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Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

newbooks_may15

New Books in Library (May 2015) Accounting Title /Author(s): International financial reporting standards : required for annual reporting periods beginning ... /International Accounting Standards Board ...

發布日期: 2015-05-15

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Module C

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發布日期: 2012-10-15

Module C

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發布日期: 2012-10-15

Technical Articles

Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...

發布日期: 2015-06-10

intuition-course_1

FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...

發布日期: 2015-04-01

Comment Letters

Comment Letters Responding to Non-Compliance with Laws and Regulations

Comment Letters

Comment Letters Responding to Non-Compliance with Laws and Regulations

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List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

349

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2015-04-27

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i2c_cfup

2 June 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFTS ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015 ...

發布日期: 2015-06-02

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December

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 31 August 2015 Enrolment Result 14 September 2015* Module Commencing 21 September ...

發布日期: 2015-05-05

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June

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...

發布日期: 2014-11-12

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ETS_Module A

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發布日期: 2017-05-05

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Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-08-06

techwatch150

發布日期: 2015-04-16

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techwatch150

發布日期: 2015-04-16

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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

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222

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2015-07-29

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ApplicationForm_Jun2015_MPS

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

發布日期: 2015-03-10

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ApplicationForm_Jun2015_ETS

發布日期: 2015-03-10

File Type: pdf | Size: 168 KB

Cir_BP_IFRS2015RED

2015 International Financial Reporting Standards IFRS (Red Book) Available at bulk purchase price Discount offer Closing date: 17 April 2015 If there are more than ten orders received from members, th ...

發布日期: 2015-02-26

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ed_ias1028

Exposure Draft ED/2015/7 August 2015 Comments to be received by 9 October 2015 Effective Date of Amendments to IFRS 10 and IAS 28Effective Date of Amendments to IFRS 10 and IAS 28 Comments to be recei ...

發布日期: 2015-08-07

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1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

發布日期: 2018-02-01

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976r2_EandT_TeacherExpressOnline_140912

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2014 ISSUE HKICPA Exam in BAFS candidates Non-HKICPA Exam in BAFS candidates Percentage of candidates HKDSE Exam level U 0 105 15 25 35 20 30 40 1 2 3 4 5 ...

發布日期: 2014-09-12

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Flashcard_Module D(5th edition)

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225

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2015 at 8:30 a.m. in the Room 5 of the Hong Kong Institute of Certified Public Accountants, 27/F ...

發布日期: 2015-12-15

223

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 July 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2015-09-11

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220

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 March 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2015-05-18

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HSU_BBA_11Mar2019

Name of Accredited Programme : BBA (Hons) with Accounting Concentration Mode of Study : Full-time Offering Institution/Course Provider : The Hang Seng University of Hong Kong Curriculum: QP Core Modul ...

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HSU_BBA_17July2019

Name of Accredited Programme : BBA (Hons) with Accounting Concentration (retitled as BBA (Hons) in Professional Accountancy from 2019/20) Mode of Study : Full-time Offering Institution/Course Provider ...

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ETS_Module_B

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發布日期: 2016-05-27

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Recommendation template for BAFS Scholarship

Recommendation template for BAFS Scholarship HKICPA/HKABE Joint Scholarships for BAFS 2023-24 2023-24香港會計師公會/香港商業教育學會「企會財」獎學金Recommendation推薦(To be completed by the School Principal /BAFS Panel Head 由 ...

Recommendation template for BAFS Scholarship

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Recommendation template for BAFS Scholarship 2024-25

Recommendation template for BAFS Scholarship 2024-25 HKICPA/HKABE Joint Scholarships for BAFS 2024-25 2024-25香港會計師公會/香港商業教育學會「企會財」獎學金Recommendation推薦(To be completed by the School Principal /BAFS Pane ...

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Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

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Module A (Dec 16)_Answer

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publication

HONG KONG SOCIETY OF ACCOUNTANTS 5 September 2001 Purchase of Publications Name: _____________________________________ Status: Member /Student /Non-member Member /Student Number: ____________________ ...

發布日期: 2004-08-23

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Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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Exam Technique Seminar_Module A

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發布日期: 2015-11-09

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ifrs-conference4

Joint HKICPA and IFRS Foundation IFRS Conference 2015 12 and 13 October 2015 JW Marriott Hotel, Hong KongDay 1 morning programme Monday 12 October 2015 Day 1 afternoon programme Monday 12 October 2015 ...

