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BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

發布日期: 2013-12-06

File Type: pdf | Size: 1 MB

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

發布日期: 2013-05-16

File Type: pdf | Size: 460 KB

pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

發布日期: 2005-01-05

File Type: pdf | Size: 855 KB

Annual Report 2020_eng

ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...

File Type: pdf | Size: 9 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

File Type: pdf | Size: 13 MB

HKICPA_AR2020_EN_20201125V3_final

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File Type: pdf | Size: 9 MB

82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

File Type: pdf | Size: 924 KB

pn820_20

File Type: pdf | Size: 1 MB

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

File Type: pdf | Size: 1001 KB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

30926pn820

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...

File Type: pdf | Size: 1 MB

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

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

dp_dpfice

IFRS Standards Discussion Paper DP/2018/1 June 2018 Comments to be received by 7 January 2019 Financial Instruments with Characteristics of EquityFinancial Instruments with Characteristics of Equity C ...

發布日期: 2018-06-27

File Type: pdf | Size: 810 KB

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

發布日期: 2013-08-20

File Type: pdf | Size: 1 MB

ED_IAS_37_19_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

發布日期: 2005-06-30

File Type: pdf | Size: 738 KB

ED-IAS37nIAS19

發布日期: 2005-06-30

File Type: pdf | Size: 738 KB

npn830mkpdf

PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting peri ...

File Type: pdf | Size: 920 KB

212247 HKICPAEng ESSfinal version

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File Type: pdf | Size: 7 MB

Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

File Type: pdf | Size: 7 MB

hkas39

Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...

File Type: pdf | Size: 901 KB

HKICPA Eng Annual Report 2023

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File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

發布日期: 2023-11-21

File Type: pdf | Size: 2 MB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 422 KB

framework

Conceptual Framework for Financial Reporting 2010 Conceptual Framework Issued October 2010 Effective upon issue Copyright 2 COPYRIGHT Copyright 2011 Hong Kong Institute of Certified Public Accountan ...

發布日期: 2019-03-25

File Type: pdf | Size: 399 KB

update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update094

i Update No. 94 (Issued 25 October 2010) This Update contains: Conceptual Framework for Financial Reporting Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Disc ...

發布日期: 2019-03-25

File Type: pdf | Size: 595 KB

i2c_edla

17 February 2016 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 D ...

發布日期: 2016-02-16

File Type: pdf | Size: 613 KB

ed_ifrs4

Exposure Draft ED/2015/11 December 2015 Comments to be received by 8 February 2016 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4Applying IFRS 9 Fi ...

發布日期: 2015-12-09

File Type: pdf | Size: 380 KB

140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告：《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告：《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告：《如何為我們的將來投資一千億》•第四份報告：《如何建立世界級醫療體系》•第五份報告：《幸福繫萬家，活力聚香江：香港人口未來二十年的機與危》3 可在以下網址下 ...

發布日期: 2014-05-15

File Type: pdf | Size: 5 MB

Module C Business Assurance Flashcards Fourth Edition

Qualification Programme Module C: Business Assurance F O U RT H E D I T I O N Qualification Programme Module C Business Assurance Flashcards First edition 2010, Fourth Edition 2013 ISBN 9781 4453 6971 ...

發布日期: 2013-09-02

File Type: pdf | Size: 693 KB

Module A Financial Reporting Flashcards Fourth Edition

Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

發布日期: 2013-09-02

File Type: pdf | Size: 674 KB

Dec 12 Module B student notes_WS1

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發布日期: 2012-11-07

File Type: pdf | Size: 972 KB

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2012-10-15

File Type: pdf | Size: 352 KB

21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2011-08-08

File Type: pdf | Size: 689 KB

ED_CF

May 2008 EXPOSURE DRAFT OF An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision- ...

發布日期: 2008-06-02

File Type: pdf | Size: 638 KB

ED-CF

發布日期: 2008-06-02

File Type: pdf | Size: 638 KB

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

發布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

發布日期: 2008-05-29

File Type: pdf | Size: 581 KB

GST_Final_FSTB

Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

發布日期: 2007-04-16

File Type: pdf | Size: 771 KB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

發布日期: 2004-06-14

File Type: pdf | Size: 241 KB

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 ...

發布日期: 2004-05-28

File Type: pdf | Size: 334 KB

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BAFS_notes

ed_leases

pn830

Annual Report 2020_eng

update251

pn820_20

annual_report_2018_eng

annual_report_2019_eng

HKICPA_AR2020_EN_20201125V3_final

82022

pn820_20

s2600r

nas1224

30926pn820

Module D 6th Edition Learning Pack_Part 3

update124

update073

dp_dpfice

Module A Supplement 20162

Module A Supplement 20162

Module A Supplement 20162

ed_sme13

ED_IAS_37_19_Amend

ED-IAS37nIAS19

npn830mkpdf

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

hkas39

HKICPA Eng Annual Report 2023

HKICPA Eng Annual Report 2023

Employer Toolkit Accounting

pn810_2rev

framework

update112

update094

i2c_edla

ed_ifrs4

140515ppt

Module C Business Assurance Flashcards Fourth Edition

Module A Financial Reporting Flashcards Fourth Edition

Dec 12 Module B student notes_WS1

23

21

ED_CF

ED-CF

IASBDP_0929

ED-RE

GST_Final_FSTB

HKAS40cl

ssap12