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compar_ June16

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2016-07-21

File Type: pdf | Size: 279 KB

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

File Type: pdf | Size: 278 KB

15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

發布日期: 2015-11-04

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 278 KB

techwatch153

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

發布日期: 2015-07-15

File Type: pdf | Size: 353 KB

techwatch153

發布日期: 2015-07-15

File Type: pdf | Size: 353 KB

order-1307

Proceedings No.: D-12-0717C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...

發布日期: 2015-07-14

File Type: pdf | Size: 393 KB

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2015-01-05

File Type: pdf | Size: 292 KB

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2014-07-08

File Type: pdf | Size: 252 KB

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2014-03-03

File Type: pdf | Size: 254 KB

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2013-07-08

File Type: pdf | Size: 253 KB

techwatch121

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

techwatch121

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-06-14

File Type: pdf | Size: 5 MB

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-04-08

File Type: pdf | Size: 1 MB

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

發布日期: 2010-12-13

File Type: pdf | Size: 112 KB

Ltr-091127

By email and by post 27 November 2009 Our Ref.: C/CFC, M66963 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...

發布日期: 2009-11-30

File Type: pdf | Size: 318 KB

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTableJuly

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

ComparisionTable072008_1

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

concordance_012008

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

Copyright_2006

1 9 February 2007 By fax (2537 1469) and by post Our Ref.: C/EPLM(31), M46064 Hon Sin Chung-kai, JP Chairman Bills Committee on Copyright (Amendment) Bill 2006 Legislative Council Secretariat Legislat ...

發布日期: 2007-02-28

File Type: pdf | Size: 169 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

發布日期: 2006-08-02

File Type: pdf | Size: 242 KB

ssap20

SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...

發布日期: 2004-05-28

File Type: pdf | Size: 135 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

發布日期: 2003-07-04

File Type: pdf | Size: 75 KB

KPMG 6-Sep-02_1

852 28452588 j(Jij4iJ 8th Floor, Prince's Building '0 Chater Road Central, Hong Kong Telephone (852) 2522 6022 Fax (852) 2845 2588 POBox 50 General Post Office Hong Kong To Organisation Elsa H ...

發布日期: 2002-09-09

File Type: pdf | Size: 1 MB

edimprovements

-2 -Comments are requested to be received by 31 August 2002 and may be sent by mail, fax or e-mail to: Deputy Director, Accounting Hong Kong Society of Accountants 4th floor Tower Two, Lippo Centre 89 ...

發布日期: 2002-08-23

File Type: pdf | Size: 964 KB

Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

發布日期: 2001-11-14

File Type: pdf | Size: 1 MB

Usgaap

-1 -Our Ref.: C/FASG 17 November 2000 The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street, Central, Hong Kong. (Attn.: Ms. Karen Lee, Head of Listin ...

發布日期: 2000-11-22

File Type: pdf | Size: 35 KB

Usgaap

發布日期: 2000-11-22

File Type: pdf | Size: 35 KB

Module D (Jun 14)_Answer

Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...

File Type: pdf | Size: 124 KB

FE (Jun 17) Paper I_Answer

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File Type: pdf | Size: 307 KB

snap_IRBph2

IFRS Standards Exposure Draft April 2020 This Snapshot provides an overview of the Exposure Draft Interest Rate Benchmark Reform— Phase 2 published by the International Accounting Standards Board (Boa ...

File Type: pdf | Size: 136 KB

DC order_1182F_Redacted

IN Tnn MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

File Type: pdf | Size: 480 KB

1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

File Type: pdf | Size: 626 KB

HKICPA_timetable for public_20201

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

File Type: pdf | Size: 276 KB

634th_220524

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File Type: pdf | Size: 226 KB

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告：《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告：《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告：《如何為我們的將來投資一千億》•第四份報告：《如何建立世界級醫療體系》•第五份報告：《幸福繫萬家，活力聚香江：香港人口未來二十年的機與危》3 可在以下網址下 ...

發布日期: 2014-05-15

File Type: pdf | Size: 5 MB

hkas32

HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...

File Type: pdf | Size: 927 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

發布日期: 2019-03-25

File Type: pdf | Size: 661 KB

update035

Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...

發布日期: 2019-03-25

File Type: pdf | Size: 942 KB

Module_D_Supplement_20182

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 8 A N D J U N E 2 0 1 9 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: 2018-08-22

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

發布日期: 2018-08-22

File Type: pdf | Size: 621 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

File Type: pdf | Size: 848 KB

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

Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

發布日期: 2015-11-12

File Type: pdf | Size: 1 MB

Module_Bfinalized_18_Oct_2013

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發布日期: 2013-11-12

File Type: pdf | Size: 2 MB

Exam Technique Seminar_Module D

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File Type: pdf | Size: 1 MB

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

File Type: pdf | Size: 785 KB

Easy Store Offer Jan Mar 2023

File Type: pdf | Size: 800 KB

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 842 KB

HKBN Handbill 20241130 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

File Type: pdf | Size: 2 MB

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

File Type: pdf | Size: 507 KB

2clr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...

File Type: pdf | Size: 283 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

發布日期: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

E&Y 30-Aug-02

E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...

File Type: pdf | Size: 7 MB