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presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

發布日期: 2008-06-16

File Type: pdf | Size: 1 MB

Module B (Dec 2016)_Question

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File Type: pdf | Size: 174 KB

Module C (Dec 17)_Question

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File Type: pdf | Size: 168 KB

1520C_DC Order_27Oct2020 _edited

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

File Type: pdf | Size: 344 KB

D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

發布日期: 2014-11-27

File Type: pdf | Size: 8 MB

hkfrs-int13

Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...

發布日期: 2019-03-25

File Type: pdf | Size: 322 KB

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

發布日期: 2013-08-02

File Type: pdf | Size: 3 MB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

發布日期: 2016-06-06

File Type: pdf | Size: 221 KB

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

發布日期: 2015-05-07

File Type: pdf | Size: 228 KB

qp-enrol-form-jul

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

發布日期: 2010-07-02

File Type: pdf | Size: 348 KB

qp-enrol-form-mar

發布日期: 2010-03-22

File Type: pdf | Size: 310 KB

ED_Accounting_Guideline

1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...

發布日期: 2005-03-30

File Type: pdf | Size: 219 KB

ED-AccountingGuideline

發布日期: 2005-03-30

File Type: pdf | Size: 219 KB

Module D (Jun 15)_Answer

Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...

File Type: pdf | Size: 227 KB

compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 615 KB

compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

File Type: pdf | Size: 615 KB

ETS-FE_20170330_Final

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發布日期: 2017-04-05

File Type: pdf | Size: 1 MB

12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

File Type: pdf | Size: 930 KB

2017_MidAutumn_orderform

Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...

發布日期: 2017-07-04

File Type: pdf | Size: 209 KB

Order_830C_name removed

1 Proceedings No: D‐13‐0830C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respondent RESPOND ...

發布日期: 2016-08-29

File Type: pdf | Size: 132 KB

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

發布日期: 2016-01-29

File Type: pdf | Size: 324 KB

tue1507

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2015-04-15

File Type: pdf | Size: 260 KB

tue

發布日期: 2015-03-12

File Type: pdf | Size: 312 KB

tue1416_19

On 3 March 2014, the new Companies Ordinance (the new CO) came into effect. The new CO affects the business sector in various aspects. This TUE series focuses on the impact of the new CO on directors, ...

發布日期: 2014-08-11

File Type: pdf | Size: 1 MB

tfp140226s

Budget Commentary Forum 2014-15 26 February 2014 (Programme Code: TFP140226S) Date 2266 FFeebbrruuaarryy 22001144,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::0000 pp..mm.. (Refreshment ...

發布日期: 2014-01-23

File Type: pdf | Size: 268 KB

130704

Investigation Series #3: Enforcement and prosecution of fraud cases Speakers Content Mr. David HOLLOWAY Senior Managing Director FTI Consulting Mr. Jonathan MIDGLEY /Mr. Andrew POWNER Partner Haldanes ...

發布日期: 2013-06-26

File Type: pdf | Size: 219 KB

F121113_1118

Financial Reporting Seminar on Property Valuation Date 13 November 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, H ...

發布日期: 2012-09-13

File Type: pdf | Size: 190 KB

wga-case1-template

working financial statements bkgd 3 bkgd 2 bkgd 1 HK'000 Property, plant and equipment Non-current assets Investment in an associate Pledged bank deposits Current assets Inventories Trade receivab ...

File Type: xls | Size: 86 KB

QP ETS (FE)_for upload

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File Type: pdf | Size: 1 MB

KC Tsang 31-Aug-04

-----Original Message-----From: K. C. Tsang & Co. Sent: Tuesday, August 31, 2004 3:44 PM To: P.T. Comment Letter Subject: SME-Comments on GSBWG's proposals 31 August 2004 To: Technical Directo ...

發布日期: 2004-11-23

File Type: pdf | Size: 171 KB

Module B (Dec10)_Question_1

Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 114 KB

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 87 KB

Module B (Dec10)_Question

Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 114 KB

e-Learning & F2F (Apr2017)v2

e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...

File Type: pdf | Size: 488 KB

ed_coepartg20

July 2020 Exposure Draft Response due date 28 August 2020 Code of Ethics for Professional Accountants ED of Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terr ...

File Type: pdf | Size: 129 KB

Mobile Medical til 30 Sep 2023

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽 ...

File Type: pdf | Size: 2 MB

From CPA to CPA Plus (FCCP) (HKIBE)

From CPA to CPA Plus (FCCP) (HKIBE) Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. The Institute, in collaboration with Hong Kong Institute of Business Engineers ( ...

發布日期: 2018-10-18

sponsorshippackage

National Day Celebration Dinner Friday, 23 September 2016 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2016-07-21

File Type: pdf | Size: 186 KB

sponsorshippackage-o2

發布日期: 2016-07-20

File Type: pdf | Size: 197 KB

sponsorshippackage-old

發布日期: 2016-07-20

File Type: pdf | Size: 186 KB

sponsorshippackage

National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...

發布日期: 2015-07-23

File Type: pdf | Size: 150 KB

Sponsorship Package_commericial_2014

National Day Celebration Dinner Monday, 22 September 2014 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...

發布日期: 2014-07-31

File Type: pdf | Size: 100 KB

cataloge0810

*Miele (Hong Kong) Ltd reserved all the rights to change the information with prior notice. 2009S5281 3,988• S2110 • Designed and tested for an average life of 20 years • EasyLock suction tube • Super ...

發布日期: 2009-04-03

File Type: pdf | Size: 999 KB

S090304A

The Co-operation and Future Prospects of the Accounting Profession Between HK and China Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing ...

發布日期: 2009-02-20

File Type: pdf | Size: 66 KB

ED-First-timeAdopters_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

ED-First-timeAdopters_Submission

發布日期: 2009-03-16

File Type: pdf | Size: 1 MB

Status report 2013e

Update on Standard Convergence (7 April 2014) As reported in the last update dated 8 July 2013, the China Ministry of Finance (MoF) was in the process of updating China Accounting Standards for Busine ...

發布日期: 2014-04-23

File Type: pdf | Size: 283 KB

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presentation

Module B (Dec 2016)_Question

Module C (Dec 17)_Question

1520C_DC Order_27Oct2020 _edited

D-11-0542P

D-11-0542P_1

order-reasons-1008

annual_report_2014_eng

hkfrs-int13

tls070913

2016eng

2015eng

qp-enrol-form-jul

qp-enrol-form-mar

ED_Accounting_Guideline

ED-AccountingGuideline

Module D (Jun 15)_Answer

compar23dec

compar300623

ETS-FE_20170330_Final

12_Nov_13_Module D(Case)

2017_MidAutumn_orderform

Order_830C_name removed

tfp160224s

tue1507

tue

tue1416_19

tfp140226s

130704

F121113_1118

wga-case1-template

QP ETS (FE)_for upload

KC Tsang 31-Aug-04

Module B (Dec10)_Question_1

Module D (Jun 13)_Question

Module B (Dec10)_Question

e-Learning & F2F (Apr2017)v2

ed_coepartg20

Mobile Medical til 30 Sep 2023

From CPA to CPA Plus (FCCP) (HKIBE)

sponsorshippackage

sponsorshippackage-o2

sponsorshippackage-old

sponsorshippackage

Sponsorship Package_commericial_2014

cataloge0810

S090304A

ED-First-timeAdopters_Submission

ED-First-timeAdopters_Submission

Status report 2013e