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hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

發布日期: 2019-03-25

File Type: pdf | Size: 391 KB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

發布日期: 2007-12-27

File Type: pdf | Size: 636 KB

060406_evening_dis_forum

Board of Review Procedures Thursday, 6 April, 2006 Date 6 April 2006 Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Venue Hong Kong Institute of CPAs Meeting & Training Centre, Ro ...

發布日期: 2006-03-29

File Type: pdf | Size: 902 KB

060406_evening_dis_forum

發布日期: 2006-03-29

File Type: pdf | Size: 902 KB

LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

File Type: pdf | Size: 552 KB

update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

File Type: pdf | Size: 182 KB

Associate Level

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發布日期: 2020-11-04

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

發布日期: 2019-03-25

File Type: pdf | Size: 281 KB

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 94 KB

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋，為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

File Type: pdf | Size: 1 MB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

發布日期: 2013-08-26

HKLaw-Mar 2005

List of Courses of Accredited Accountancy Programmes Eligible for Exemption from the HKICPA Aptitude Test -Hong Kong Law Programme/Name of the Institution 99/00 00/01 01/02 02/03 03/04 04/05 LW2903 Bu ...

發布日期: 2005-03-21

File Type: pdf | Size: 151 KB

FE (Dec 16) Paper I Panelists Report_Final

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File Type: pdf | Size: 181 KB

FE (Dec 16) Paper I Panelists Report_Final_1

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File Type: pdf | Size: 181 KB

FE PI (Dec 2016) Panelists' Report_final

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File Type: pdf | Size: 181 KB

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21

File Type: pdf | Size: 2 MB

ETS_Module_A

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

File Type: pdf | Size: 3 MB

ETS_Module_A

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發布日期: 2016-05-27

File Type: pdf | Size: 3 MB

FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

發布日期: 2009-04-30

File Type: pdf | Size: 40 KB

040422

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

040422

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

PanelistsReportModCJun18Final

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發布日期: 2019-02-15

File Type: pdf | Size: 206 KB

Panelists_Report_Mod_C_(Jun_18)_Final

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File Type: pdf | Size: 206 KB

Panelists_Report_Mod_D_(Dec_16)_Final

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File Type: pdf | Size: 214 KB

Panelists Report_Module A (Dec 15)_Final

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File Type: pdf | Size: 218 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 701 KB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

qpe-userguide

QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...

發布日期: 2009-12-04

File Type: pdf | Size: 972 KB

qpe-userguide

發布日期: 2009-12-04

File Type: pdf | Size: 972 KB

Part 9

Whether to consolidate subsidiary undertakings of an investment entity in Question 5.1: Whether to consolidate subsidiary undertakings of an investment entity in order to comply with section 381(1) of ...

發布日期: 2019-04-18

update280

Update No. 280 (Issued 28 September 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETH ...

File Type: pdf | Size: 183 KB

20121108_ModuleC_PartII

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發布日期: 2012-11-07

File Type: pdf | Size: 899 KB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

發布日期: 2013-12-11

File Type: pdf | Size: 964 KB

ws-wb-sm-nov-dec-

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2009-11-13

File Type: pdf | Size: 401 KB

Ren_Dynasty Mooncake 2022 Leaflet

Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋，為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...

File Type: pdf | Size: 1 MB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 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

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

發布日期: 2012-08-16

File Type: pdf | Size: 3 MB

fpe_app

Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

QP_AF200910

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

File Type: pdf | Size: 234 KB

Course materials

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發布日期: 2023-07-13

calendar

November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...

發布日期: 2007-11-23

File Type: pdf | Size: 1 MB

Flyer_Jun2016_ETS(Rev_3)

Flyer_Jun2016_ETS(Rev_3) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...

File Type: pdf | Size: 119 KB

Flyer_Jun2016_ETS(Rev_2)_1

Flyer_Jun2016_ETS(Rev_2)_1 The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination te ...

File Type: pdf | Size: 119 KB

Flyer_Jun2016_ETS(Rev_2)

Flyer_Jun2016_ETS(Rev_2) The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2016 session. The ETS aims at helping you to polish your examination tech ...

