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update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

發布日期: 2019-03-25

File Type: pdf | Size: 7 MB

tb15

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2005-11-14

File Type: pdf | Size: 804 KB

update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

File Type: pdf | Size: 1 MB

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

3_341

Statement 3.341 (May 88) 1 STATEMENT 3.341 AUDITING GUIDELINE ACCOUNTANTS' REPORT ON PROFIT FORECASTS (Issued May 1988; revised September 2004 (name change) and April 2014) Introduction 1. This gu ...

發布日期: 2019-03-25

File Type: pdf | Size: 63 KB

update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

發布日期: 2019-03-25

File Type: pdf | Size: 265 KB

registration-form

Form: SR-A1a (Mar 2015) 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. ( ) Pas ...

發布日期: 2015-03-05

File Type: pdf | Size: 486 KB

registration-form_141028

Form: SR-A1a (Oct 2014) 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. ( ) Pas ...

發布日期: 2014-10-28

File Type: pdf | Size: 467 KB

registration-form_201503

發布日期: 2014-10-28

File Type: pdf | Size: 467 KB

Circular_Double_Taxation_prevention

国家税务总局关于《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关条文解释和执行问题的通知国税函〔2007〕403 号成文日期：2007-04-04 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： 2006 年8 月21 日内地与香港特别行政区正式签署了《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》（以下简称《安排》）。《安排》于2007 年1 月1 ...

發布日期: 2007-04-19

File Type: pdf | Size: 597 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

發布日期: 2005-06-30

File Type: pdf | Size: 57 KB

offshore_funds

-1 -BY FAX AND BY POST (2861 1494) Our Ref.: C/TXM, M25839 25 February 2004 Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admiralty Centre Tower I, 18 Harcourt Road Adm ...

發布日期: 2004-03-01

File Type: pdf | Size: 293 KB

Re-application Form (Change Entry Route)

Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

File Type: pdf | Size: 486 KB

update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

File Type: pdf | Size: 367 KB

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

update069

Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update158

i Update No. 158 (Issued 30 September 2014) 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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

sub_suv

AY-2. Are you responding as an individual, or on behalf of an organisation? Organisation AY-10. Would you like to include any additional introductory information? No Question 1—Strategic direction and ...

File Type: pdf | Size: 93 KB

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

發布日期: 2019-03-25

File Type: pdf | Size: 203 KB

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

發布日期: 2018-10-10

File Type: pdf | Size: 8 MB

submissionlog

Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...

發布日期: 2018-08-24

File Type: pdf | Size: 207 KB

submissionlog0824

發布日期: 2018-08-24

File Type: pdf | Size: 207 KB

submissionlogold1

Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...

發布日期: 2018-08-15

File Type: pdf | Size: 167 KB

submissionlog15

發布日期: 2018-08-15

File Type: pdf | Size: 167 KB

hkfrs15clarifications

Clarifications to HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (June 2016) Introduction 1. Clarifications to HKFRS 15 is the equivalent of Clarificat ...

發布日期: 2016-06-21

File Type: pdf | Size: 132 KB

audit-firm-qc

Audit firms’ quality control The faculty has issued a new edition of Quality Control in the Audit Environment, its practical guide for firms on ISQC (UK and Ireland) 1. A hard copy of the guide is inc ...

發布日期: 2010-09-02

File Type: pdf | Size: 98 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

發布日期: 2008-12-03

File Type: pdf | Size: 96 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

發布日期: 2008-12-03

File Type: pdf | Size: 96 KB

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update055

tb15

update266

update112

3_341

update199

registration-form

registration-form_141028

registration-form_201503

Circular_Double_Taxation_prevention

sas450

offshore_funds

Re-application Form (Change Entry Route)

update236

update089

update069

update067

update091

update158

sub_suv

contentpage

MichaelChung_compressed

submissionlog

submissionlog0824

submissionlogold1

submissionlog15

hkfrs15clarifications

audit-firm-qc

pubforsale_coursenotes

pubforsale_coursenotes