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Membership_Survey_report

發布日期: 2017-06-29

File Type: pdf | Size: 663 KB

Operation Report 2016

Hong Kong Institute of CPAs Compliance Operations Report 2016 1 Compliance Operations Report 2016Hong Kong Institute of CPAs Compliance Operations Report 2016 2 Hong Kong Institute of CPAs Compliance ...

發布日期: 2017-04-07

operation-report-2015

Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

發布日期: 2016-03-11

File Type: pdf | Size: 564 KB

co-report-2014

Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

發布日期: 2015-04-27

File Type: pdf | Size: 405 KB

co-report-2014

發布日期: 2015-04-17

File Type: pdf | Size: 402 KB

pr-1204-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 4 December ...

發布日期: 2014-12-04

File Type: pdf | Size: 155 KB

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

發布日期: 2013-11-29

File Type: pdf | Size: 126 KB

20130528_module_c_essay

Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...

發布日期: 2013-05-31

File Type: pdf | Size: 114 KB

ma-20120508-en

1 A Plus media alert Dear editors and reporters: Harvey Nichols goes global, but excludes China for now The May issue of A Plus, out now, talks to its CEO and Hong Kong CPA about the British luxury ho ...

發布日期: 2012-05-08

pr-20120419-en

1 Media alert Dear editors and reporters: Hong Kong Institute of Certified Public Accountants issues quality assurance annual report 2011 (HONG KONG, 18 April 2012) –The Hong Kong Institute of CPAs ...

發布日期: 2012-04-18

File Type: pdf | Size: 110 KB

aplus-20110831-e

1 A Plus media alert Dear editors and reporters: How Gucci builds its China empire The September issue of A Plus studies how counterfeits impact brands, China’s role in global accounting standards and ...

發布日期: 2011-08-31

File Type: pdf | Size: 133 KB

pr-101214e

1 Dear Assignment /News /Business Section Editor Institute to raise the bar for insolvency practitioners in Hong Kong by offering specialist qualification and designation (HONG KONG, 14 December 2010) ...

發布日期: 2010-12-14

File Type: pdf | Size: 115 KB

PR-RequesViews

IASB International Accounting Standards Board Request for views on Proposed FASB Amendments on Fair Value Measurement Proposed FASB Amendments to Impairment Requirements for Certain Investments in D ...

發布日期: 2009-03-20

File Type: pdf | Size: 59 KB

techwatch65

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

發布日期: 2008-03-04

File Type: pdf | Size: 574 KB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

發布日期: 2006-10-19

File Type: pdf | Size: 135 KB

techwatch44

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

發布日期: 2006-07-05

File Type: pdf | Size: 238 KB

COSO ERM consultation - submission (30 9 16)

COSO ERM consultation - submission (30 9 16) 30 September 2016 Our Ref.: C/TXG, M107889 COSO Board and Principal Contributors Dear Sirs, COMMENTS ON THE EXPOSURE DRAFT ON THE ENTERPRISE RISK MANAGEMEN ...

File Type: pdf | Size: 406 KB

Copy of HKICPA Business Case Competition 2019 Final Questions

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...

HKICPA Business Case Competition 2019 Final Questions

HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

File Type: pdf | Size: 515 KB

Mandarin Oriental Hong Kong MOHKG Mid Autumn Offer 2021

MIDMIDMID-AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FESTIVAL 2021AUTUMN FES ...

HKICPA Business Case Competition 2021 - HK Undergraduate_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 734 KB

HKICPA Business Case Competition 2021 - HK Sub_degree_1

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 719 KB

FE (Dec 14) Paper I_Answer

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File Type: pdf | Size: 355 KB

FE (Jun 17) Paper I_Question

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File Type: pdf | Size: 241 KB

HKICPA_Career_survey_2019

File Type: pdf | Size: 122 KB

249ms

1 Minutes of the 249th meeting of the Financial Reporting Standards Committee held on Tuesday, 16 April 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

HKICPA Business Case Competition 2019_Updated

File Type: pdf | Size: 459 KB

1520P_DC Order_27Oct2020 _edited

. , IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...

