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Update No. 154

190329072323-c4cc5b2320684df0b618b9c3638da39d 68754273 190329072323 c4cc5b2320684df0b618b9c3638da39d 37530941/68754273 161993c03e994ac5a57bd024b992a8c6_20190329152320

發布日期: 2014-07-29

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

發布日期: 2015-08-07

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techwatch154

發布日期: 2015-08-07

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tue0327

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

發布日期: 2012-02-08

File Type: pdf | Size: 546 KB

MPS M12-Part I Jun 2022

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發布日期: 2021-11-04

MPS M11-Part II Dec 2023

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發布日期: 2021-11-03

M6 MPS Jun 2023

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發布日期: 2021-04-22

Module C Business Assurance

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發布日期: 2018-10-22

Module C Business Assurance

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發布日期: 2018-10-22

Module C Business Assurance

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發布日期: 2018-10-22

Module C Business Assurance

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發布日期: 2017-04-21

Module C Business Assurance

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發布日期: 2017-04-21

Business Assurance

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發布日期: 2017-04-21

December-Part3_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...

發布日期: 2014-12-01

File Type: pdf | Size: 71 KB

tue03pe0412

發布日期: 2012-02-08

File Type: pdf | Size: 714 KB

ssap34q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...

File Type: pdf | Size: 20 KB

Module B (Dec 14)_Question_Revised

Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 184 KB

ssap34rm

SSAP 34, Employee Benefits Questions & Answers 08-01-2003 Page 1 SSAP 34, Employee Benefits QA Here are some of the questions received by the HKSA staff on the application and interpretation of th ...

發布日期: 2003-01-14

File Type: pdf | Size: 18 KB

0207

page 1 of 1 Financial Accounting Standards Committee Meeting summary – July 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 10 July 2002 and discussed the following item ...

發布日期: 2002-08-20

File Type: pdf | Size: 68 KB

FRSCMS-Jul

發布日期: 2002-08-20

File Type: pdf | Size: 68 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

130605

Winding Up and Unfair Prejudice Proceedings: The Effect of the Yung Kee Case About the topic At this seminar, Victor Joffe QC will give an overview of the facts of the Yung Kee case, which involved a ...

發布日期: 2013-05-14

File Type: pdf | Size: 236 KB

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

發布日期: 2009-03-17

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2010-08-04

File Type: pdf | Size: 365 KB

20150513_ETSI_B

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發布日期: 2015-05-14

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160914

Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...

發布日期: 2016-09-06

File Type: pdf | Size: 251 KB

160914-2

發布日期: 2016-08-05

File Type: pdf | Size: 251 KB

ed-ias39mh

Exposure Draft of Proposed AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT FAIR VALUE HEDGE ACCOUNTING FOR A PORTFOLIO HEDGE OF INTEREST RATE RISK Comments to be received by 14 ...

發布日期: 2003-08-20

File Type: pdf | Size: 251 KB

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-02-17

File Type: pdf | Size: 1 MB

ttaq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-02-15

File Type: pdf | Size: 2 MB

ttsq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-02-08

File Type: pdf | Size: 1 MB

ttsq1pe

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-01-04

File Type: pdf | Size: 1 MB

ttsq1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-12-29

File Type: pdf | Size: 1 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

131119p

Hong Kong’s Insurance Industry – Regulatory Reforms Ms Annie Choi Commissioner of Insurance 19 November 2013 Office of the Commissioner of InsuranceThe Government of the Hong Kong Special Administrati ...

發布日期: 2013-11-19

File Type: pdf | Size: 166 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

File Type: pdf | Size: 310 KB

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

File Type: pdf | Size: 310 KB

ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

File Type: pdf | Size: 314 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 ...

