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TFEC IR(A) No7 2018 submission 181210

1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...

File Type: pdf | Size: 873 KB

Cross-straitsConference2013andSurvey

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦，以「文化品牌」作為主題，並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事，歡迎各位會員，特別是執業會員踴躍參加。研討會 ...

發布日期: 2013-07-24

File Type: pdf | Size: 261 KB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

File Type: pdf | Size: 2 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

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

name-change

18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...

發布日期: 2010-09-07

File Type: pdf | Size: 29 KB

hkex

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED of Classification and Measurement: Limited Amendments to IFRS 9 From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, January 18, 20 ...

發布日期: 2013-01-23

File Type: pdf | Size: 72 KB

pr-ifrs9efdate

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

發布日期: 2011-08-04

File Type: pdf | Size: 109 KB

HKICPAStaffSummary-Amend_IFRIC_Int9

Amendments to HK(IFRIC) – Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Measurement – Embedded Derivatives HKICPA Standard Setting Department Staff Summ ...

發布日期: 2009-05-04

File Type: pdf | Size: 51 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

update 287

i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...

File Type: pdf | Size: 244 KB

Cross-straits Conference 2012

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行，由臺灣各會計師團體承辦，並以「會計審計準則、法規環境與國際之接軌」作為主題，討論IFRS 衍生的問題，會計師收費標準，會計師事務所國際化，兩岸四地的會計師事務所業務、技術交流與合作，會計準則與財務資訊機制交流等議 ...

發布日期: 2012-08-03

File Type: pdf | Size: 263 KB

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

File Type: pdf | Size: 244 KB

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

File Type: pdf | Size: 295 KB

hkfrs4

Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 1 MB

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

hkas28_2011

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...

File Type: pdf | Size: 702 KB

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

File Type: pdf | Size: 1 MB

0726

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...

發布日期: 2018-08-23

File Type: pdf | Size: 258 KB

0726old

發布日期: 2018-08-15

File Type: pdf | Size: 259 KB

091121

IT Conference 2009 Economic recovery – IT adaptation in the changing business environment Date: Saturday, 21 November 2009 Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri-La Hotel Programme* Tim ...

發布日期: 2009-11-18

File Type: pdf | Size: 32 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

發布日期: 2019-03-25

File Type: pdf | Size: 312 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

pr-1224-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants hands down a disciplinary decision against certified public accountants (practising) and a firm of ...

發布日期: 2013-12-24

File Type: pdf | Size: 121 KB

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 ...

File Type: pdf | Size: 2 MB

Paper 03

Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...

發布日期: 2018-07-13

File Type: pdf | Size: 182 KB

pr_ifrs9

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

發布日期: 2017-04-19

File Type: pdf | Size: 158 KB

Application Form

P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Course in the Institu ...

發布日期: 2008-02-29

File Type: pdf | Size: 64 KB

FE

P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\Application Form.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Cours ...

發布日期: 2008-02-27

File Type: pdf | Size: 79 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

FPE_App_form_Dec06

Application Deadline: Friday, 13 October 2006 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: 2006-10-04

File Type: pdf | Size: 70 KB

FPE_App_form_June06

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...

發布日期: 2006-03-15

File Type: pdf | Size: 85 KB

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

File Type: pdf | Size: 456 KB

BMIG_1808

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 1 August ...

發布日期: 2018-07-17

File Type: pdf | Size: 85 KB

BMIG_1711

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 1 Novemb ...

發布日期: 2017-11-30

File Type: pdf | Size: 84 KB

Training schedule_1709-11_1

Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

Training schedule_1709-11

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

BMIG_1609practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 2 September (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9 Septemb ...

發布日期: 2016-08-31

File Type: pdf | Size: 108 KB

BMIG_1408practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...

發布日期: 2014-07-17

File Type: pdf | Size: 92 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

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

hkas10

Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...

發布日期: 2019-03-25

File Type: pdf | Size: 279 KB

edug_19

Page 1 of 9 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 ...

File Type: pdf | Size: 187 KB

pr_ifrs9amend

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

發布日期: 2012-11-28

File Type: pdf | Size: 90 KB

FinancialInstrumentsStandards

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen&# ...