File Type: pdf | Size: 118 KB

Panelists Report_Module B (Dec 15)_Final

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File Type: pdf | Size: 273 KB

Panelists_Report_Mod_C_(Dec_16)_Final

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File Type: pdf | Size: 217 KB

F110524

Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...

發布日期: 2011-05-11

File Type: pdf | Size: 705 KB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

Lumenvisum_courseinfo

Tel: (852) 3177 9159 Fax: (852) 3177 9172 info@lumenvisum.org www.lumenvisum.org 210 L2-10, Jockey Club Creative Arts Centre, 30 Pak Tin Street, Shek Kip Mei, Kowloon, H.K. 20124-6 辦 ...

發布日期: 2012-03-16

File Type: pdf | Size: 2 MB

CPA runner list_2016_1

As at 7/1/2016Standard Chartered Marathon 2016CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN CHE ...

發布日期: 2016-01-07

File Type: pdf | Size: 93 KB

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

發布日期: 2010-10-21

File Type: pdf | Size: 38 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

發布日期: 2010-09-22

File Type: pdf | Size: 468 KB

ethics-jul-nov

Technical Training Programme 2010 5 Seminar on the revised Code of Ethics for Professional Accountants The revised IFAC Code of Ethics was issued in 2009. The Institute's Ethics Committee has cons ...

發布日期: 2010-06-15

File Type: pdf | Size: 456 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

發布日期: 2008-12-30

File Type: pdf | Size: 1 MB

071213

The number of places is limited and in the event of oversubscription, places will be allocated on a firstcomefirstserved basis with priority given to TIG members. To register: Ø Online registrati ...

發布日期: 2007-11-28

File Type: pdf | Size: 374 KB

071213

發布日期: 2007-11-28

File Type: pdf | Size: 374 KB

TIGflyer

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

發布日期: 2007-08-09

File Type: pdf | Size: 953 KB

TIGflyer

發布日期: 2007-08-09

File Type: pdf | Size: 953 KB

Part 9

True and fair override disclosures to be made by an investment entity with no service subsidiaries Answer In this case, the true and fair override is an override of section 379(2) (preparation of cons ...

發布日期: 2019-04-18

qp-enrol-form-mar

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: 2010-03-22

File Type: pdf | Size: 310 KB

cpa-annual-report-tc

「錢從哪裡來?」2009年度報告「錢從哪裡來?」我們的會計師教導年青一代理財價值觀– 金錢重要卻非萬能。「大富翁？」前言03會長報告04行政總裁回顧06營運與財務08專業資格與會員事務10準則與監管14中國與國際16溝通與品牌18新管治與運作架構19理事會20管理團隊21委員會及工作小組22長遠目標及使命23財務報表25信託基金51慈善基金58本年報之財務報告表涵蓋2008年7月1日至2009年6 ...

發布日期: 2009-12-08

File Type: pdf | Size: 3 MB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

發布日期: 2012-03-21

File Type: pdf | Size: 433 KB

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

Panelists_Report_Module_B_(Dec_14)_Final

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File Type: pdf | Size: 225 KB

Panelists_Report_Mod_D_(Jun_17)_Final

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File Type: pdf | Size: 222 KB

YMSC160617

青年匯委員會將於6月17至19日舉辦考察團往廣東東莞市，透過座談會和參觀活動，加強青年會計師對東莞市最新發展情況的了解，以及促進與企業和會計同業的聯繫交流。日期2016年6月17日至19日(星期五、六及日) 集合時間及地點2016年6月17日上午7:45 金鐘上車/8:15 九龍塘上車(地點待定) 活動(暫定）座談交流東莞市外商投資企業協會、東莞市注冊會計師協會參觀考察盛諾集團、諾華集團、稻 ...

發布日期: 2016-05-06

File Type: pdf | Size: 298 KB

YMSC160617

發布日期: 2016-05-06

File Type: pdf | Size: 298 KB

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

發布日期: 2016-03-30

File Type: pdf | Size: 319 KB

HKBN Handbill 20231031 ENG

Still on a contract ? SignStill on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign Still on a contract ? Sign -up first with our 365 up first with our 365up first with our 365 ...