發布日期: 2015-08-04

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976r2_EandT_StudentExpressOnline_140912

發布日期: 2014-09-12

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Mem Practice sponsorship & Prizes form_AD2015

Mem Practice sponsorship & Prizes form_AD2015 ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Cer ...

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Comment Letters

Comment letters Improving the Structure of the Code of Ethics for Professional Accountants

發布日期: 2015-02-04

Comment Letters

Comment letters Improving the Structure of the Code of Ethics for Professional Accountants

發布日期: 2015-02-04

SMPC151127

-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...

發布日期: 2015-11-06

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SMPC151127

發布日期: 2015-11-06

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ApplicationForm_Jun2015_MPS_3 Mar

發布日期: 2015-03-03

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ApplicationForm_Jun2015_ETS_3 Mar

發布日期: 2015-03-03

File Type: pdf | Size: 55 KB

wpe150114

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

發布日期: 2014-11-20

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20150410_MPSI_A

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發布日期: 2015-04-13

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8

HKAB Comments on IASB Request For Views 2015 Agenda Consultation 30 December 2015 1: The following factors can be considered: a) The importance of the matter, for example: -possible change that will c ...

發布日期: 2015-12-30

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wkshop4

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-09-08

File Type: pdf | Size: 620 KB

wk20150910

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-07-28

File Type: pdf | Size: 786 KB

qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

發布日期: 2016-03-24

qa-report2015

發布日期: 2016-03-24

QP ETS (FE)_for upload

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Circular_Jan2015

Dear members, The Singing Interest Group has organized a series of training courses ranging from singing, guitar playing to studio recording. Here are the details: Course No. Class Dates No. of Sessio ...

發布日期: 2014-12-18

ifrs-conference

發布日期: 2015-09-02

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ifrs-conference3

發布日期: 2015-07-21

ifrs-conference2

發布日期: 2015-07-10

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ifrs-conference1

發布日期: 2015-05-20

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techwatch147

發布日期: 2015-01-09

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techwatch147

發布日期: 2015-01-09

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wks15q1_old

發布日期: 2014-12-23

File Type: pdf | Size: 683 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

發布日期: 2015-08-12

File Type: pdf | Size: 398 KB

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

發布日期: 2015-02-11

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TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

發布日期: 2009-03-17

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2016-01-06

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compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2015-07-22

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tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

發布日期: 2015-08-06

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976r8_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...

發布日期: 2016-04-07

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sub_strategy1519

4 April 2014 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, Consultation Paper on IAASB's Proposed Strategy for ...

發布日期: 2014-04-04

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sub_strategy1519

發布日期: 2014-04-04

File Type: pdf | Size: 108 KB

Flyer_Jun2015_MESharingForum

Examination Techniques Sharing Forum on QP Module Examinations (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum pro ...

發布日期: 2015-03-23

File Type: pdf | Size: 317 KB

Performance statistics_D15_to promotion

香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...

發布日期: 2016-02-12

Cir_BP_IFRS2015GREEN

A Guide through IFRS 2015 (Green Book) Available at discounted price! A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-reference ...

發布日期: 2015-09-08

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Circular_SNIG1511-1601

Snooker Training Courses The Snooker Interest Group (SnIG) has organized a series of training courses between November to January for members who wish to hone their skills at this cue sport. Beginner ...

發布日期: 2015-11-19

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352

1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 June 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...

發布日期: 2015-07-21

File Type: pdf | Size: 105 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

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20151008_FE_upload

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發布日期: 2015-10-20

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newbooks-may

New Books in Library (May 2012) General Accounting and Related Knowledge Title /Author: Accounting information systems /George H. Bodnar, William S. Hopwood ISBN: 9780132871938 Publisher: Upper Saddle ...

發布日期: 2012-05-07

Reviewers' Comments 2015

Reviewers' Comments 2015 P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

Reviewers' Comments 2015

Reviewers' Comments 2015 P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analys ...

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CO-rewrite - non transitional QA

When will section 436 first affect interim financial reports Answer Section 358(3) states that section 436 is first effective in relation to financial statements for a financial year beginning on or a ...

發布日期: 2019-04-18

1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

發布日期: 2016-11-24

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13map

喜來登舞蹈尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓(13th Floor, BCC Building, 25-31 Carnarvon Road, TST)

發布日期: 2014-06-04

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130222_map

百樂會尖沙咀加拿芬道25-31號國際商業信貸銀行大廈9樓(9th Floor, BCC Building, 25-31 Carnarvon Road, TST)

發布日期: 2013-02-05

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discount_2018_LexisNexis

Globalization has continued to be a key driver for corporate growth. When your clients go global, you should too. LexisNexis offers a selected collection of international tax and accounting titles. Wi ...