發布日期: 2011-06-17

File Type: pdf | Size: 147 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

ed_ibor

IFRS Standards Exposure Draft ED/2019/1 May 2019 Comments to be received by 17 June 2019 Interest Rate Benchmark Reform Proposed amendments to IFRS 9 and IAS 39Interest Rate Benchmark Reform Proposed ...

File Type: pdf | Size: 227 KB

agenda-day1-2

Time Session details Speakers 8:30 – 9:00 a.m. Registration and refreshment 9:00 – 9:15 a.m. Welcoming remarks Susanna Chiu President, Hong Kong Institute of CPAs Clement Chan Vice President, and Chai ...

發布日期: 2013-05-24

File Type: pdf | Size: 42 KB

c120601

869_20120518 Date Friday, 1 June 2012 Time 9:00 a.m. – 12:45 p.m. (Conference) 12:45 p.m. – 2:00 p.m. (Lunch – optional) (Registration starts at 8:30 a.m.) Venue Ballroom, Level 3, JW Marriott Hotel, ...

發布日期: 2012-05-18

File Type: pdf | Size: 140 KB

update231

1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...

File Type: pdf | Size: 7 MB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

Teaching_Kids_about_Money

Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...

File Type: ppt | Size: 420 KB

240

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2018-03-06

File Type: pdf | Size: 172 KB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

studMatter

Student matters Prospective CPA Issue No. 50 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 Information session on the enhanced QP An information paper on enhancements t ...

發布日期: 2009-08-31

File Type: pdf | Size: 310 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

i2c_rf9

4 October 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION Post-implementation Review of IFRS 9―Classification and ...

File Type: pdf | Size: 211 KB

update234

i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...

File Type: pdf | Size: 782 KB

update234

File Type: pdf | Size: 782 KB

retail-rate

Capacities (Rooms 9 -11) (Rooms 5 -9) Room All Day Morning Lunch Afternoon Evening 0800 – 1700 0800 – 1230 1230 – 1400 1400 – 1800 1800 -2100 Standard rates Members and practising members are entitled ...

發布日期: 2015-12-09

File Type: pdf | Size: 15 KB

BMIG_1410practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 October (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 10 October (Fri) 9:00 – 11 ...

發布日期: 2014-09-23

File Type: pdf | Size: 104 KB

BMIG_1409practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 5 September (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 10 September (Wed) 9:00 ...

發布日期: 2014-08-21

File Type: pdf | Size: 104 KB

bad-weather-orientation-arrangement

QP Orientation Session Announcement Due to bad weather, the Qualification Programme (QP) Orientation Session of the Hong Kong Institute of Certified Public Accountants originally held on 14 September ...

發布日期: 2009-09-14

File Type: pdf | Size: 65 KB

bad-weather-orientation-arrangement

發布日期: 2009-09-14

File Type: pdf | Size: 65 KB

studMatter

Student matters Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 Extended library opening hours during examination period To help QP candidates i ...

發布日期: 2009-05-25

File Type: pdf | Size: 301 KB

Rental_Rates_2019Apr

File Type: pdf | Size: 71 KB

Financial Reporting - commonly asked technical questions (Standards currently effective)

section 11 Answer: Footnote 2 of Section 11 of HKFRS for PE states that until HKAS 39 is superseded by HKFRS 9 Financial Instruments, an entity shall apply the version of HKAS 39 that is in effect at ...

發布日期: 2019-01-25

c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

發布日期: 2011-06-10

File Type: pdf | Size: 396 KB

Module A (Jun11)_Question

Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...

File Type: pdf | Size: 119 KB

MPS_Module A_Part 1_Upload_2

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發布日期: 2016-10-18

File Type: pdf | Size: 3 MB

GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

發布日期: 2007-03-29

File Type: pdf | Size: 1 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

發布日期: 2019-03-25

File Type: pdf | Size: 464 KB

02

Annex 1 P a g e HKAB Comments on Consultation on Prepayment Features with Negative Compensation – Proposed Amendments to IFRS 9 Q1. Paragraphs BC3-BC6 describe the concerns raised about the classific ...

發布日期: 2017-05-19

File Type: pdf | Size: 212 KB

Programm 2q dec_wga

Technical Training and Support Programme 2012 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...

發布日期: 2012-10-31

File Type: pdf | Size: 470 KB

smeqa_fi

IFRS for SMEs Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments November 2011Es Se FRS SM llba tion cia 1, e u Draft Q&A Response 2 No. The IFRS for SMEs refers specifi cally to IAS 39. ...