File Type: pdf | Size: 194 KB

MIR-S070831

************** : : 2007 8 31 () : () : : : 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 : : 213 27 3 4 : /: 180 : 330 : 1.5 ...

發布日期: 2007-08-08

File Type: pdf | Size: 40 KB

flyer-050901

() 20051017 () 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 8815 (Elbrus Room) /: 200 : 330 1.5 Registration The admission fee for attending this evening seminar is HK200 and HK3 ...

發布日期: 2005-09-26

File Type: pdf | Size: 81 KB

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

發布日期: 2005-08-04

File Type: pdf | Size: 431 KB

calendar_Aug_Sept

發布日期: 2005-08-04

File Type: pdf | Size: 431 KB

Superstar order form 2016-17

2016-17 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819813812263856026823888828887889686628598528 ...

發布日期: 2016-11-10

File Type: pdf | Size: 254 KB

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

發布日期: 2016-06-01

superstar_standing

2016 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:11881088199818889288681688157868863829825822819812810363856026823888828887889686628598528508 ...

發布日期: 2016-03-24

File Type: pdf | Size: 259 KB

100531

Combating money laundering and terrorist financing About the seminar The international anti-money laundering body, the Financial Action Task Force (FATF), envisages that accountants, lawyers and other ...

發布日期: 2010-05-17

File Type: pdf | Size: 178 KB

FPE_App_form_NEW

Application Deadline: Friday, 13 April 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete thi ...

發布日期: 2007-03-01

File Type: pdf | Size: 66 KB

Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

File Type: pdf | Size: 1 MB

i2c_edab6

16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...

發布日期: 2015-01-16

File Type: pdf | Size: 287 KB

update206

i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 308 KB

out_sep

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios to sharp ...

發布日期: 2011-08-03

File Type: pdf | Size: 293 KB

out_aug

發布日期: 2011-07-06

File Type: pdf | Size: 280 KB

PRC CPA Uniform Examination

2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作（ ...

發布日期: 2009-03-16

Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 94 KB

update170

Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

rundown

Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...

發布日期: 2012-08-29

File Type: pdf | Size: 120 KB

Financial Reporting

Accounting Bulletins No. Subject Issue Date AB 3 (Revised) Guidance on disclosure of directors' remuneration 6/2019 AB 4 Guidance on the Determination of Realised Profits and Losses in the Context ...

發布日期: 2009-03-18

051017Q&A

051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說量律行論見律見 1. 了連了不兩力不力不行不 2. 了1000不什不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不臨不不臨更領 7. 年不 8. 不50年不不領 9. 理 (1 ...

File Type: pdf | Size: 130 KB

update288

i Update No. 288 (Issued 20 March 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHIC ...

File Type: pdf | Size: 159 KB

update114

i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...

發布日期: 2019-03-25

File Type: pdf | Size: 594 KB

ED06

January 2004 ED6 EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards BoardExposure Draft ED 6 EXPLORATIO ...

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20135_FE_P1_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper I (The main purpose of the following ...

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FEPIJune2013EP

Final Examination (June 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper I (The main purpose of the following report ...

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gpfr-q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 20-Feb-2004 General Purpose Financial Reporting in Hong Kong Page 1 of 6 General Purpose Financial Reporting in Ho ...

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sub_ga

Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...

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33rd_AGM_Booklet

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 香港會計師公會33rd Annual General Meeting 第三十三屆周年大會Leadership, Openness, Influence33rd Annual General Meeting 第三十三屆周年 ...

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fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

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Regulations2004

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...

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w151024j

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W151024J Sessions 1-5: W151024AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

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StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

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A5a

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

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Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

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Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

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update230

1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...

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HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

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HKBN Handbill 20240531 ENG

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ff-2011-tc

財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...

