7_Nov_2013_Module B_Case
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operations-report2010-2012
Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...
20121122_ModuleD_Case
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20121113_ModuleB_Case
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ed_uncertainty
INTERNATIONAL VALUATION STANDARDS COUNCIL Valuation Uncertainty EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless confi ...
module_b_20121009
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120812rules
Rules for Admission of Firms and Persons for Taking-up Appointment of Liquidators or Special Managers in Non-Summary Court Winding-up Cases These Rules set out the provisions of the Official Receiver’ ...
ed_ifrs8
July 2012 Post-implementation Review: IFRS 8 Operating Segments Request for Information Comments to be received by 16 November 2012Request for Information Post-implementation Review: IFRS 8 Operating ...
Module B Pre-Workshop Materials_2
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0505-1
Proceedings No: D06013R IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
0129-1
IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...
proposal11-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
full-budget-proposals-2011-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
IAASB Strategic Review Questionnaire_Response 10May10
Page 1 of 25 IAASB STRATEGIC REVIEW Introduction The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that develops auditing and assurance standards ...
pr-20100924-e
1 To: Assignment/News/Business/Education Page Editor Hong Kong Institute of CPAs graduates another record number of accountancy candidates Nearly 1,900 are now eligible to continue to qualify as membe ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
ou-order
1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...
nov-issue-i
Photo: Reuters/OTHK [ 42 ] A Plus November 2009 PRC accounting 繼上期刊載內地上市公司2008年財務報告分析,以及從財務報告總體和AH股年報分析企業會計準則的執行情況後,今期將續刊從具體準則項目應用及單個上市公司分析準則的執行情況,並載述企業會計準則實施獲國內外廣泛認可的成果。( 三)從具體準則項目應用分析企業會計準則執行情況我們對3 ...
oct-issue-i
[ 50 ] A Plus October 2009PRC accounting2008年是我國上市公司全面執行企業會計準則的第二年,為了進一步研究企業會計準則執行情況,同時瞭解國際金融危機對我國經濟的影響,我們繼續採用「逐日盯市、逐戶分析」的工作方式,跟蹤分析了1,624家上市公司公開披露的2008年年度財務報告,經過幾個月的努力,完成了分析報告。本分析報告共分為六個部分,第一部分為上市公司2 ...
ED_IFRS_7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
ED-IFRS-7
October 2008 EXPOSURE DRAFT Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 Comments to be received by 15 December 2008Exposure Draft IMPROVING DISCLOSURES ABOUT FINANC ...
ED_IFRS_5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
ED-IFRS-5
September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...
Case question 2008
Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...
ed_IC
29 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “ASSISTANCE OPTIONS TO NEW APPLICANTS AND SPONSORS IN CONNECTION WITH ...
hksa530
AUDIT SAMPLING AND OTHER MEANS OF TESTING 1 ED/HKSA 530 HONG KONG STANDARD ON AUDITING 530 AUDIT SAMPLING AND OTHER MEANS OF TESTING (Effective for audits of financial statements for periods beginning ...
hksa530
AUDIT SAMPLING AND OTHER MEANS OF TESTING 1 ED/HKSA 530 HONG KONG STANDARD ON AUDITING 530 AUDIT SAMPLING AND OTHER MEANS OF TESTING (Effective for audits of financial statements for periods beginning ...
D9
IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...