發布日期: 2011-11-18

File Type: pdf | Size: 69 KB

s110414j

Supporting organisation Host Supporting organisation The Behavior of Chinese Individual Investors CPD point(s) : The HKICPA : 2 hours The HKICS : 2 points The Law Society of Hong Kong : 2 points From ...

發布日期: 2011-03-24

File Type: pdf | Size: 802 KB

paib110312

* Please refer here for descriptions of other competencies and ratings. PAIB Workshop on Receivables Management and Debt Recovery About the topic Effective receivables management can increase working ...

發布日期: 2011-03-07

File Type: pdf | Size: 244 KB

paib110312_old

發布日期: 2011-02-18

File Type: pdf | Size: 161 KB

dttupdate

IFRS 17 Transition Resource Group meeting #3Summary and Outcomes of Agenda Papers Discussion for the HKICPA IISG meeting on 9 October 2018Francesco Nagari, Deloitte Global IFRS Insurance Leader 2 Oct ...

發布日期: 2018-10-02

File Type: pdf | Size: 490 KB

MPS_A_PartII

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發布日期: 2017-10-30

File Type: pdf | Size: 2 MB

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...

發布日期: 2013-07-10

File Type: pdf | Size: 3 MB

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

發布日期: 2013-01-16

File Type: pdf | Size: 230 KB

Student Support

What are the opening hours of the Institutes service counter and library The Institute's service counter: Weekdays: 9:00 a.m. - 6:00 p.m. Saturdays: 9:00 a.m. - noon Sundays and public holidays: C ...

發布日期: 2024-04-25

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

update132

i Update No. 132 (Issued 2 August 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised conten ...

發布日期: 2019-03-25

File Type: pdf | Size: 361 KB

SIG1410-12_Swimming Class

Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training. Cllass Tiime & Datte Ta ...

發布日期: 2014-09-02

File Type: pdf | Size: 290 KB

Flyer

公會轄下的中小型執業所領導小組將於9 月16 日(星期一)，組織訪問團到佛山，與佛山市南海財政局及南海區會計學會會晤，了解南海區經濟及該區會計事務所的發展情況，並探討兩地合作商機。是次活動可與當地重點上市企業(包括相關領導)和事務所代表交流，拓展兩地合作商機。日期2013 年9 月16 日(星期一) 時間(暫定) 早上8 時至晚上8 時行程(初步) 交流午餐專題研討會講題：「南海經濟發展和商機及南 ...

發布日期: 2013-08-21

File Type: pdf | Size: 167 KB

Flyer.SMP130916

發布日期: 2013-08-21

File Type: pdf | Size: 167 KB

june

1 Minutes of the 193rd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 June 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37 ...

發布日期: 2011-07-27

File Type: pdf | Size: 239 KB

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

techwatch88

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

發布日期: 2010-02-05

File Type: pdf | Size: 478 KB

techwatch88

發布日期: 2010-02-05

File Type: pdf | Size: 478 KB

hk(ifric)-int 19

Extinguishing Financial Liabilities with Equity Instruments HK(IFRIC) Interpretation 19 HK(IFRIC)-Int 19 Revised August 2020September 2022 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS ...

發布日期: 2019-03-25

File Type: pdf | Size: 332 KB

Comment Letters

Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments

發布日期: 2017-08-14

Comment Letters

Comment Letters ED/2017/2 Improvements to IFRS 8 Operating Segments

發布日期: 2017-08-14

pr95

1 HKAB’s comments on IASB Post-implementation Review of IFRS 9 -Classification and Measurement IASB Questions HKAB Comments Question 1—Classification and measurement Do the classification and measurem ...

File Type: pdf | Size: 176 KB

20141104_ETS_A_S3

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發布日期: 2014-11-05

File Type: pdf | Size: 2 MB

wpeq3

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

發布日期: 2012-04-27

File Type: pdf | Size: 338 KB

Examples of Match Points and International Match Points Scoring Methods (2)

Examples of Match Points and International Match Points Scoring Methods (2) Examples of Match Points and International Match Points Scoring Methods Matchpoints: The more common scoring system in dupli ...

File Type: pdf | Size: 11 KB

HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

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nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

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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

snap_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 The IASB’s objectives To respond to feedback on the post-implementation review of the ...

