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order-0918

1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

發布日期: 2013-09-18

File Type: pdf | Size: 154 KB

0806-1

Proceedings No.: D-07-0025S IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN An Investigation Committee of the Hong ...

發布日期: 2011-07-28

File Type: pdf | Size: 249 KB

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

發布日期: 2009-01-30

File Type: pdf | Size: 139 KB

ED-IFRIC9nIFRIC16

發布日期: 2009-01-30

File Type: pdf | Size: 139 KB

AnnexC_200804

COMPETENCY REQUIREMENTS QUESTIONNAIRE ____________________________________________________ (Name of the tertiary institution) ____________________________________________________ (Name of degree progr ...

發布日期: 2008-04-24

File Type: pdf | Size: 86 KB

qp_reg_form

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

發布日期: 2007-11-27

File Type: pdf | Size: 707 KB

Summary_of_Skills

-1 -SUMMARY OF SKILLS, KNOWLEDGE AND COMPETENCIES APPROPRIATE TO ACCOUNTING GRADUATES AND GRADUATES OF THE FOUNDATION AND CONVERSION PROGRAMMES GENERIC SKILLS Cognitive or Intellectual Skills: • creat ...

發布日期: 2006-12-13

File Type: pdf | Size: 138 KB

bsr-a2

Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...

發布日期: 2005-06-30

File Type: pdf | Size: 326 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 324 KB

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 133 KB

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 132 KB

Module C (Dec 12)_Question_4

Module C (Dec 12)_Question_4 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 105 KB

Module C (Dec 12)_Question_3

Module C (Dec 12)_Question_3 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 105 KB

Module C (Dec 12)_Question

Module C (Dec 12)_Question Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 105 KB

Module C (Dec 12)_Question_2

Module C (Dec 12)_Question_2 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 106 KB

Module C (Dec 12)_Question_1

Module C (Dec 12)_Question_1 Module C (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 106 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

File Type: pdf | Size: 167 KB

Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

File Type: pdf | Size: 245 KB

Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

File Type: pdf | Size: 245 KB

Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 182 KB

Module B (Jun 14)_Question_R

Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 133 KB

Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 167 KB

Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...

File Type: pdf | Size: 182 KB

FE December 2015 Paper I Panelists' Report_Final

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File Type: pdf | Size: 240 KB

FE June 2016 Paper I Panelists' Report_Final

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File Type: pdf | Size: 222 KB

update 261

Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...

File Type: pdf | Size: 547 KB

ms0414

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 14 April 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) Cec ...

File Type: pdf | Size: 543 KB

subtac

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 13 September 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Cir ...

File Type: pdf | Size: 216 KB

HKICPA submission on the FRC consultation

1 37th Floor, Wu Chung House, Tel 電話： (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真： (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...

File Type: pdf | Size: 560 KB

FE PI (Jun 2017) Panelists Report_Final

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File Type: pdf | Size: 295 KB

FE (Dec 14) Paper II_Question_Revised

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File Type: pdf | Size: 158 KB

Module D (Dec 2017)_Question

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File Type: pdf | Size: 185 KB

FE (Dec 14) Paper II_Question

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File Type: pdf | Size: 157 KB

Panelists_Report_Mod_D_(Jun_17)_Final

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File Type: pdf | Size: 222 KB

MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

File Type: pdf | Size: 274 KB

TechWatch199

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 ...

File Type: pdf | Size: 296 KB

feedbackpir

Feedback Statement Post-implementation Review of the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard July 2019Hong Kong Institute of CPAs Feedback Statemen ...

File Type: pdf | Size: 165 KB

2021 Level 2 Case QuestionsChiFinal20211103

香港會計師公會會計及商業管理個案比賽2021-22(第二級別)卓悅控股有限公司（卓悅）及其附屬公司（下稱「集團」）是香港領先美妝及生活消費品零售集團，於2003年在香港聯合交易所有限公司主板上市（上市編碼：653）。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好，於全球搜羅產品，滿足消費者的需求。目前集團提供超過4萬種商品，並獨家代理逾100個品牌，包括Suisse Rebo ...

File Type: docx | Size: 210 KB

2022 Level 2 Case QuestionsF

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

File Type: pdf | Size: 635 KB

alert44

1 Issue 44 (22 February 2023) Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong I. The Amendment Ordinance 1. The Government of the HKSAR gazetted the Employmen ...

