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annual_report_2013_eng

2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...

發布日期: 2013-12-05

File Type: pdf | Size: 4 MB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

發布日期: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

發布日期: 2005-10-14

File Type: pdf | Size: 861 KB

Module A Student Notes (All)_1

Module A Student Notes (All)_1 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)

Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)_2

Module A Student Notes (All)_2 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

61022

Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021, May ...

File Type: pdf | Size: 615 KB

54022

Auditing Accounting Estimates and Related Disclosures Hong Kong Standard on Auditing 540 (Revised) HKSA 540 (Revised) Issued December 2018; revised January 2021, December 2021, May 2022, March 2023, J ...

File Type: pdf | Size: 565 KB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

發布日期: 2016-11-24

File Type: pdf | Size: 6 MB

pn871

PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...

發布日期: 2019-03-25

File Type: pdf | Size: 218 KB

pn1010

PN 1010 (December 03) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragra ...

發布日期: 2019-03-25

File Type: pdf | Size: 170 KB

hksa330cfd

THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012 Effective for audits ...

發布日期: 2019-03-25

File Type: pdf | Size: 236 KB

hksa260cfd

Communication with Those Communication with Those Charged with Governance Hong Kong Standard on Auditing 260 HKSA 260 Issued June 2009; revised July 2010, December 2012, May 2013, February 2015 Effect ...

發布日期: 2019-03-25

File Type: pdf | Size: 272 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

發布日期: 2019-03-25

File Type: pdf | Size: 245 KB

update128

i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 371 KB

update034

Update No. 34 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) R ...

發布日期: 2019-03-25

File Type: pdf | Size: 599 KB

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

File Type: pdf | Size: 1 MB

ed_ias8

IFRS Standards Exposure Draft ED/2018/1 March 2018 Comments to be received by 27 July 2018 Accounting Policy Changes Proposed amendments to IAS 8Accounting Policy Changes (Proposed amendments to IAS 8 ...

發布日期: 2018-03-26

File Type: pdf | Size: 226 KB

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: 2017-10-30

File Type: pdf | Size: 657 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

發布日期: 2017-08-29

File Type: pdf | Size: 432 KB

MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

發布日期: 2016-04-21

File Type: pdf | Size: 875 KB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

發布日期: 2015-09-10

File Type: pdf | Size: 1013 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

發布日期: 2015-08-12

File Type: pdf | Size: 398 KB

ip-regulatory-framework

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

發布日期: 2013-11-01

File Type: pdf | Size: 177 KB

20121025_ModuleB_PartII

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發布日期: 2012-10-25

File Type: pdf | Size: 1009 KB

i2c-coe-addressbreach

1 28 October 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 DRAF ...

發布日期: 2011-10-28

File Type: pdf | Size: 310 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

發布日期: 2008-09-29

File Type: pdf | Size: 116 KB

IASBDD_0920

REVIEW OF THE CONSTITUTION Public Accountability and the Composition of the IASB Proposals for Change International Accounting Standards Committee Foundation Comments to be submitted by 20 September 2 ...

發布日期: 2008-07-21

File Type: pdf | Size: 477 KB

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annual_report_2013_eng

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61022

54022

update077

annual_report_2016_eng

pn871

pn1010

hksa330cfd

hksa260cfd

ag7

update128

update034

DC order_1049P_Cheung Yiu Hung _edited

ed_ias8

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ed_inducement

CEFexamfr17

MPS_Module D_Part 1_Upload_V1

C-Preseen-Dec2015

ed_reqview

ip-regulatory-framework

20121025_ModuleB_PartII

i2c-coe-addressbreach

ag7

IASBDD_0920