File Type: pdf | Size: 378 KB

CL4pir9

1 Consultation on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Seq. Request for Information /Question HKAB Comments 1. Impairment Do the impairment requirements in IF ...

File Type: pdf | Size: 251 KB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

發布日期: 2019-03-25

File Type: pdf | Size: 8 MB

hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

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BMIG_1810

發布日期: 2018-10-12

File Type: pdf | Size: 84 KB

BMIG_1809

發布日期: 2018-08-23

File Type: pdf | Size: 84 KB

BMIG_1809_1

發布日期: 2018-08-23

File Type: pdf | Size: 84 KB

BMIG_1712

發布日期: 2017-11-30

File Type: pdf | Size: 83 KB

BMIG_1607practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...

發布日期: 2016-06-21

File Type: pdf | Size: 109 KB

BMIG_1606practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 1 June (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 15 June (Wed) ...

發布日期: 2016-05-20

File Type: pdf | Size: 108 KB

BMIG_1605practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...

發布日期: 2016-04-26

File Type: pdf | Size: 108 KB

BMIG_1604practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 April (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 April (Wed ...

發布日期: 2016-03-17

File Type: pdf | Size: 105 KB

BMIG_1602practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 3 February (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 17 Februar ...

發布日期: 2016-01-19

File Type: pdf | Size: 106 KB

BMIG_1601practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 January (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 13 January ...

發布日期: 2015-12-21

File Type: pdf | Size: 102 KB

BMIG_1512practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 December (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Decembe ...

發布日期: 2015-11-18

File Type: pdf | Size: 105 KB

BMIG_1511practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 November (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 11 Novembe ...

發布日期: 2015-10-26

File Type: pdf | Size: 105 KB

Orientation-Session-Reply-Slip-old

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...

發布日期: 2012-03-08

File Type: pdf | Size: 55 KB

update115

Update No. 115 (Issued 12 April 2012) Changes to Statement 1.500 1. Paragraphs 35 and 39 of Statement 1.500 Continuing Professional Development are revised to reflect (i) the Mutual Recognition Agreem ...

發布日期: 2019-03-25

File Type: pdf | Size: 254 KB

SMPC150918

公會轄下的中小型執業所委員會與廣州注冊會計師協會將於9月18日(星期五)，合辦南沙訪問團，藉此了解南沙經濟及自貿區創新業務發展和稅務優惠。是次活動並可與來自廣州的會計師事務所代表交流，拓展兩地合作商機，另就「穗港兩地事務所如何推動創業者在自貿區的創業及發展」進行座談。日期2015年9月18日(星期五) 時間及行程(暫定）早上8時乘船前往南沙客運港上午10時15分介紹南沙自貿新區整體情況，10項創 ...

發布日期: 2015-08-17

File Type: pdf | Size: 304 KB

SMPC150918

發布日期: 2015-08-17

File Type: pdf | Size: 304 KB

revision_courses

Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...

發布日期: 2009-03-31

File Type: pdf | Size: 21 KB

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

發布日期: 2009-03-19

File Type: pdf | Size: 15 KB

031009

發布日期: 2009-03-19

File Type: pdf | Size: 15 KB

CL5pir9

From: hkicpa_ia To: P.T. Comment Letter Cc: Tony Chan; Kay SZETO; Bill Li Subject: RE: Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 -Impairment Date: Fri ...

File Type: pdf | Size: 234 KB

pr-hedge-accounting

發布日期: 2010-12-09

File Type: pdf | Size: 39 KB

c_additionalinformation_1

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

發布日期: 2010-09-15

File Type: pdf | Size: 67 KB

c_additionalinformation

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

發布日期: 2010-09-15

File Type: pdf | Size: 67 KB

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

File Type: pdf | Size: 498 KB

aug_sep

Latin/Ballroom Dance Class Date & Class Date Rumba – Elementary I (Tuesday) Foxtrot – Elementary I (Thursday) 1. 10 August 2010 19 August 2010 2. 17 August 2010 26 August 2010 3. 24 August 2010 2 ...

發布日期: 2010-07-22

File Type: pdf | Size: 247 KB

090919

Bridge Training Course The Bridge Interest Group is going to conduct a Bridge Training Course by organizing a series of training classes for beginners as detailed below. Apart from beginners, all play ...

