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ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

发布日期: 2004-05-28

File Type: pdf | Size: 113 KB

Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

发布日期: 2000-07-12

File Type: pdf | Size: 27 KB

Ipsas1-5

发布日期: 2000-07-12

File Type: pdf | Size: 27 KB

Appendix 3 (IAESB-IES-2)

Appendix 3 (IAESB-IES-2) IFAC Board Exposure Draft October 2011 Comments due: February 29, 2012 International Education Standard (IES) 2 Initial Professional Development – Technical Competence (Revise ...

File Type: pdf | Size: 421 KB

Janet_SSG Analysing Financial 2015 (L1)

Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...

File Type: pdf | Size: 1 MB

COSO ERM consultation - submission (30 9 16)

COSO ERM consultation - submission (30 9 16) 30 September 2016 Our Ref.: C/TXG, M107889 COSO Board and Principal Contributors Dear Sirs, COMMENTS ON THE EXPOSURE DRAFT ON THE ENTERPRISE RISK MANAGEMEN ...

File Type: pdf | Size: 406 KB

Module A (Dec 16)_Answer

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File Type: pdf | Size: 484 KB

Exam Technique Seminar_Module C

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File Type: pdf | Size: 926 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

Important Notice for Bad Weather BilingualNov2019

HKICPA/HKABE BAFS Mock Examination Important Notice to All Candidates Bad Weather Notice If weather conditions are at all doubtful (such as the possible hoisting of Tropical Cyclone Warning Signal No. ...

File Type: pdf | Size: 408 KB

248

1 Minutes of the 248th meeting of the Financial Reporting Standards Committee held on Tuesday, 26 February 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 284 KB

08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

File Type: pdf | Size: 431 KB

DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

File Type: pdf | Size: 365 KB

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

File Type: pdf

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEMTF00201 Language English Event name Transfer Pricing Series - Part 1: Arm’s Length Principle under Rule 1, Trading Stock and Intra-group Services ...

1411_MS_ComSecretarySeries_Jun2019

1411_MS_ComSecretarySeries_Jun2019 14 11 _2 01 90 52 8 Topic/ Programme code Date and time Language Rating* Speakers Overview of the Companies Ordinance Tuesday, 25 June 2019 English Intermediate (Cap ...

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1411_MS_ComSecretarySeries_190814

1411_MS_ComSecretarySeries_190814 14 11 _2 01 90 81 4 Ms. Belinda Wong Director of Leader Corporate Services Limited; Author of “Hong Kong Company Secretary Checklist” and “Hong Kong Company Secretary ...

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giflyer_re_190918171505

An IFRS/HKFRS 17 Insurance Contracts workshop for non-life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish ...

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giflyer_re

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joint FIG-RIF event (30

Asset tracing – principles & practice Event code: SCPD19103001 About the topic What happens when the victims of fraud or deception want to recover their assets? They may initiate civil tort claims ...

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joint FIG-RIF event (30

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GI_flyer_191104103113

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GI_flyer_191104102936

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Practice Management Series ( Oct - Dec 2018) final flyer_180914170759

11 23 r1 _2 01 80 91 0 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language Cantonese (supplemented with English for technical te ...

File Type: pdf

HKBN Handbill 20230831 CHN

Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :1 ) 1 ) 1 ) 24 mo ...

File Type: pdf | Size: 615 KB

memoverseas

HKICPA members acquiring membership of overseas bodies Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...

发布日期: 2018-07-12

File Type: pdf | Size: 225 KB

sas500

SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...

发布日期: 2004-09-03

File Type: pdf | Size: 169 KB

PanelistsReportModBJun18Final

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发布日期: 2019-02-15

File Type: pdf | Size: 220 KB

PanelistsReportModAJun18Final

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发布日期: 2019-02-15

File Type: pdf | Size: 217 KB

SME-FRF & SME-FRS

发布日期: 2019-01-23

StudentsExpress_Oct2018

NEWS HKICPA/HKABE BAFS Mock Examination HKICPA/HKABE BAFS Mock Examination BAFS STUDENTS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2018 ISSUE 1.1% HKDSE Examination – BAFS 5** Student in ...

发布日期: 2018-10-19

File Type: pdf | Size: 595 KB

242

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 10 April 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

发布日期: 2018-06-29

File Type: pdf | Size: 205 KB

HKICPA-WelcomeGift_T C_1218

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...

发布日期: 2017-12-18

File Type: pdf | Size: 282 KB

P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

发布日期: 2017-11-28

File Type: pdf | Size: 6 MB

P016

发布日期: 2017-11-28

File Type: pdf | Size: 6 MB

Mentorship_leaflet_2018-19

2018 -19 CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose o ...