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

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AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

techwatch158

發布日期: 2015-12-10

File Type: pdf | Size: 322 KB

techwatch158

發布日期: 2015-12-10

File Type: pdf | Size: 322 KB

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2015-01-05

File Type: pdf | Size: 292 KB

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2014-07-08

File Type: pdf | Size: 252 KB

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2014-03-03

File Type: pdf | Size: 254 KB

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2013-07-08

File Type: pdf | Size: 253 KB

comparison_ Dec12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2013-01-21

File Type: pdf | Size: 258 KB

comparison_jun12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2012-07-03

File Type: pdf | Size: 262 KB

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

發布日期: 2012-03-23

File Type: pdf | Size: 341 KB

lpd

發布日期: 2012-03-23

File Type: pdf | Size: 341 KB

comparison_ dec11

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2012-03-13

File Type: pdf | Size: 263 KB

comparison-30june

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2011-07-13

File Type: pdf | Size: 268 KB

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan

發布日期: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan-2010

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2010-04-14

File Type: pdf | Size: 1 MB

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTableJuly

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

ComparisionTable072008_1

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

concordance_012008

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

發布日期: 2006-08-02

File Type: pdf | Size: 242 KB

Tax_Bulletin_2005

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心（B型）稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...

發布日期: 2005-12-21

File Type: pdf | Size: 440 KB

HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

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HKICPA Chi Annual Report 2023

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HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

File Type: pdf | Size: 8 MB

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

發布日期: 2019-03-25

File Type: pdf | Size: 468 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2007-03-14

File Type: pdf | Size: 158 KB

Joint Scholarship Final Awardees List_Webpage Update

HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

File Type: pdf | Size: 888 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

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

發布日期: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

發布日期: 2006-11-29

File Type: pdf | Size: 1 MB

MPS_A_PartII

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發布日期: 2017-10-30

File Type: pdf | Size: 2 MB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

發布日期: 2013-05-31

File Type: pdf | Size: 9 MB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

發布日期: 2012-10-22

File Type: pdf | Size: 3 MB

Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

發布日期: 2009-05-14

File Type: pdf | Size: 151 KB

AGM booklet 2023

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ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

發布日期: 2008-01-21

File Type: pdf | Size: 356 KB

Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

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Financial statements

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MPS_D_PartI

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發布日期: 2019-01-10

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MPS_D_PartI

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 ...

發布日期: 2019-01-10

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MPS_D_PartI

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發布日期: 2018-10-23

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Module C_Preseen_20182

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發布日期: 2018-07-31

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Mod_A_Part_II_Jun2017

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發布日期: 2017-04-24

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Module C Pre-seen 20162

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 ...

發布日期: 2016-08-05

File Type: pdf | Size: 379 KB

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Update No. 154

techwatch154

techwatch154

tue0327

MPS M12-Part I Jun 2022

MPS M11-Part II Dec 2023

M6 MPS Jun 2023

Module C Business Assurance

Module C Business Assurance

Module C Business Assurance

Module C Business Assurance

Module C Business Assurance

Business Assurance

December-Part3_201412_rv

tue03pe0412

ssap34q&a

Module B (Dec 14)_Question_Revised

ssap34rm

0207

FRSCMS-Jul

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

130605

TechWatch (Past Issues)

comparision-table-july

20150513_ETSI_B

160914

160914-2

ed-ias39mh

ttsq_3run

ttaq1pe_tue

ttsq1pe_tue

ttsq1pe

ttsq1

Module D Taxation Part 4

131119p

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer

ofcr

DPMeasurement_condensed

DP-Measurement-ConVer

212247 HKICPAChi ESSfinal

Chi Annual Report 2021

AGM_booklet_2019

Module C (5th edition)_Part 2

techwatch158

techwatch158

comparison_dec14

comparison_Jun14

comparison_dec13

comparison_jun13

comparison_ Dec12

comparison_jun12

lpd

lpd

comparison_ dec11

comparison-30june

ct-jan

ct-jan

ct-jan-2010

ComparisionTableJuly

ComparisionTableJuly

ComparisionTable122008

ComparisionTable122008

ComparisionTable122008

ComparisionTable072008

ComparisionTable072008_1

concordance_012008

concordance_012008

concordance2006

Tax_Bulletin_2005

HKICPA Annual Report 2022 Chi

Annual Report 2022 Chi

HKICPA Chi Annual Report 2023

HKICPA Chi Annual Report 2023