發布日期: 2011-11-28

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update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

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Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

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Module B 20140527 handouts

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s091102-s1216-old

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nova-chan

1 IFRS Regional Policy Forum Valuation for Financial Reporting Advisory Strictly Private and Confidential 6 June 2013 Presented by: Nova Chan PwC 6 June 2013 Challenges in Auditing Fair Value Measurem ...

發布日期: 2013-05-27

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BadWeather-2009

Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...

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ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

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CPA runner list_2016

As at 21/12/2015Standard Chartered Marathon 2015CPA Marathon Runners10 KM Challenge (Start Time : 5:45 am)BALLNICHOLAS ALISTAIRBIDDLEGARY CLARKCHANCHI HINCHANKWAN WAH, STEPHENCHENGCHUN HUNGCHENGSHUN C ...

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Convergence of Financial Reporting Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...

發布日期: 2009-03-24

S090225

Budget 2009/10 – Secretary for Financial Services and The Treasury Shares His Views 25 February, 2009 (Programme Code: ) Date 25 February 2009, Wednesday Time 6:30 pm – 8:00 pm (Refreshments will be s ...

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S090225

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PICIG080620

Pr o pert y, Infra stru cture & Co nstru ction Intere st Gro up (PI CI G) Site Visit to MTR Date 20 June 2008, Friday Time 9:00 am – 12:00 noon Leader Mr. Peter Choy, Convenor of the PICIG Organis ...

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PICIG080620

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calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

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C080123

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C080123

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TIG070509

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TIG070509

發布日期: 2007-04-24

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TIG060124

DIPN 42 on “Taxation of Financial Instruments and Taxation of Foreign Exchange Differences” Tuesday, 24 January, 2006 Date 24 January 2006 Time 6:00 pm – 7:30 pm (Refreshments will be served at 5:45 p ...

發布日期: 2006-01-04

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TIG060124

發布日期: 2006-01-04

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TIG0816

The Success Ingredient 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Tel:(852) 2287 7228 Fax:(852) 2864 6776 (852) 2865 6603 Web:www.hkicpa.org.hk Date:16 August 2005 (Tuesday) Time:6:00 ...

發布日期: 2005-07-29

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TIG0816

發布日期: 2005-07-29

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ApplicationForm_Jun2016_ETS(Rev_2)

ApplicationForm_Jun2016_ETS(Rev_2) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...

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ApplicationForm_Jun2016_ETS(Rev_3)

ApplicationForm_Jun2016_ETS(Rev_3) ETS2015D Name : Student/Membership No. : Email : Tel (Mobile) : Examination Techniques Seminars on QP Modules (Please tick "" the box "" to indic ...

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20121126_ModuleB_Essay

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發布日期: 2012-12-14

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OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

發布日期: 2015-03-17

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Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 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 ...

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PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

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FE PII (Jun 2017) Panelists Report_Final

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FE (Dec 16) Paper II Panelists Report_Final

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Panelists_Report_Module_C_(Jun_16)_Final

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Annual_report_ch

2007年度報告「成功故事」作者：香港會計師公會開場：淡入（畫面拼集）時間：早上獨坐窗前，李太孤單的背影及憂傷繃緊的表情，透露出她內心的恐懼。丈夫遺下家族生意給她打埋，但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織，會員人數接近27,000，註冊學生人數12,000。公會會員可採用「會計師」稱銜（英文為certified public accountant，簡稱CPA） ...

發布日期: 2008-04-16

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160519.Flyer

歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊，會員現可透過公會訂閱以下刊物： 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊，由國家稅務總局主管、中國稅務雜誌 ...

發布日期: 2016-06-03

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20141109_BoIG_coaching courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

發布日期: 2014-10-09

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Offer details_PCCW

SPECIAL OFFER for HKICPA No. Description Qty. Unit Unit Charge Total Charge Remarks S1A Standard Videoconferencing Service -Plan A (15 port-hours) *Optional endpoint rental monthly fee HKD 1,500 12 mo ...