發布日期: 2018-02-28

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Disciplinary proceedings in progress as at 25 August 2016

Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...

發布日期: 2016-08-26

mar

1 Minutes of the 231st meeting of the Ethics Committee held on Wednesday, 18 March 2015 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...

發布日期: 2015-05-21

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219

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 February 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2015-03-10

File Type: pdf | Size: 169 KB

Module D (Jun 2017)_Question

Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 112 KB

Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2016-09-06

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Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

mainland-universities-list

Mainland universities accredited by the Institute Universities Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会大学联合国际学院Capital University of Economics a ...

發布日期: 2012-08-09

File Type: pdf | Size: 128 KB

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

發布日期: 2017-01-10

File Type: pdf | Size: 209 KB

Circular_RSCPAD2015

香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...

發布日期: 2015-05-08

File Type: pdf | Size: 237 KB

wpe150424

發布日期: 2015-03-04

File Type: pdf | Size: 183 KB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

發布日期: 2018-02-13

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AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

發布日期: 2018-10-04

Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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AT-HK Taxation Sample Question_181004

File Type: pdf | Size: 220 KB

ITIG151017

IT Conference 2015: The Role of Accountants in the Digital Age Date Saturday, 17 October 2015 Time 9 a.m. – 1 p.m. Venue Ballroom, InterContinental Hong Kong 18 Salisbury Road, Tsim Sha Tsui, Kowloon ...

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ITIG151017

File Type: pdf | Size: 391 KB

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

發布日期: 2015-04-15

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Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

發布日期: 2009-09-13

candidate9-cm

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hkfrs-update2015

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...

發布日期: 2016-01-06

File Type: pdf | Size: 65 KB

UIC_Elite_programme_policy

Policy for the UIC Elite Programme (精英计划) to study for the QP – June 2016 Examination Session The sponsorships 15 students will be selected to join the UIC Elite Programme sponsored by the Hong Kong ...

發布日期: 2015-10-22

File Type: pdf | Size: 266 KB

Flyer_Jun2015_FESharingForum

Examination Techniques Sharing Forum on QP Final Examination (June 2015 Session) Examination technique is one of the hottest success ingredients for QP. This examination techniques sharing forum provi ...

發布日期: 2015-03-18

File Type: pdf | Size: 148 KB

Flyer_Jun2015_MESharingForum_1

發布日期: 2015-03-03

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

發布日期: 2018-01-31

File Type: pdf | Size: 200 KB

D-14-0987_6Dec2016

I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...

發布日期: 2016-12-23

CPA_Football_Competition15-16

CPA Football Competition 2015 -16 Dates : Saturday, 7 November 2015 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...

發布日期: 2015-09-29

File Type: pdf | Size: 411 KB

Exam Technique Seminar_Module C

Examination Techniques Seminar on QP Module Examinations Module C (December 2015 Session) Date: 11 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation fo ...

發布日期: 2015-11-12

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Best_Written_Report_1

Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis Competition 2015 Table of Contents Part I. Executive Summary ...

發布日期: 2015-11-02

File Type: pdf | Size: 4 MB

Best_Written_Report

發布日期: 2015-11-02

File Type: pdf | Size: 4 MB

tuewks0406

發布日期: 2015-04-09

File Type: pdf | Size: 739 KB

Exam Technique Seminar_Module C

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Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

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tue1518

發布日期: 2015-09-30

YMSC150919

September is upon us and the Mid-Autumn Festival is coming. Do you want to make your own moon cake to celebrate the festive season? Join our moon cake making class and bring home a box of specially-ma ...

發布日期: 2015-08-17

File Type: pdf | Size: 212 KB

ITIG150529

Information Technology Interest Group (ITIG) Site Visit to Ngong Ping 360 Date 29 May 2015 (Friday) Time 9:30 a.m. – 11:30 a.m. Programme Note 1 Visit to Ngong Ping 360 comprises: -Introduction to the ...

發布日期: 2015-04-14

File Type: pdf | Size: 147 KB

ITIG150529

發布日期: 2015-04-14

File Type: pdf | Size: 147 KB

wacifrs

1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...

發布日期: 2014-12-23

File Type: pdf | Size: 330 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...

File Type: pdf | Size: 136 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...