发布日期: 2017-11-10

File Type: pdf | Size: 266 KB

discount_2017_CCH

Special 2017 Promotions for HKICPA Taxation Faculty Members Wolters Kluwer CCH Print Master Tax Guides Wolters Kluwer CCH Subscriptions Hong Kong Print Items Release Date Original Price (HKD) 15% Off ...

发布日期: 2017-08-22

File Type: pdf | Size: 625 KB

976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

发布日期: 2017-03-15

File Type: pdf | Size: 654 KB

976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

发布日期: 2017-03-15

File Type: pdf | Size: 656 KB

pages

Flat Holding Company Limited J Chan & Co Page 3 The Abacus Building St Johnston Road Wan Chai Hong Kong Independent auditor’s report To the members of Flat Holding Company Limited (incorporated in ...

发布日期: 2017-01-24

File Type: pdf | Size: 313 KB

HKICPA ForensIG Seminar_161020

HKICPA Seminar Fraud Investigation Viola Jing, Carmen Tse and Lester Yen 20th October 2016 •A person (usually an existing or former employee) may file whistleblower report using the following ways: Se ...

发布日期: 2016-11-14

File Type: pdf | Size: 1 MB

HKICPA ForensIG Seminar_161020o

发布日期: 2016-11-09

File Type: pdf | Size: 1 MB

Mentorship_leaflet_2017-18

2017 -18 CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose o ...

发布日期: 2016-11-04

File Type: pdf | Size: 169 KB

DC Order_ 1134H_12 Oct 2016

4 * IN THE MATTER OF A Complaint made under Section 34(I)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Secti ...

发布日期: 2016-10-25

File Type: pdf | Size: 227 KB

order_800F_name removed

1 Proceedings No.: D-13-0800F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

发布日期: 2016-05-31

File Type: pdf | Size: 17 KB

07

Responses of the Hong Kong Association of Banks (“HKAB”) to the International Accounting Standards Board’s Exposure Draft on Application of Materiality to Financial Statements We support the developme ...

发布日期: 2016-02-22

File Type: pdf | Size: 61 KB

976r7_SET_StudentExpress_online_dec2015

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

发布日期: 2015-11-25

File Type: pdf | Size: 4 MB

976r7_SET_StudentExpress_online

发布日期: 2015-11-25

File Type: pdf | Size: 4 MB

Mentorship_leaflet_2016-17

2016 -17 CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose o ...

发布日期: 2015-11-06

File Type: pdf | Size: 166 KB

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

发布日期: 2015-08-18

File Type: pdf | Size: 16 KB

Mentorship_leaflet

CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose of their c ...

发布日期: 2015-07-22

File Type: pdf | Size: 163 KB

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

发布日期: 2015-06-30

File Type: pdf | Size: 308 KB

Local_DegAndCP_offered_by_HKInstitutions_Dec14

发布日期: 2014-12-29

File Type: pdf | Size: 308 KB

Local_DegAndCP_offered_by_HKInstitutions

发布日期: 2014-12-17

File Type: pdf | Size: 308 KB

Mentorship_leaflet_141015

发布日期: 2014-10-16

File Type: pdf | Size: 163 KB

article submission

1 Insolvency Conflict of Laws Needs Hong Kong-China Judicial Recognition Mechanism to be Resolved Examining the recently adjudicated landmark case in Hong Kong of Securities and Futures Commission v C ...

发布日期: 2014-09-16

File Type: pdf | Size: 260 KB

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

发布日期: 2014-07-23

File Type: pdf | Size: 560 KB

techqs

Issued February 2002, Revised June 2003, January 2004, September 2004, August 2005 and August 2006 Page 1 of 6 HKICPA Staff Policy on Handling Members’ Technical Queries Introduction 1. The Hong Kong ...

发布日期: 2012-08-29

File Type: pdf | Size: 72 KB

ed_role

IFRS Foundation Constitution -Drafting Review: separating the role of the IASB Chair and the Executive Director. Following the Trustees’ 2011 Strategy Review, and the proposed changes that arose out o ...

发布日期: 2012-07-25

File Type: pdf | Size: 628 KB

acct-procedures-en

1 Guidelines and Procedures for Accreditation /Re-accreditation of Accountancy Degree Programmes offered by Universities /Degree-granting Institutions in the Mainland 1. Purpose The Pre-entry Educatio ...

发布日期: 2012-05-02

File Type: pdf | Size: 223 KB

ed-gloans

October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...