發布日期: 2009-09-18

File Type: pdf | Size: 143 KB

sub_ifrs9

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

發布日期: 2017-06-07

File Type: pdf | Size: 202 KB

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

af-final-exam

HKICPA/HKBU REVISION COURSE FOR JUNE 2012 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better prepa ...

發布日期: 2012-02-23

File Type: pdf | Size: 246 KB

af-final-exam

發布日期: 2012-02-23

File Type: pdf | Size: 246 KB

aml_2011

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...

發布日期: 2011-03-01

File Type: pdf | Size: 252 KB

aml_2011_old

發布日期: 2011-02-09

File Type: pdf | Size: 247 KB

aml2011

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...

發布日期: 2011-02-09

File Type: pdf | Size: 248 KB

100304

Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar The international anti-money laundering body, the Financial Action Task Force (“FATF”), expects accountants, lawyers ...

發布日期: 2010-02-23

File Type: pdf | Size: 257 KB

100304

發布日期: 2010-02-23

File Type: pdf | Size: 257 KB

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

File Type: pdf | Size: 206 KB

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

File Type: pdf | Size: 85 KB

HKICPA Chi Annual Report 2023

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File Type: pdf | Size: 8 MB

HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

File Type: pdf | Size: 8 MB

BMIG_1407practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 2 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sheung Wan Sports Centre 4 July (Fri) 9:00 – 11:00 p.m ...

發布日期: 2014-06-19

File Type: pdf | Size: 49 KB

C1

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

發布日期: 2012-09-24

File Type: pdf | Size: 113 KB

practice schedule_1107_1

Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 2 June (Thu) 30 May 2011 8:00 – 10:00 p.m. Lockhart Road Sports Centre 9 June (Thu) 6 ...

發布日期: 2011-06-22

File Type: pdf | Size: 49 KB

rundown

Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs Date: 27 November 2010 (Saturday) Time: 9:45 a.m. – 3:45 p.m. Venue: Sheraton Hong Kong Hotel & Towers 20 Nathan ...

發布日期: 2010-10-29

File Type: pdf | Size: 91 KB

How to Achieve CPD Hours

How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...

發布日期: 2009-04-02

calendar

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

發布日期: 2008-11-24

File Type: pdf | Size: 264 KB

pubforsale_QP

Purchase of Publications (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Pl ...

發布日期: 2008-09-18

File Type: pdf | Size: 70 KB

cl4_tad917

1 Comments on IFRS Interpretations Committee Tentative Agenda Decisions Items HKAB Comments 1. Guarantee over a Derivative Contract (IFRS 9 Financial Instruments) – whether, in apply IFRS 9, an entity ...

File Type: pdf | Size: 104 KB

cross-straits2007

2007年海峽兩岸及港澳地區會計師行業交流研討會Cross-straits, Hong Kong and Macau Accounting Profession Conference 2007 香港 21-23.09.2007 從2006年開始，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進同業間的發展、交流與合作。今年的研討會以“會計師事務所的風險評估及管理＂作為主題，由香港會計師公 ...

發布日期: 2007-08-30

File Type: pdf | Size: 791 KB

SPEECH to HKICPA-17-11-04_291104

Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...

發布日期: 2004-11-29

File Type: pdf | Size: 109 KB

cl2cre24

1 Consultation on IASB Exposure Draft -Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) No. Questions /Relevant Excerpt Concerns /Recommendations /Your Comments ( please ...

File Type: pdf | Size: 472 KB

pe-tts-workshop

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: 2010-07-28

File Type: pdf | Size: 1023 KB

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

File Type: pdf | Size: 432 KB

08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

File Type: pdf | Size: 431 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

20150410_MPSI_A

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發布日期: 2015-04-13

File Type: pdf | Size: 795 KB

PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

發布日期: 2018-10-12

File Type: pdf | Size: 1 MB

lec150116

課程內容元朝黃公望的山水畫長卷《富春山居圖》向來被譽為國畫中的《蘭亭序》。此畫筆墨抽象寫意，畫風清新，深刻影響元代至今的畫家。劉才昌老師山水畫師從當代藝術大師劉海粟，有40多年的山水畫教學經驗。《富春山居圖》山水畫精習班全課程共30堂：前12堂學習山水畫的基礎，包括用筆、用墨及山、石、水、雲、樹的基本畫法，並初步掌握這些山水畫基本元素的組合構圖法；後18堂分若干段臨摹《富春山居圖》，並學習一些基本 ...

