Module A (Dec 14)_Answer
Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...
Module A (Dec 14)_Answer_1
Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
Module A (Dec 14)_Answer_2
Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...
C - pre-seen 20111
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...
Comparison_IASE_ED_SME
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
Easy Store_Product List till Dec
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
tue16
Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
s130611j
Supporting organisation Host Supporting organisation Seminars on “Directors Beware!” and “Disclosing Price Sensitive Information: Lessons from Australia” ECPD /CPD point(s) : The HKICPA : 4 CPD hours; ...
P293
Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause Hong Kong Interpretation 5 (Revised ...
Cir_BP201511
Bulk purchase discount Hong Kong Master GAAP Guide (14th Edition) -by Patrick Ng and Ng Eng Juan Discount price: HK833 (original: HK980) The Hong Kong Master GAAP Guide has long been regarded the sing ...
cdr-ss100727
CD-Rom for CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence HK60 per CD-Rom for one user ...
CDR-W100227-2_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
CDR-W090718-2_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
CDR-W090718-1_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
hkis_1311
Event Name : Industrial Summonses and Their Impact CPD Code : 2013102 Speaker : Sr Gilbert Kwok, FHKIS, FRICS, LLB, Past Chairman of the HKIS(QSD), Partner of Clyde & Co and his colleagues Gilbert ...
ndd-2013-form3
National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...
ndd-2013-form2
National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...
Discount offer
香港中樂團現特為香港會計師公會會員或其親戚子女提供兩項「認識中樂齊齊揀」課程優惠。兩項課程名額有限,欲報從速,額滿即止! 1)7月課程整個課程共四堂,學費每位原價HK1,660(連報名費),現優惠價每位HK1,400 (優惠已豁免報名費HK100 及享有9 折優惠), 2)8月課程(「認識中樂齊齊揀課程*」特別班) 日期:2013 年8 月30 日(五) 時間:10am-1pm(整個課程於3 小時 ...
CDR-W100227-3_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
tfp120912s
Hong Kong and Singapore – a comparison from a tax perspective Programme Code: TFP120912S Hong Kong and Singapore have often been compared in terms of economic development over the last few decades. In ...
tfp120817s
Hong Kong Advance Pricing Arrangement Program Programme Code: TFP120817S On 29 March 2012, the Hong Kong Inland Revenue Department (“IRD”) released Departmental Interpretation and Practice Notes No. 4 ...
rif101208
Modified universalism following Rubin v Eurofinance About the topic In the case of Rubin v Eurofinance, the English Court of Appeal has permitted the indirect enforcement in England of a judgment give ...
Circular100423
Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...
bpubforsale_premium
Purchase of Premium Collections Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Premium Original ...
bpub_souvenirs
Purchase of Souvenirs Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Souvenirs Original Price10 ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
040903iig
-5 -To: Hong Kong Society of Accountants, Fax: 2865 6603/2865 6776 Standards & Technical Department 4/F., Tower Two, Lippo Centre, 89 Queensway, Hong Kong. REPLY SLIP Insolvency Interest Group Bei ...
Five-year_Summary
A N N U A L R E P O R T 2 0 0 3 21 !"#!"#%%&"' Five-year Summary (1998-2003) 2002/2003 2001/2002 2000/2001 1999/2000 1998/1999 ! ! ! ! For the year ended 30 June HK'000 HK ...
07Five year summary
Hong Kong Society of Accountants • Five-year Summary (1997 -2002) 18 2001/2002 2000/2001 1999/2000 1998/1999 1997/1998 HK’000 HK’000 HK’000 HK’000 HK’000 As at June Operating i ...
update102
i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...
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 ...
ETS_Module_A
You don't have access right to view the details. Please login.
20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
module-enrolment-form
CPA Qualification Programme Module Enrolment Form I. Please read the “Important Notes” carefully before completing this form. Name of Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HK ...
FE (Jun 18) Paper I_Answer
You don't have access right to view the details. Please login.
Module B Dec 2018Question
You don't have access right to view the details. Please login.
it-series
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
MPS_Module D(Deleted p1,43)_2
You don't have access right to view the details. Please login.
FE (Jun 17) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 17) Paper II_Question
You don't have access right to view the details. Please login.
Feb
2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...
Mod C (Jun 2013) Workshop 2 (full)
Mod C (Jun 2013) Workshop 2 (full) Student Notes Module C (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...
ETS_Module D_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 D_final
You don't have access right to view the details. Please login.
ETS_Module D_final
You don't have access right to view the details. Please login.
Module D Taxation Flashcards Fourth Edition
Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...
04052014tls
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 ...
ETS_Module_D
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 ...
ETS_Module_D
You don't have access right to view the details. Please login.
DC order-0852-0427
IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...
FE (Jun 16) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 16) Paper I_Answer_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper I_Answer_2
You don't have access right to view the details. Please login.