发布日期: 2011-10-20

File Type: pdf | Size: 121 KB

isae-3000

Sent electronically through the IAASB Website (www.iaasb.org) 1 September 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...

发布日期: 2011-09-05

File Type: pdf | Size: 150 KB

1112-1

Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

发布日期: 2011-08-08

File Type: pdf | Size: 179 KB

0317-1

Proceedings No.: D-99-IC08-X IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Disciplinary Committee un ...

发布日期: 2011-07-28

File Type: pdf | Size: 193 KB

c110514

Internal Control and Risk Management: Perspective of a Conglomerate Programme Code: C110514 Date Saturday,, 14 May 2011 Time 9:30 a..m.. – 12:30 p..m.. (Registration starts at 9:00 a.m.) Venue Ballllr ...

发布日期: 2011-04-06

File Type: pdf | Size: 306 KB

B - Introduction 20111

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: 2011-03-30

File Type: pdf | Size: 537 KB

s100809s

HKAS 27 and HKFRS 3 (Revised) Programme Code: S100809S HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separate Financial Statements issued in 2008 have become effective and introduced cert ...

发布日期: 2010-07-13

File Type: pdf | Size: 182 KB

johnny-order

1 Proceedings No.: D-99-IC08-X IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“PAO”) and referred to the Disciplinary Committee under Sect ...

发布日期: 2010-05-24

File Type: pdf | Size: 25 KB

37th-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 37th Annual General Meeting held on Friday, 11 December 2009 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

发布日期: 2010-04-16

File Type: pdf | Size: 17 KB

fin-report-lunch-forum

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

发布日期: 2010-03-05

File Type: pdf | Size: 140 KB

ckk-order

1 Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

发布日期: 2010-01-26

File Type: pdf | Size: 20 KB

hkas17-q-n-a

Improvements to HKFRSs 2009 Amendments to HKAS 17 Leases – Classification of Leases of Land and Building The Question and Answer (Q&A) below should be read in conjunction with the Amendments to HK ...

发布日期: 2009-11-16

File Type: pdf | Size: 67 KB

hkas17-q-n-a

发布日期: 2009-11-16

File Type: pdf | Size: 67 KB

Submissions on Corporate Finance-related Subjects

Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...

发布日期: 2009-04-29

aptitude_test_taxation

(Revised in July 2007) HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates' general knowledge of the principles of taxation in Hong ...

发布日期: 2009-03-31

File Type: pdf | Size: 30 KB

HKICPAStaffSummaryofHKAS1

HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary (March 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidan ...

发布日期: 2008-04-15

File Type: pdf | Size: 74 KB

02-2008

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – February 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 5 February 2008. Members of the Committee ...

发布日期: 2008-04-11

File Type: pdf | Size: 44 KB

FRSCMS-Feb

发布日期: 2008-04-11

File Type: pdf | Size: 44 KB

HKICPAStaffSummaryofHKASRevised

HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

发布日期: 2008-03-11

File Type: pdf | Size: 72 KB

Kingsway_form

Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...

发布日期: 2007-11-28

File Type: pdf | Size: 1 MB

submission_IAS1

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 27 July 2006 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Comments on IASB Exposur ...

发布日期: 2006-08-01

File Type: pdf | Size: 158 KB

0606

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – June 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 June 2006. Members of the Committee presen ...

发布日期: 2006-07-17

File Type: pdf | Size: 122 KB

FRSCMS-Jun

发布日期: 2006-07-17

File Type: pdf | Size: 122 KB

Apr06

Auditing and Assurance Standards Committee Meeting Summary – April 2006 The Auditing and Assurance Standards Committee (Committee) met on 25 April 2006. Members present at the meeting were: Carlson To ...

发布日期: 2006-06-28

File Type: pdf | Size: 51 KB

MIR-20060526_full

「中國商業併購實務」專題研討會Symposium on Mergers and Acquisitions in the Mainland ************************************************** 自中國加入世界貿易組織後，逐步放寬對外資擁有內地企業的限制，此舉促使內地的商業收購合併活動日益活躍。要成功完成併購交易，投資者必須具備有關的內地法律法規、會計和 ...

发布日期: 2006-05-04

File Type: pdf | Size: 146 KB

mem-060504_issue6

发布日期: 2006-05-04

File Type: pdf | Size: 629 KB

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

发布日期: 2005-12-09

File Type: pdf | Size: 45 KB

FRSCMS-Nov

发布日期: 2005-12-09

File Type: pdf | Size: 45 KB

HKICPA_Submission_ED_ISA_600_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

发布日期: 2005-09-26

File Type: pdf | Size: 284 KB

HKICPA_Submission_ED_ISA_600_Sept 05

发布日期: 2005-09-26

File Type: pdf | Size: 284 KB

sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

发布日期: 2005-06-30

File Type: pdf | Size: 25 KB

sas220

SAS 220 (January 97) 1 STATEMENT OF AUDITING STANDARDS 220 AUDIT MATERIALITY (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduct ...