發布日期: 2014-12-18

File Type: pdf | Size: 674 KB

ttp

發布日期: 2010-08-24

File Type: pdf | Size: 659 KB

pia

Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...

File Type: doc | Size: 270 KB

pia

File Type: doc | Size: 270 KB

Workshop Topics Module D Workshop 1 (December 2017)

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File Type: pdf | Size: 201 KB

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...

發布日期: 2019-03-25

File Type: pdf | Size: 223 KB

Mentorship Programme events

Date Event 9 October 2024 Mentorship Programme Homecoming Night 3 June 2024 Training session for mentors: Developmental Coaching to Fuel Growth (webinar) 31 May 2024 Training session for mentees: Know ...

發布日期: 2017-11-09

i2c_ifrs9

27 April 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2017/3 Proposed Amendments to IFRS 9 -Prepayment Features with ...

發布日期: 2017-04-26

File Type: pdf | Size: 101 KB

Forum_Flyer June 2014 session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

發布日期: 2014-04-11

File Type: pdf | Size: 99 KB

Flyer_June2014_session

發布日期: 2014-04-11

File Type: pdf | Size: 99 KB

I2C-ifrs9efdate

9 August 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MANDATORY EFFECTIVE DATE OF IFRS 9 Comments to be received by ...

發布日期: 2011-08-08

File Type: pdf | Size: 68 KB

20110818

發布日期: 2011-05-09

File Type: pdf | Size: 106 KB

studMatter

Student matters Prospective CPA Issue No. 46 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 Extended library opening hours during examination period To help QP candidates ...

發布日期: 2009-04-28

File Type: pdf | Size: 266 KB

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

發布日期: 2023-01-03

2021

webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...

發布日期: 2019-01-25

ed_novation

Exposure Draft ED/2013/2 February 2013 Comments to be received by 2 April 2013 Novation of Derivatives and Continuation of Hedge Accounting Proposed amendments to IAS 39 and IFRS 9Novation of Derivati ...

發布日期: 2013-02-28

File Type: pdf | Size: 119 KB

s091102-s1216-old-v2

發布日期: 2009-10-14

File Type: pdf | Size: 406 KB

s091102-s1216-old

發布日期: 2009-10-13

File Type: pdf | Size: 404 KB

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

發布日期: 2009-09-10

File Type: pdf | Size: 538 KB

ssap09

SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...

發布日期: 2004-05-28

File Type: pdf | Size: 139 KB

resp_hkicpa

Page 1 of 9 December 2019 A Response to the EFRAG’s Crypto-Assets – Outreach Questionnaire By the Standard Setting Department of the HKICPA Objective 1. The Hong Kong Institute of Certified Public Acc ...

File Type: pdf | Size: 398 KB

ord_smerfi

Request for InformationComprehensive Review oftheIFRS for SMEs StandardJanuary 2020Optional Response DocumentInstructions for completionThe International Accounting Standards Board (Board) has publish ...

File Type: docx | Size: 97 KB

pr_ifrs4

發布日期: 2015-12-09

File Type: pdf | Size: 158 KB

flyerapm111212

Technical Training and Support Programme 2011 9 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2011-11-11

File Type: pdf | Size: 304 KB

nowTV

1 Existing now TV customers • Subscribe to additional channels amounting to more than 100 in incremental monthly fee to reach 368 or more • 18-month contract • FREE Hyundai DVD Home Theatre System Spe ...

發布日期: 2009-09-24

File Type: pdf | Size: 327 KB

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 ...

發布日期: 2008-02-01

File Type: pdf | Size: 538 KB

cframework_guide

() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...

發布日期: 2006-03-07

File Type: pdf | Size: 825 KB

Module_A_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 A Financial Reporting 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 ...

發布日期: 2018-08-23

File Type: pdf | Size: 381 KB

Module_A_Supplement_20182

發布日期: 2018-08-23

File Type: pdf | Size: 381 KB

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

發布日期: 2010-05-10

File Type: pdf | Size: 225 KB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

發布日期: 2007-12-20

File Type: pdf | Size: 215 KB

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