PR_IAS24
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 22 ...
PR-IAS24
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 22 ...
PR_IASB_ED_IFRS_1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 25 ...
PR-IASB-IFRS-1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 25 ...
PR_FSP
Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...
PR-FSP
Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 16 October 2008 IASB and FASB launch consul ...
ig_s2
ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Illustrative Guidance on [Draft] IFRS S2 Climate-related Disclosures Comments ...
LexisNexis_order form_2021
You may also be interested in…This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and inc ...
LexisNexis_HKICPA_Flyer_202201
You may also be interested in… This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and in ...
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 ...
ETS_Module_A
You don't have access right to view the details. Please login.
C - Workshop material
1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...
FE (Jun 16) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Answer_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Answer_2
You don't have access right to view the details. Please login.
038
1 Content Page Content Page Content Page Section 1 Executive SummarySection 1 Executive SummarySection 1 Executive Summary Section 1 Executive SummarySection 1 Executive Summary Section 1 Executive Su ...
DC order _1162H_edited
, IN THE MATTER OF A Compliant mude under section 34(IA) of the Professional Accountants Ordimnce (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Cheung ...
HKCIM_3ED_OrderForm
Introducing the Third Edition of the Hong Kong Corporate Insolvency Manual Providing you access to the information you need to understand corporate insolvency, LexisNexis and the Hong Kong Institute o ...
YMSC161121
Page 1 of 2 Coffee drinking has become fashionable among the younger generation and they now demand quality coffee. Come join the coffee tasting workshop which will provide you with more coffee knowle ...
Circular_GIG160624
Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...
s151207s
HKICPA seminar: Cross-border e-commerce Strategy in China: Challenges and Opportunities Programme Code: S151207S China's trade with foreign countries has been growing rapidly. Nowadays, many consu ...
20150910_Astrophotography programme
Astrophotography Programme The Photography Interest Group (PoIG) has organised a programme consisting a tutorial session, field trips and a photo processing session for members who are interested in t ...
wl_businessfinance
44 JULY 2010 ACCOUNTANCYMAGAZINE.COM WORKING LIFE BUSINESS FINANCE Good news – the manufacturing sector has eased itself out of recession according to the Chartered Institute of Purchasing and Supp ...
gig_cir100528_f
Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...
PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
IASBFASB_PR0529
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-IASBFASB
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR-RE
Press Release 29 May 2008 IASB and US FASB seek views on two consultative documents on the conceptual framework The International Accounting Standards Board (IASB) and US Financial Accounting Standard ...
PR0327
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PR-EB
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
PR_IASB_ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IASB-ED9
International Accounting Standards Board Press Release 13 September 2007 IASB proposes improvements to the accounting for joint arrangements The International Accounting Standards Board (IASB) has tod ...
PR-IAS32nIAS1
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
IAS32_IAS1_Amendment
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
ETS_Module C_final
Disclaimer 1 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 pur ...
ETS_Module C_final
You don't have access right to view the details. Please login.
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 ...
Case Question_29042015_FINAL
Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Speed Eater Limited Overview Speed Eater Limited (“Speed Eater” or “SEL”) began operations in Hong Kong 35 years ag ...
QPCAC2017_Case_Background_and_Questions_Final(HK)
QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...
FE (Jun 16) Paper II_Question
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Question_1
You don't have access right to view the details. Please login.
FE (Jun 16) Paper II_Question_2
You don't have access right to view the details. Please login.
QP Case Competition 2017_Case Background and Questions_Final (PRC)_1
QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...
ETS_Module C_final
You don't have access right to view the details. Please login.
HKABE_2017-18_ Paper 2B
Paper 2B – Business Management Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUS ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
Circular_GIG170517_edited
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
news_8_161208
Season’s Greetings from The Forensics Interest Group Wishing you a Merry Christmas and a Peaceful and Prosperous New Year Forensic Update News from your forensics interest group -ForensIG Issue no. 8 ...
Circular_GIG161219
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
976r10_SET_StudentExpressOnline_V2
5** Student in HKDSE Examination in BAFS 63% HKDSE Examination – BAFS1.4% NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2016 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to g ...
Circular_GIG160909
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Circular_GIG160516_v2
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Circular_GIG160125
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Circular_GIG151221_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Circular_GIG150921_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Flyer_GIG150511
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Flyer_GIG150126_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Flyer_GIG140922_rv
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Golf Day _140127
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...
Regal Hotel
Regal Green Card Membership Application Form會員申請表格(Please complete the form and submit it to our restaurant associates. Thank you.) Personal Particulars 個人資料(PLEASE FILL IN BLOCK LETTERS 請以英文正階填寫) * H ...
Circular GIG 120924_v3
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...
Circular_GIG120521
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau Public Golf Course (KSC) where members can choose to play in eith ...
Circular_GIG120323
Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...
Circular_GIG111219
Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...
Circular_GIG110923
Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...
Circular_GIG110527_v2
Golf Day at Kau Sai Chau Public Golf Course (South and East courses) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course ...
gig110124
Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organised a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...
Circular_v2
Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...
PR_IASB_Preliminary_views_Insurance
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 3 ...
PR-IASB-PreliminaryViewsInsurance
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 3 ...
PR_IASB_SME
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 15 ...
PR-IASB-SME
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 15 ...
Golf Day _130924 (rv)
Golf Day _130924 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either ...
Golf Day @ KSC_120121 (rv)
Golf Day @ KSC_120121 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in ei ...