D191471C aDC order20Nov2020Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

File Type: pdf | Size: 430 KB

1892_CC2022_HK_booklet

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...

File Type: pdf | Size: 8 MB

HKICPA Business Case Competition 2021 - HK Sub_degree

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 718 KB

HKICPA Business Case Competition 2021 - HK Undergraduate

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 734 KB

656th_26 March 2024

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File Type: pdf | Size: 245 KB

Best Written Proposal 2022 HK Subdegree

1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...

File Type: pdf | Size: 799 KB

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

File Type: pdf | Size: 591 KB

hkfrs14

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...

File Type: pdf | Size: 906 KB

update138

i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...

File Type: pdf | Size: 972 KB

hksa70115

Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...

File Type: pdf | Size: 591 KB

HKFRS 14_2023

Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2022May 2024 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2023) COPYRIGHT Copyright 2024 Hong Kon ...

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 ...

File Type: pdf | Size: 7 MB

Module 4

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...

File Type: pdf | Size: 466 KB

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

1347_MS_ChinaTodaySeries _180926

1379_MS_Fintech Series_Mar2019_updated

1379_MS_Fintech Series_Mar2019_updated 13 79 _2 01 90 22 5 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

1379_MS_Fintech Series_Mar2019_190214

1379_MS_Fintech Series_Mar2019_190214 13 79 _2 01 90 21 4 Fintech Series (March to May 2019) Topic/ Programme code Fintech and the Future of Money and Marketplace (SCPD19030801) Date and time Fri., 8 ...

overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

發布日期: 2016-03-01

File Type: pdf | Size: 140 KB

pr-bcgd-2014-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2014 Invites entries Focus on emerging trends in board diversity, internal control and risk management, and social re ...

發布日期: 2014-07-03

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

File Type: pdf | Size: 567 KB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

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 ...

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

File Type: pdf | Size: 201 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

File Type: pdf | Size: 299 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

File Type: pdf | Size: 332 KB

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

File Type: pdf | Size: 567 KB

ETS_Module A_final

Disclaimer 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 pur ...

發布日期: 2019-01-10

ETS_Module A_final

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發布日期: 2019-01-10

File Type: pdf | Size: 471 KB

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

發布日期: 2018-04-04

D-15-1117P_DC order_Edited

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

發布日期: 2017-10-12

File Type: pdf | Size: 745 KB

ies8qa

This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...

發布日期: 2015-12-17

File Type: pdf | Size: 170 KB

Exam Technique Seminar_Module B

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發布日期: 2015-11-04

File Type: pdf | Size: 1013 KB

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

發布日期: 2015-09-30

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

發布日期: 2015-09-30

20150415_SharingForum_MA

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發布日期: 2015-04-23

File Type: pdf | Size: 484 KB

ies8

Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...

發布日期: 2014-12-15

2_12_2013_ModuleA_Essay

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發布日期: 2013-12-11

File Type: pdf | Size: 937 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

techwatch109

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch109

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

發布日期: 2009-08-10

File Type: pdf | Size: 167 KB

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

發布日期: 2004-09-03

HKAS30cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...

發布日期: 2004-06-14

File Type: pdf | Size: 140 KB

IES_7

Education Committee IES 7 May 2004 International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Pro ...

發布日期: 2004-05-05

File Type: pdf | Size: 73 KB

IES_7_May04

發布日期: 2004-05-05

File Type: pdf | Size: 73 KB

290803b

Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...

發布日期: 2003-09-01

File Type: pdf | Size: 100 KB

ssap31rm

TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...

發布日期: 2002-03-12

File Type: pdf | Size: 101 KB

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

File Type: pdf | Size: 253 KB

Module C (Dec 15)_Answer

Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...

File Type: pdf | Size: 253 KB

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

File Type: pdf | Size: 243 KB

hksa250cfd

File Type: pdf | Size: 201 KB

sub_ncl22

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 18 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 488 KB

msjan0125

Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 25 January 2019 Attendance HKICPA representatives Shelley So, Chair, Financial Reporting Standards Committee (FRSC ...

File Type: pdf | Size: 314 KB

ETS_Module A_final

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