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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

Module B Corporate Financing Flashcards Fourth Edition

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

發布日期: 2013-09-02

File Type: pdf | Size: 1 MB

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

發布日期: 2011-11-14

File Type: pdf | Size: 470 KB

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

發布日期: 2011-11-11

File Type: pdf | Size: 2 MB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

發布日期: 2010-08-17

File Type: pdf | Size: 353 KB

ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

發布日期: 2010-07-30

File Type: pdf | Size: 415 KB

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

發布日期: 2008-08-04

File Type: pdf | Size: 1 MB

ED-IAS33-SEPS

發布日期: 2008-08-04

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

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

發布日期: 2007-12-11

File Type: pdf | Size: 24 MB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

Part2_I2C_IASB_Preliminary_views_Insurance

DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

ED-IASB-PVI-PartII

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

發布日期: 2003-06-27

File Type: pdf | Size: 471 KB

E&Y 30-Aug-02

E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...

File Type: pdf | Size: 7 MB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

Flashcard_Module B(5th edition)

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File Type: pdf | Size: 3 MB

ed_fees

International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...

File Type: pdf | Size: 816 KB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

n_pn830

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

發布日期: 2020-03-30

File Type: pdf | Size: 864 KB

pn8302018

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

發布日期: 2019-03-25

File Type: pdf | Size: 893 KB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 971 KB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

File Type: pdf | Size: 507 KB

bc-revenue

November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

發布日期: 2011-11-14

File Type: pdf | Size: 732 KB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

pn8302018

File Type: pdf | Size: 893 KB

83022

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021, May 2022* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective ...

File Type: pdf | Size: 1 MB

273830

File Type: pdf | Size: 864 KB

i2c_is600full

4 May 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT P ...

File Type: pdf | Size: 1 MB

pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

File Type: pdf | Size: 974 KB

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

File Type: pdf | Size: 1 MB

830pn21

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...

File Type: pdf | Size: 1 MB

42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 8 MB

hkfrs9_ha

Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

發布日期: 2015-07-16

File Type: pdf | Size: 20 MB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

發布日期: 2013-07-18

File Type: pdf | Size: 18 MB

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annual_report_2013_eng

Module B Corporate Financing Flashcards Fourth Edition

ed-revenue

cpa-ar-tc

ed-leases-basis

ed-insurance-contracts-standard

IAS33_SEPS

ED-IAS33-SEPS

ED_Practice_Note_820

Annual_report_eng

cap50

cap50

Part2_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartII

pn820

pn820

E&Y 30-Aug-02

update265

ed_subdr

Flashcard_Module B(5th edition)

ed_fees

HKFRS 8_2023

LPMD_6thEdition

n_pn830

pn8302018

update110

Module D 6th Edition Flash Card

reasons-sanctions-0829

bc-revenue

Part1_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartI

pn8302018

83022

273830

i2c_is600full

pn810_2ed20

update244

830pn21

42t3tb6

3tb6

t3tb6

830pn21

hkfrs9_ha

update151

cef-fr-pptnotes

cef-fr-handout

update237

hkfrs15

HKFRS 15_2023

apm_egmcl