发布日期: 2005-06-30

File Type: pdf | Size: 21 KB

Apr05

Auditing and Assurance Standards Committee Meeting Summary – April 2005 The Auditing and Assurance Standards Committee (Committee) met on 19 April 2005. Members present at the meeting were: Carlson To ...

发布日期: 2005-06-30

File Type: pdf | Size: 50 KB

Submission_20-12-2004

Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...

发布日期: 2004-12-28

File Type: pdf | Size: 149 KB

MPFA_submission_annex

1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...

发布日期: 2004-03-29

File Type: pdf | Size: 125 KB

MPFA_submission_annex

发布日期: 2004-03-29

File Type: pdf | Size: 125 KB

submission

BY E-MAIL AND BY POST Our Ref.: C/FASC 26 March 2004 Mr. Tom Seidenstein Director of Operations and Secretary IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Seidenstein, IASC ...

发布日期: 2004-03-26

File Type: pdf | Size: 120 KB

procedural_guides_B

For Agents’ Bills Procedural Guide for Taxation of Bills in Liquidation before Taxing Master Page 1 of 5 Procedural Guide for Taxation of Bills in Liquidation (other than bills of Provisional Liquidat ...

发布日期: 2003-07-10

File Type: pdf | Size: 29 KB

ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

发布日期: 2002-08-27

File Type: pdf | Size: 617 KB

HKICPA-WelcomeGift_T+C_1218

File Type: pdf | Size: 282 KB

Mem-060524_Issue_9

「內地勞動法((一))」研討會Semiinar on “Maiinlland Labour Law (II)” 作為香港的僱主或管理人員，在內地設廠或進行商業活動時，您曾否遇到各式各樣的勞資問題，甚至勞資糾紛？由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會，特別邀請廣東省勞動和社會保障廳方潮貴廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策，並以個案實 ...

File Type: pdf | Size: 816 KB

Mentorship_leaflet_2019-20

2019 -20 CPAs for CPAsGUIDELINES About the programme The objective of the Institute’s Mentorship Programme is to offer aspiring CPAs the opportunity to learn from experienced members for the purpose o ...

File Type: pdf | Size: 192 KB

p204

1 Paper 2 Interpretation of "an exercise of a right existing in a contract" in the context of contract modification (Deloitte) IFRS 17:72 provides that the exercise of a right included in th ...

File Type: pdf | Size: 145 KB

sub_sme202010

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 22 October 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...

File Type: pdf | Size: 120 KB

tiwg_ms

Page 1 of 5 SUMMARY OF SMPC TECHNICAL ISSUES WORKING GROUP MEETING (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 13 May 2020 Time: 10:00 a ...

File Type: pdf | Size: 40 KB

NDA form PII master policy borkerage service

Page 1 of 5 NON-DISCLOSURE AGREEMENT This Non-disclosure Agreement is made between: 1. Hong Kong Institute of Certified Public Accountants with its registered office at 37th Floor, Wu Chung House, 213 ...

File Type: pdf | Size: 237 KB

Non-Disclosure Agreement

File Type: pdf | Size: 237 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

ms_rddp

Page 1 of 4 Meeting summary of HKICPA roundtable discussion Date: 11 May 2021, Tuesday Time: 4:00 p.m. – 7:00 p.m. IASB Discussion Paper (DP) on Business Combinations under Common Control (BCUCC) Erne ...

File Type: pdf | Size: 426 KB

2657

1 Minutes of the 265th meeting of the Financial Reporting Standards Committee held on Monday, 12 July 2021 at 8:30 a.m. via videoconference. Members present: Guests present: Staff in attendance: Apolo ...

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39526

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Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 October 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committee ...

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1 致：編採主任／新聞／財經版編輯香港會計師公會對一名執業會計師作出紀律處分（香港，二零一六年八月十八日）香港會計師公會轄下一紀律委員會，於二零一六年八月十一日對吳廣生先生(會員編號：F01025)作出譴責，命令由二零一六年九月二十二日起吊銷吳先生的執業證書，並在一年內不給他另發執業證書。此外，吳先生須繳付罰款六萬五千港元及支付紀律程序費用二萬六千一百二十三港元。吳先生是吳廣生會計師行的獨資經 ...

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