File Type: pdf | Size: 136 KB

20150505_MPSII_B

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發布日期: 2015-05-06

File Type: pdf | Size: 3 MB

ETS_Module A

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發布日期: 2017-11-10

ecart2

1 This guidance is for general reference only. The Institute, Ethics Committee and the staff of the Institute do not accept any responsibility or liability in respect of the guidance and any consequen ...

File Type: pdf | Size: 222 KB

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

發布日期: 2019-03-25

File Type: pdf | Size: 978 KB

ETX_Module_C

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 purposes and sho ...

發布日期: 2016-05-27

ETX_Module_C

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File Type: pdf | Size: 953 KB

CFIG151130

Listings of PRC businesses in Hong Kong About the topic In the past, the regulatory requirements of PRC authorities had made listings of PRC businesses in Hong Kong very difficult. We see that such hu ...

發布日期: 2015-10-30

File Type: pdf | Size: 192 KB

jazz_nov

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

發布日期: 2015-10-26

File Type: pdf | Size: 367 KB

151124

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

發布日期: 2015-10-23

File Type: pdf | Size: 396 KB

151117

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

發布日期: 2015-10-23

File Type: pdf | Size: 348 KB

jazz_oct

發布日期: 2015-09-10

File Type: pdf | Size: 360 KB

151013I

發布日期: 2015-09-10

File Type: pdf | Size: 380 KB

151013E

發布日期: 2015-09-10

File Type: pdf | Size: 336 KB

jazz_sep

發布日期: 2015-08-11

File Type: pdf | Size: 384 KB

150908I

發布日期: 2015-08-05

150908E

發布日期: 2015-08-05

File Type: pdf | Size: 343 KB

jazz_aug

發布日期: 2015-07-15

File Type: pdf | Size: 391 KB

jazz_july

發布日期: 2015-06-04

File Type: pdf | Size: 396 KB

jazz_june

發布日期: 2015-05-05

File Type: pdf | Size: 342 KB

PICIG150423

The Property, Infrastructure and Construction Interest Group (PICIG) is holding its annual cocktail reception on 23 April, during which Prof. George Hongchoy, Executive Director and Chief Executive Of ...

發布日期: 2015-04-21

PICIG150423

發布日期: 2015-04-21

File Type: pdf | Size: 342 KB

jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-03-25

File Type: pdf | Size: 369 KB

jazz_may

發布日期: 2015-03-25

File Type: pdf | Size: 377 KB

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

發布日期: 2015-03-12

FSIG150331

Speaker Mr. Shu-Pui LI Head (Financial Infrastructure Development Division) Hong Kong Monetary Authority (HKMA) Chairperson Ms. Maria Xuereb Member, FSIG Organizing Committee Date & Time 31 March ...

發布日期: 2015-03-12

File Type: pdf | Size: 401 KB

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-03-04

mar

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

發布日期: 2015-03-02

File Type: pdf | Size: 408 KB

jazz_mar

發布日期: 2015-02-05

File Type: pdf | Size: 366 KB

feb

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

發布日期: 2015-02-03

File Type: pdf | Size: 409 KB

feb_old

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

發布日期: 2015-01-15

File Type: pdf | Size: 383 KB

jazz_feb

發布日期: 2015-01-15

File Type: pdf | Size: 371 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2014-11-25

File Type: pdf | Size: 387 KB

jazz_jan

發布日期: 2014-11-25

File Type: pdf | Size: 390 KB

jan

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

發布日期: 2014-11-25

File Type: pdf | Size: 401 KB

HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

發布日期: 2016-02-02

HK_Reviewers_Comments_2015

P:\E&T\AAOET(MF)\QP Affiliate Club\Activities\Case Competition\2015\Reviewers' Comments 2015.doc Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2015 Reviewers ...

發布日期: 2016-02-02

File Type: pdf | Size: 124 KB

mem_practice_sponsorship

ANNUAL DINNER 2015 Monday, 7 December Sponsorship Form (please return by 13 November 2015) To: Corporate Events Department, Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung Ho ...

發布日期: 2015-10-28

Mem Practice sponsorship form_AD2015

發布日期: 2015-10-19

File Type: pdf | Size: 126 KB

mem_practice_sponsorship

File Type: pdf | Size: 126 KB

i2c_ias1

12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...

發布日期: 2015-02-11

File Type: pdf | Size: 94 KB

976r8_SET_TeacherExpress_online

NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...

發布日期: 2016-04-07

File Type: pdf | Size: 635 KB

ed_ifrs15

Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...

發布日期: 2015-05-18

ed_ifrs15_1

發布日期: 2015-05-18