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glossarycfdar

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...

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refgy22

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Management, Auditing, Review, Other Assurance and Related Services Glossary ...

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refg22

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42gy

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20022

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

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pn72022

ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...

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720pn21

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720pn21

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1363_PD_Risk Management Series_Jan2019

1363_PD_Risk Management Series_Jan2019 13 63 _2 01 81 10 8 Topic/ Programme code Date and time CPD hour Speakers Professional Liability Part I – Requests Friday, 7 December 2018 1.5 Ms. Evelyn Yan for ...

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1363_PD_Risk Management Series_Jan2019

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1363_PD_Risk Management Series_Jan2019

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1409_MS_Inverstment Series_May2019

1409_MS_Inverstment Series_May2019 14 09 _2 01 90 52 2 Investment Series (July to August 2019) Investment is of critical importance to an investor, be it an individual or institution. Thus, investors ...

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1409_MS_Inverstment Series_May2019

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1409_MS_Inverstment Series_May2019

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1409_MS_Inverstment Series_May2019

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1409_MS_Inverstment Series_May2019

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1409_MS_Inverstment Series_May2019

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1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019

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1448_PD_Investment Series_OCT2019_v2

14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...

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1448_PD_Investment Series_OCT2019_v2_190906103619

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1448_PD_Investment Series_OCT2019_v2_190906103637

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1448_PD_Investment Series_OCT2019_v2_190906103746

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1448_PD_Investment Series_OCT2019_v2_190906103708

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1448_PD_Investment Series_191014

1448_PD_Investment Series_191014 14 48 _1 91 01 4 Case studies workshops Investment Series (October to November 2019) Investment is of critical importance to an investor, be it an individual or instit ...

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1448_PD_Investment Series_191014

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1448_PD_Investment Series_191014

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1556_SoftSkill_191004

1556_SoftSkill_191004 Dr. Harry Wong, FCPA, Founder, WYH International Consultancy Dr. Mark Lee Research Director, Asia Pacific Institute for Strategy Mr. Teddy Liu General Manager, Corporate & Ta ...

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1556_SoftSkill_191004

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1448_PD_Investment Series_OCT2019_v2_190906103727

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1556_SoftSkill_191004

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1556_SoftSkill_191004

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1448_PD_Investment Series_191014

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1556_SoftSkill_191004

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1556_SoftSkill_191004

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TFEC_IR(A)_No7_Bill_2017_FSTB_Response

TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

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810222

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (February 2023) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized u ...

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8102pn21

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (December 2021) PN 810.2 (Revised) Issued February 2015; revised February 2016, October 2016, Sept ...

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8102pn21

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hksa30016

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

发布日期: 2019-03-25

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positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

发布日期: 2017-01-09

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positionpaper4Jan17

发布日期: 2017-01-03

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sa30022

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01_12

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01_13

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01_13

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01_12

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12sa30022

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hksa30016

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3098sa300

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pn810_2rev

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. All other changes are effective upon issue ...

发布日期: 2019-03-25

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update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

发布日期: 2019-03-25

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ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

发布日期: 2004-05-28

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pn730

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...

发布日期: 2019-03-25

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pn730rev

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

发布日期: 2019-03-25

File Type: pdf | Size: 259 KB

update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

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ETS-FE

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 ...

发布日期: 2019-01-10

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ETS-FE

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发布日期: 2019-01-10

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ETS-FE

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发布日期: 2018-10-10

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

发布日期: 2018-06-28

File Type: pdf | Size: 2 MB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

发布日期: 2015-06-18

File Type: pdf | Size: 181 KB

Sharing Forum_FE_0326

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发布日期: 2015-04-13

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INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

发布日期: 2015-02-26

File Type: pdf | Size: 153 KB

20121126_ModuleB_Essay

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发布日期: 2012-12-14

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20121011_module_a_part1

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发布日期: 2012-10-10

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pr-20120822-en

1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...

发布日期: 2012-08-22

File Type: pdf | Size: 111 KB

i2ccoe_conflict

22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

发布日期: 2011-12-22

File Type: pdf | Size: 555 KB

pr-20110518-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 3 June 2011) — A Disciplinary Comm ...

发布日期: 2011-06-03

File Type: pdf | Size: 109 KB

case-comp-omega-asia-bank

Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...

发布日期: 2010-08-20

File Type: pdf | Size: 406 KB

3_Student_training_records

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

发布日期: 2007-08-27

File Type: pdf | Size: 215 KB

JudgesReport2006

2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...

发布日期: 2006-11-27

File Type: pdf | Size: 868 KB

JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

发布日期: 2005-11-25

File Type: pdf | Size: 1 MB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

发布日期: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

发布日期: 2005-10-03

File Type: pdf | Size: 568 KB

iag2

IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...

发布日期: 2004-05-28

File Type: pdf | Size: 180 KB

020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

发布日期: 2002-10-11

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搜寻结果对于 "百度搜索引擎排名优化咨询微信号：lgooxc 外网搜索引擎,武安市云盘搜索引擎so" : 9401 - 9500 of 9586

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