File Type: pdf | Size: 300 KB

HKBN Handbill 20231231 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

File Type: pdf | Size: 528 KB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

發布日期: 2015-05-29

File Type: pdf | Size: 2 MB

20150528_ETSII_D

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2015chi

準則趨同的更新文件（2015年5月7日）在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

發布日期: 2015-05-07

File Type: pdf | Size: 480 KB

MC (Dec 2011_After WS1)

MC (Dec 2011_After WS1) Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...

File Type: pdf | Size: 1 MB

M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

File Type: pdf | Size: 685 KB

HKABE_2017-18_ Paper 2A

Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...

File Type: pdf | Size: 206 KB

Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

File Type: pdf | Size: 6 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

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

發布日期: 2019-03-25

File Type: pdf | Size: 582 KB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

20150410_MPSI_A

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發布日期: 2015-04-13

File Type: pdf | Size: 795 KB

20141015_MPS_B_S1

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發布日期: 2014-10-17

File Type: pdf | Size: 1 MB

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 2 MB

update089

i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

MPS M14-Part I Dec 2023

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發布日期: 2022-11-22

MPS M14-Part I Dec 2023

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發布日期: 2021-05-05

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved (Submission deadline: 9 October 2018, before 12:00 noon) Each team should submit a written report in English (with financial analysis) with a m ...

發布日期: 2018-08-21

File Type: pdf | Size: 159 KB

Exposure Draft 2019

Date Title 19 December 2019 Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot ...

發布日期: 2018-08-13

CAC2018_Leaflet

HKICPA BUSINESS CASE COMPETITION 2018 Register now Date: 25 November 2018 (Sunday) Time: 9:00 a.m. -4:00 p.m. Venue: Harbour Grand Hong Kong Hotel Your golden chance to win • attractive cash prizes an ...

發布日期: 2018-07-23

File Type: pdf | Size: 572 KB

itinerary

香港会计师公会内地业务关注组深圳及东莞考察圑日程安排(11 月3 -5 日) 更新﹕25/10/2017 日期時間內容11月3日（星期五）上午08:45 集合地點: 深圳福田管制站首層大堂B出口3號門集合乘車往深圳市區10:00-11:50 參觀【騰訊控股】下午12:00-13:30 午餐14:00-15:30 乘車往東莞16:00-17:00 參觀【創科實業有限公司】（東莞創機電業製品有限公司 ...

發布日期: 2017-10-30

File Type: pdf | Size: 193 KB

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

發布日期: 2017-06-13

Past Events (2014)

Past Events (2014) DateTopicNature of Activity 24 Nov 2014 Tips on dealing effectively with Hong Kong tax audits and investigations Seminar 5 Nov 2014 International tax planning Seminar 16 Sep 2014 In ...

發布日期: 2017-02-28

Survey cover letter Nov 25 2016 - HKICPA

Dear Sir/Madam, Forensic accounting and Big Data Survey Business organizations lose about 5% of their revenues to fraud each year, which can exceed 3.5 trillion (USD) worldwide. The use of Big Data an ...

發布日期: 2016-11-29

File Type: pdf | Size: 106 KB

Mem Practice sponsorship form_AD2016

ANNUAL DINNER 2016 Wednesday, 7 December Sponsorship Form (please return by 11 November 2016) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung ...

發布日期: 2016-09-15

File Type: pdf | Size: 126 KB

MyCPA_CPD_Records_Management_Guide

MyCPA – CPD Records Management Guide How to add your CPD records .................................................................................. 1 How to update your CPD records ................... ...

發布日期: 2016-08-09

File Type: pdf | Size: 2 MB

Circular_GIG1603

The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...

發布日期: 2016-02-03

File Type: pdf | Size: 148 KB

Circular_GIG1512_rv_1

發布日期: 2015-11-11

File Type: pdf | Size: 106 KB

mem_practice_sponsorship

ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...

發布日期: 2015-10-28

File Type: pdf | Size: 124 KB

Mem Practice sponsorship form_AD2015

發布日期: 2015-10-19

File Type: pdf | Size: 126 KB

2015_16_ActivityPlan

HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...

發布日期: 2015-09-24

File Type: pdf | Size: 18 KB

mem_practice_sponsorship

發布日期: 2015-09-22

File Type: pdf | Size: 126 KB

Circular_GIG1509

The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sa ...

發布日期: 2015-08-06

File Type: pdf | Size: 106 KB

Topic4

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 4 De facto subsidiaries Question 4.1: Whether consolidating ...