發布日期: 2013-09-30

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SMP120615

公會與深圳注冊會計師協會將於6月15日(星期五)在香港合辦「深港兩地事務所進一步開創合作機遇研討會暨聯誼午宴」，由兩地事務所合夥人分享合作心得，拓展兩地事務所的合作空間。研討會後將舉行聯誼午宴，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師公會中小型執業所顧問小組深圳注冊會計師協會日期2012年6月15日(星期五) 時間上午9時– 12時(研討會) 下午12時– 2時(聯誼午宴) 地點香港灣 ...

發布日期: 2012-05-18

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paib101208

PAIB Forum: Directors' & Officers' Liabilities and Mitigating the Risks About the topic In recent years the profile and focus on the liabilities faced by directors and officers has changed ...

發布日期: 2010-11-30

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w100227

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...

發布日期: 2010-01-14

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contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

發布日期: 2009-03-18

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2016新春賀年盛點訂購表-內部傳閱_HKICPA

送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...

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order_769H_name removed

1 Proceedings No.: D-12-0769H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary C ...

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20150519_ETSII_A

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發布日期: 2015-05-22

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qp-bd-ws-jun

QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...

發布日期: 2013-03-18

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vienna_1208

發布日期: 2012-08-16

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QAF120612

Date 12 June 2012 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Director (Sta ...

發布日期: 2012-05-07

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3_iphone_120222

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3 職員查詢。The offers a ...

發布日期: 2012-02-22

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Circuar_SGIG120329

Sing Together Night The Singing Interest Group (SgIG) has organised a karaoke evening for members who would like to spend a relaxing and fun-filled evening with their fellow members and friends. Detai ...

發布日期: 2012-02-20

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120210

Recent Developments in Insolvency Law (Part II) About the topic In this seminar, Ludwig Ng of ONC Lawyers will continue his review of recent developments in insolvency law, at the request of participa ...

發布日期: 2012-01-26

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apm-nov-dec

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM") is targeted to be issued by end of October 2 ...

發布日期: 2010-10-08

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apm

Technical Training Programme 2010 8 Audit Practice Manual Application Workshops The revised Institute Audit Practice Manual is targeted to be completed in the summer of 2010 and will be updated to add ...

發布日期: 2010-08-25

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100810

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

發布日期: 2010-07-30

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100512

PAIB Networking Cocktail and Investor Relations Talk About the programme Date : 12 May 2010, Wednesday Time : 6:30 p.m. – 8:30 p.m. (Speech starts at 7:15 p.m.) Venue : Garden Lounge, Hong Kong Club, ...

發布日期: 2010-04-26

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091214

* Please refer here for descriptions of other competencies and ratings. Financial Reports Preparation – Seminar on the Stock Exchange’s Review of Financial Statements About the topic As part of its re ...

發布日期: 2009-11-27

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paib-091214

發布日期: 2009-11-27

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paib-091214

發布日期: 2009-11-27

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FPE_App_form

Application Deadline: Friday, 12 October 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...

發布日期: 2007-08-27

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FPE-Form_July05

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (December 2005 Session) Application Deadline: Monday ...

發布日期: 2005-08-17

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m12361

-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...

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m12361

發布日期: 2002-11-09

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auditc

!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...

發布日期: 2002-02-04

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Circular_golf class(Sept-Oct2010)_rv3

Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...

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Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

發布日期: 2019-04-23

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

發布日期: 2019-03-25

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qpchina_110407SC

QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...

發布日期: 2011-11-03

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update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

發布日期: 2019-03-25

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Guideline of the SRC_v100716_final

As at 6 October 2010 Page 1 of 9 Guidelines of the HKICPA Sports and Recreation Club 1. Name The HKICPA Sports & Recreation Club (“the Club”) (香港會計師公會康樂體育會) was formally established on 1 July 2009 ...

發布日期: 2011-03-30

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cpa-agm2010

-33.5 -33.5 -34.0 -34.0 -33.5 Charting Success Together 38th Annual General Meeting 2010 第38屆周年大會Notice of the 38th a 第38屆周年大會通告nnual general meeting 茲通告香港會計師公會將於2010年12月17日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠 ...

發布日期: 2010-11-04

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pe-tts-workshop-o

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

發布日期: 2010-06-17

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it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

發布日期: 2009-09-10

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ETS_Module D

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