APM_form
4Audit Practice Manual (2016 edition) Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing the following:- Volume 1 consisting of guidance not ...
APMoo
4 Audit Practice Manual (2016 edition) [Temporarily out of stock -will soon be available] Audit Practice Manual (2016 edition) comprises a set of hardcopy housed in two binders and a CD-ROM containing ...
HKICPA order form Jul2015-Jun2016
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
Health harvest_Order-form
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
order-form
CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...
SGIG121202_flyer
; l l i -: ponsor l itezzo-Soprani: iE l : z z a s ! ! : i : Fi&t irE'i::,:. EFtrAEp6r osrammEen quirie2s7:2 2-165in0f;o @rhapsoartsH,cifo6mE T icketinEsn quirie2s7:3 4-9llg ,fEffi*EfrElCHr ed ...
scholarships-old
Scholarships, bursaries and awards 1. QP China Scholarships For students of accredited Mainland accountancy programmes These Scholarships aim to encourage outstanding students of accredited Mainland a ...
bursaries-awards
Scholarships, bursaries and awards 1. QP China Scholarships For students of accredited Mainland accountancy programmes These Scholarships aim to encourage outstanding students of accredited Mainland a ...
A - pre-seen 20111
Financial Reporting 1 Pre-Workshop Materials Financial Reporting 2 Workshop 2 Session 7 Case Study (Consolidation) Panther Holding Limited (Panther), a Hong Kong based company, manufactures and sells ...
OF-QualityControl
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 ...
OF-QualityControl
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 ...
Standards_Dec08
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendmen ...
Gala Dinner 2013_Sponsorship+supplement
GALA DINNER 2013 "Accounting for Hong Kong since 1973 計往開來四十年" Date: Monday, 9 December Venue: Grand Hall, Hong Kong Convention and Exhibition Centre Sponsorship Package for Member Practices ...
kitsetorderevfinal_form
Audit Practice Manual 2020 Update Kit """""Available Exclusively To Subscribers of APM 2016 Edition Name: HKICPA Member /Student* No.: Email Telephone No.: Company Name: Firm ...
Flyer - 6 June 2018_final
Supporting organisation Host Supporting organisation Seminar on “Regulating Shareholders Agreements: Prohibition or ex-ante?” and “Shareholder Agreements: Balancing Freedom of Contract and the Proport ...
pr-20180205_E
1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...
2018_CNY_promotion
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
s150528j
Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...
TUE140345
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 ...
s121109j
Supporting organisation Host Supporting organisation Seminar on “Deconstructing Independent Directors” and “Regulations and Regulators” CPD point(s): The Law Society of Hong Kong : 6 CPD points; (3 po ...
D-09-0429C_decision_order
Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...
Gold Hill - Super Star CNY Order Form 2022
Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...
Module C Workshop 2
Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
FE (Dec 15) Paper II_Question
You don't have access right to view the details. Please login.
Joint Seminar on 25 Sep 2017 v5
Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...
HKICS
Seminar on “A Bird’s Eye View of the International Arbitral Process” and “Global Development of Islamic Banking and Bonds (SUKUK)” 20 December 2016 (Tuesday) Date : Tuesday, 20 December 2016 Topic : S ...
Luk Fook_2014
HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...
cfs-sep-nov
Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...
BudgetCommentary06-07
Commentary on the 2006 Budget The Financial Secretary (“FS”), Mr. Henry Tang, delivered his third Budget Speech on 22 February 2006. The economy The figures contained in the budget revealed a robust p ...
1348F_5June2019_DC order_Redacted
* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...
Module B_Preseen_20182_p.7
Corporate Financing 7 Sales An analysis of sales turnover in 2018, and comparisons with previous years, is shown below: 2018 2017 2016 Product line HK million % of sales % of sales % of sales Women ...
UWE voucher - HKICPA
University of the West of England, Bristol (UWE) MSc Accounting and Financial Management (MWEMA) Reg. 252584 BA (Hons) Accounting and Finance (BWEBA) Reg. 252585 Privilege Offer for HKICPA Save up to ...
order-form-20111017
CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...
020919e
To: News/Business Editor 19 September 2002 (For IMMEDIATE RELEASE) HKSA issues an Exposure Draft on a proposed revision to the HK Framework The Hong Kong Society of Accountants (HKSA) Financial Accoun ...
Asia Tax Planning2(Charles)_4
Asia Tax Planning2(Charles)_4 • Philippines • People’s Republic of China • Singapore • Taiwan • Thailand • Vietnam (Newly Added Content) • Indonesia • Tax planning for the outbound investor • Transfer ...
ff-2011-en
2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...
fe-paper1-answer
Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...
ab3
AB 3Issued January 2000Accounting Bulletin 3 Guidance on Disclosure of Directors' RemunerationAB 3 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bul ...
Module D (Dec 15)_Answer
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...