發布日期: 2015-06-19

File Type: pdf | Size: 186 KB

Mem Practice sponsorship form

ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 21 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2014-11-13

File Type: pdf | Size: 124 KB

e1_13

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Restructuring and Insolvency Faculty (RIF) Nomination Form for Election to RIF Executive Committee 2013 ELECTIONS This form is for ...

發布日期: 2013-10-15

File Type: pdf | Size: 99 KB

hkics_131021

Supporting organisation Host Supporting organisation The Governance of Corporate Acquisitions ECPD/CPD point(s) : The HKICS : 3 points The HKICPA : 3 hours The Law Society of Hong Kong : 3 points The ...

發布日期: 2013-09-17

File Type: pdf | Size: 436 KB

e1_12

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Restructuring and Insolvency Faculty (RIF) Nomination Form for Election to RIF Executive Committee 2012 ELECTIONS This form is for ...

發布日期: 2012-10-12

File Type: pdf | Size: 98 KB

otw_tentative_schedule_2012

HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

發布日期: 2012-04-25

File Type: pdf | Size: 22 KB

2010_table reserve form

Reservation Form Annual Dinner -9 December 2010 To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 9853 For ...

發布日期: 2010-11-23

File Type: pdf | Size: 81 KB

AD101209_MPform

Sponsorship Form for Member Practice Annual Dinner – 9 December 2010 (Please return by 19 November 2010) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House ...

發布日期: 2010-11-04

File Type: pdf | Size: 89 KB

new-island-printing-holdings

From: (HK ACC) Phoebe Chiu [mailto:pchiu@newisland.com] Sent: Wednesday, September 22, 2010 4:00 PM To: P.T. Comment Letter Subject: Comments on Exposure Draft of Hong Kong Interpretation 5 Dear Mr On ...

發布日期: 2010-09-30

File Type: pdf | Size: 172 KB

Practical experience requirements

The minimum practical experience requirements for the specialist designation in insolvency are: (i) 8 years of insolvency experience OR (added in Aug 2011) 3 years of post CPA qualification insolvency ...

發布日期: 2010-09-08

App_ptt

Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...

發布日期: 2009-09-10

File Type: pdf | Size: 128 KB

Problem solving_090828

1 Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in ...

發布日期: 2008-11-27

File Type: pdf | Size: 96 KB

081210

發布日期: 2008-11-27

File Type: pdf | Size: 96 KB

Application Form - for Seminar 3-4

Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

發布日期: 2008-02-28

File Type: pdf | Size: 54 KB

Concordance_IASE_ED_SME

Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

發布日期: 2007-04-03

File Type: pdf | Size: 15 KB

curriculum05revised

PRACTICAL TRAINING CURRICULUM FOR THE CAREER DEVELOPMENT OF PROFESSIONAL ACCOUNTANTS SENIOR ACCOUNTANTS Internal Control Business & Career Insights Accounting standards (New and difficult topics) ...

發布日期: 2006-02-03

File Type: pdf | Size: 52 KB

pr_annual1820

5/22/2019 IFRS -International Accounting Standards Board proposes annual improvements to IFRS Standards https://www.ifrs.org/news-and-events/2019/05/international-accounting-standards-board-proposes-a ...

File Type: pdf | Size: 120 KB

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved Submission guidelines for written report (Submission deadline: 9 October 2019, before 12:00 noon) Each team should submit a written report in En ...

File Type: pdf | Size: 160 KB

pr_193

30 May 2019 IASB proposes to update Conceptual Framework reference in IFRS 3 The International Accounting Standards Board (Board) has today published for public consultation proposed narrow-scope amen ...

File Type: pdf | Size: 82 KB

i2c_dta

25 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/5 Deferred Tax related to Assets and Liabilities arising f ...

File Type: pdf | Size: 51 KB

CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

發布日期: 2019-04-18

Submission guidelines for HK written report_2020_TC_KL

Copyright 2020 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2020 Submission guidelines for written proposal Submission deadline: 12 October 2020, before 12:00 n ...

File Type: pdf | Size: 583 KB

CL1suv

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Request for Information: Consultation on Agenda Priorities Date: Tuesday, 9 May 2023 4:40:45 pm Attachments: im ...

File Type: pdf | Size: 261 KB

update310

i Update No. 310 (Issued 13 June 2024) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHICS ...

File Type: pdf | Size: 170 KB

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

發布日期: 2023-01-03

2021

webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...

發布日期: 2019-01-25

The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

File Type: pdf | Size: 939 KB

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 756 KB

MPS_D_PartII

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 purposes and s ...

發布日期: 2017-11-07

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TFEC_BEPS_consultation_submission2017

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