8

8

8

8

HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...

8

Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 1 Date: 16 November 2016 Venue: Offices of HKICPA Participant: Dr. Lawrence Wong, GCE Consulting, Retail Investor/Ad ...

8

1. Please tell us: (a) about your role with respect to financial reporting (for example, preparer of financial statements, auditor, valuation specialist, user of financial statements and the type of u ...

i2c_ifrs 8

3 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amen ...

Ipsas6-8

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M4063 3 June 1999 Mr. Ian Ball Chairman, IFAC Public Sector Committee, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New ...

Ipsas6-8

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HKFRS 8 Operating Segments

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Update No. 8

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8 April 2017

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HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

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Disciplinary proceedings in progress as at 8 March 2018

3 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

Module 8 Examinable Auditing Standards (June 2024 Session)

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Module 8 Examinable Auditing Standards (December 2020 Session)

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Module 8 Examinable Auditing Standards (June and December 2021 Session)

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Mentorship Programme - Briefing session for mentors and mentees (8 April 2017)

8 April 2017

Amendments to the Module 8 Study Material for the December 2021 Session

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VAT Refund for SMEs in China (HKGCC Webinar 8 Jun 2022)

VAT Refund for SMEs in China (HKGCC Webinar 8 Jun 2022)

Latest Regulations for Outbound Transfer of Data from China(HKGCC Seminar 8 Aug 2023)

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template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

HKICPA 2014 Bridge Tournament

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HKICPA Bridge Tournament 2015#1_deal

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Module D 6th Edition Flash Card

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Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

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ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

f100712

Companies Ordinance Rewrite Discussion Forum 12 July 2010 (Programme Code: F100712) Date 12 July 2010, Monday Speakers Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:00 pm) Mr. John Leung De ...

alert22

1 Issue 22 (June 2016) Dear practising members, International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements 1. IES 8 Professi ...

IES 8tw

1 Issue 22 (June 2016) Dear practising members, International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements 1. IES 8 Professi ...

Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

snp_di

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ed_ifrs8

July 2012 Post-implementation Review: IFRS 8 Operating Segments Request for Information Comments to be received by 16 November 2012Request for Information Post-implementation Review: IFRS 8 Operating ...

f110223s

Budget Commentary Forum 2011/12 23 February 2011 (Programme Code: F110223S) Date 23 February 2011, Wednesday Speakers Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Hon. Paul M.P. Cha ...

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74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

11composition of Comm

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Flashcard_Module D(5th edition)

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08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

ifrs8ps

Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...

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i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

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Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements

       ...

steve-ong

Dear Chris and Simon, Invitation to Comment on IASB Request for Information of Post-implementation Review: IFRS 8 Operating Segments Thank you for the HKICPA letter dated 13 September 2012 on the subj ...

vienna_1208

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

fraa-10

1 Issue 10 (September 2010) Dear Members, Operating segments: a management approach The first application of a new standard is often a challenge. In the professional standards monitoring programme, we ...

05

1 P a g e Annex: HKAB Comments on IASB Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Question 1 The Board proposes to amend the descrip ...

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

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1 中港兩地經濟往來日益頻繁，香港會計師不但需要具備良好的財會技巧，還需要對中國歷史、文化禮節、內地政府機關架構和當前的社會問題等有基本認識，才更容易與內地的合作夥伴溝通。有別於其他類似課程，公會內地業務關注組在廣州舉辦為期三天的“中國商業實務及管理研習班”，着重學習商塲實務軟知識，希望通過介紹內地的歷史、文化、管理哲學等內容，協助會員瞭解內地的商業管理哲學、政府部門的職能和從屬關係、社會管理問題 ...

Associate DirectorStandard Setting Feb 2021

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Module C 6th Edition Flash Card

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ed_20176

IFRS Standards Exposure Draft ED/2017/5 September 2017 Comments to be received by 15 January 2018 Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Accounting Policies and Accou ...

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Scope of HKFRS 2 HK(IFRIC) Interpretation 8 HK(IFRIC)-Int 8 Revised July 20092010 Effective for annual periods beginning on or after 1 May 2006 Amendments to HKFRS 2 Share-based Payment — Group Cash-s ...

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Module B 6th Edition Flash Card

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Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

yearbook2011

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

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香格里拉中秋月餅及禮物籃Summer Palace Red Bean Paste with Rare 80-year DriedTangerine Peel Collector's Gift Box (8 pieces)夏宮珍品八十年陳皮豆沙月餅收藏禮盒(八件裝)Original Price 原價: HKD1,328 /Discount Price 優惠價: HKD1,062.4ISLAN ...

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指定客戶專享優惠香格里拉中秋月餅及禮物籃ISLAND SHANGRI-LA 港島香格里拉· SUMMER PALACE 夏宮Shangri-La Mooncake Selection (9 pieces, including 3 pieces for each of the following)· Shangri-La 50-year Aged Mandarin Peel, R ...

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Title /Author:Title /Author:Title /Author:Title /Author: Title /Author: Title /Author:Title /Author:Title /Author:Title /Author:Title /Author:Title /Author:Title /Author:Title /Author: Corporate turna ...

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Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋， 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...

result-summer league 10

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contentpage

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The A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent ManagementThe A.R.T. of Talent Management The A.R.T. of ...

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35 (g) Tax credit under Hong Kong salaries tax It is mentioned in paragraph 114 of DIPN 44 that a tax exemption claim under section 8(1A)(c) generally provides greater tax relief than that provided by ...

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Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 This Circular is intended for general guidance only. The Hong Kong Institute of Certified Public Accoun ...

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PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

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All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programmes will be postponed to a date to be fixed ...