf | Size: 166 KB

30 Sep

892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...

File Type: pdf | Size: 360 KB

PR_20220629_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 June 2022) On 23 May 2022, a Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 392 KB

PR20210708_E

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 8 July 2021) A Disciplinary Committee of the Hong Kong Institute of Ce ...

File Type: pdf | Size: 292 KB

PR_220105_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) (HONG KONG, 5 January 2022) A Disciplinary Committee of the Hong K ...

File Type: pdf | Size: 407 KB

PR_20220225_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 25 February 2022) A Disciplinary Committee of the Hong Kong Institute ...

File Type: pdf | Size: 119 KB

PR_20220329_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a registered student (HONG KONG, 29 March 2022) A Disciplinary Committee of the Hong Kong Institute of Certified ...

File Type: pdf | Size: 393 KB

PR_20220516_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice, and two certified public accountants (practising) (HONG KONG, 16 May 2022) A Disciplinary ...

File Type: pdf | Size: 411 KB

PR_20220520_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 May 2022) On 28 December 2018, a Disciplinary Committe ...

File Type: pdf | Size: 395 KB

PR_20220615_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising), a certified public accountant and a corporate practice (HONG KONG, 1 ...

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nas1221

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...

File Type: pdf | Size: 138 KB

O_Disciplinary proceedings in progress as at 4 November 2022

892 Disciplinary proceedings in progress as at 4 November 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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Precautionary measures and special arrangements for the AGM revised

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ITCIAASBStrategynWorkPlan2024-2027

12 January 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD’S (IAASB) CONSULTATION PAPER T ...

File Type: pdf | Size: 475 KB

31 Jan 2023

892 Disciplinary proceedings in progress as at 31 January 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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Disciplinary proceedings in progress as at 4 November 2022

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old_Precautionary measures and special arrangements for the AGM revised

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O_Precautionary measures and special arrangements for the AGM revised

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29 Mar 2023

892 Disciplinary proceedings in progress as at 29 March 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 2 ...

File Type: pdf | Size: 154 KB

PR_1402P_Eng_R

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 17 October 2023) A Disciplinary Committee of the Hong Kon ...

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itc_expert

30 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT USING T ...

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candidate2

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Confirmation_for_CPD_Exemption_PDF

Page 1 CONFIRMATION FOR CPD EXEMPTION Name : Membership No. : Email Address : Contact No. : (Mobile) (Office /Residence) Signature : Date : PART I -Please check the boxes below to declare your status ...

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Confirmation_for_CPD_Exemption_Word

CONFIRMATION FORCPDEXEMPTIONName:Membership No.:Email Address:Contact No.:(Mobile)(Office / Residence)Signature:Date:PARTI - Please check the boxes below to declare your status as appropriate:I am not ...

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CL1_sub9

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Franki ...

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4fice

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Job Adv M Parttime ET

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

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Dec

892 Disciplinary proceedings in progress as at 28 December 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sep ...

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s_old_Precautionary measures and special arrangements for the AGM

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Precautionary measures and special arrangements for the AGM revised

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PR_1402P_Eng

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Dec

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1 Feb 2023

892 Disciplinary proceedings in progress as at 1 February 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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Sec_SSD_062021

1 The Hong Kong Institute of Certified Public Accountants is the standard-setter for Hong Kong responsible for the development, maintenance and enhancement of Hong Kong standards with a focus on accou ...

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M-ET-SA

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M SAET

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Adv Manager QA ET 21072022

Adv Manager QA ET 21072022 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier acc ...

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Job AdvertManager ET25072022

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Job Adv M Parttime ET

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update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

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Financial Reporting - commonly asked technical questions (Standards currently effective)

Determination of lessees incremental borrowing rate Determination of lessee's incremental borrowing rate? (January 2022) Question: How to determine a lessee's incremental borrowing rate? View: ...

发布日期: 2019-01-25

2223f

2024-2025 Members’ Handbook Order form Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: S ...

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ED-improve-IFRS-rd

Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...

发布日期: 2009-08-26

File Type: pdf | Size: 317 KB

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

发布日期: 2006-10-27

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HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Audit of Licen ...

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TF event (28

Managing global mobility in times of uncertainty Programme Code: SCPD19052802 About the topic Tax reforms, trade war, Brexit, BEPS, CRS… when change is the only constant, how can you and your organisa ...

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why be a member of INSOL (as at 4 April 2016)

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