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annual_report_2019_chi

04行政總裁兼註冊主任報告10架構、管治及財務18準則、監管及專業行為26內地及國際33思維領導02會長報告06專業資格課程的發展歷程13會員及專業資格22會員服務、發展及活動30傳訊及聯繫37企業社會責任及可持續發展41委員會及工作小組43核數師報告及財務報告40理事會42管理團隊香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言專業資格課程（QP）自1999年推出以來，已成 ...

File Type: pdf | Size: 14 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 2 MB

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

DP_RevenueRecognition

December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...

發布日期: 2008-12-19

File Type: pdf | Size: 812 KB

full_report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...

發布日期: 2005-11-21

File Type: pdf | Size: 10 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

annual_report_2015_chi

2015 年度報告專業意志成功關鍵封面照片攝於2015年8月的一個炎熱夏夜在九龍飛鵝山的山坡上。四位會計師（左起）歐進、趙澧榮、羅鴻慶和楊志偉是公會田徑興趣小組的活躍成員。他們為參加2015年11月舉行的樂施毅行者100公里慈善籌款賽事進行密集式訓練。今年公會共有10支隊伍參與這項賽事。此封面照片連同本年報內的所有照片皆由Colin B eere所拍攝。封面會長與行政總裁報告架構、管治及財務專業資 ...

發布日期: 2015-12-04

File Type: pdf | Size: 3 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

annual_report_2014_chi

2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作，將閒置用地打造成可持續發展（甚至可種植蔬果）的園地，並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...

發布日期: 2014-12-05

File Type: pdf | Size: 7 MB

Module B 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

File Type: pdf | Size: 1 MB

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

File Type: pdf | Size: 2 MB

hkfrs16

HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 1 MB

update184

i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

發布日期: 2015-03-13

File Type: pdf | Size: 8 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

File Type: pdf | Size: 4 MB

Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 10 MB

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annual_report_2019_chi

annual_report_2015_eng

annual_report_2014_eng

DP_RevenueRecognition

ED-RevenueRecognition

acc_DP_RevenueRecognition

DP_RevenueRecognition

full_report

Module D (5th edition)_Part 3

annual_report_2015_chi

Module D Taxation Part 4

annual_report_2014_chi

Module B 6th Edition Learning Pack_Part 2

hkfrs162024f

nrs1624

hkfrs16

update184

Module D Taxation Part 3

Module C Business Assurance_Part 2

Module D 6th Edition Learning Pack_Part 2