Circular_130524 (rv)
Circular_130524 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play on either t ...
P293
Implementation Plan Internal control strategy Related diversification strategy 2017-2018 2019-2021 Working Schedule 2015 2016 2017 2018 2019 2020 2021 HK000 HK000 HK000 HK000 HK000 HK000 HK000 Revenue ...
Circular_GIG110328 (2)
Circular_GIG110328 (2) Golf Day at Kau Sai Chau Public Golf Course (South Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provide ...
Golf Day _140526 (rv)
Golf Day _140526 (rv) Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South ...
S027Champion
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
Module C
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Indoor Golf Event The Golf Interest Group (GIG) has organized an indoor golf event for interested members. Details Date: 25 November 2019, Monday Time: 6:00 pm – 11:0 ...
Module D Taxation Part 1
Qualification Programme Module D:Taxation F O U R T H E D I T I O N 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 L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...
HKICPA calls for a tax review and more support for citizens and SMEs amid the economic downturn
Advances 13 recommendations to support economic growth and improve overall well-being (HONG KONG, 10 February 2020) Today, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) has announ ...
976r15_SET_TeacherExpress_Flyer_171201
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
976r11_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
976r11_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...
fund-companies
1 By email and by post 31 July 2014 Our Ref.: C/CF, M95680 Consultation on Open-ended Fund Companies Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Office ...
past_snippets
1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...
ms-guide
Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...
techwatch56
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 Spotli ...
submission_201004
BY FAX AND BY E-MAIL (2530 5921 /edr@fstb.gov.hk) Our Ref.: C/TXG, M30586 20 October 2004 Principal Assistant Secretary for the Treasury (Revenue) Treasury Branch, Financial Services and the Treasury ...
ed_16rent
IFRS Standards Exposure Draft ED/2021/2 February 2021 Comments to be received by 25 February 2021 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft Covi ...
FE (Jun 15) Paper I_Question
You don't have access right to view the details. Please login.
ig_s1
Illustrative Guidance on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...
FE (Jun 15) Paper I_Question_v2
You don't have access right to view the details. Please login.
1412Paper 3 Appendix A
IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
Best written report 2021
HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...
MPS_Module_A_Part_I_Jun2017
You don't have access right to view the details. Please login.
2021_2nd runner up
The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...
HKABE_2017-18_ Paper 1
Paper 1 BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS & HONG KONG ASSOCIATION FOR BUSINESS EDUCATION HONG KONG DI ...
WS 2 Student Notes - Mod B
You don't have access right to view the details. Please login.
Module C (Dec 12) Workshop 1
Module C (Dec 12) Workshop 1 Student Notes Module C (December 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate govern ...
Budget_proposal_2022_23_submission
2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...
Capstone_version 1_PP_upload
Qualification Programme Capstone Pilot Examination Paper Version 1 Capstone (Pilot Examination Paper – Version 1) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...
Budget_proposal_2022_23_submission
2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...
LPMD_6thEdition
You don't have access right to view the details. Please login.
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
引領香港共益企業運動
若要成為一家共益企業(B Corp),需經過一段頗為耗時及極具轉變性的過程,但對企業來說,這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動,以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。 書簽 撰文:Jemelyn Yadao 插圖:Gianfranco Bonadies 8月底,在位處香港的L’Occitane Far East Limited ...
1205_QP_CAC2017_PRC_Leaflet_1
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
1205_QP_CAC2017_PRC_Leaflet_Website
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
1205_QP_CAC2017_PRC_Leaflet_Website_1
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
1205_QP_CAC2017_PRC_Leaflet
有機會贏取豐富獎金,QP 費用豁免及獲得實習機會,為個人履歷表增添重要的一筆! 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力, 讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會,豐富個人履歷表 ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
fe-paper2-answer
Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...
ed__init179
IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...
Module 8
Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...
Module 4
Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...
ed_itr
International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...
ed_smetxr
International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...
Module D 6th Edition Learning Pack_Part 1
You don't have access right to view the details. Please login.
Module D (5th edition)_Part 1
You don't have access right to view the details. Please login.
Module D 6th Edition Learning Pack_Part 2
You don't have access right to view the details. Please login.
Module D (5th edition)_Part 2
You don't have access right to view the details. Please login.
MPS_Module A_Part 1_Upload
You don't have access right to view the details. Please login.
AGM-booklet-2018
ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...
slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
ed_ias16
IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...
Ref_Best Written Report
Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...
SSG_201314_2ndrunnerup
Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...
CF2018_Pre_event_Media_Coverage
Eric Tong, president, Hong Kong Institute of CPAs. HKICPA CAREER FORUM 2018 CLASSIFIED POST SPECIAL REPORT S A T U R D A Y , O C T O B E R 6 , 2 0 1 8 W W W . S C M P . C O M experiences and persona ...
ed_nclwc
IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...
ed_sfa
IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...
i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
Module D (5th edition)_Part 3
You don't have access right to view the details. Please login.
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 ...
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 ...
MPS_Module B_Part 1_Upload
You don't have access right to view the details. Please login.
Budget proposals 2023-24_final
2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...
Shangri-La 2023 Sep KSL
九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...
ETS_Module D_final
Disclaimer 1 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 pur ...
ETS_Module D_final
You don't have access right to view the details. Please login.
Module C_Preseen_20181
You don't have access right to view the details. Please login.
Module C Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
pr-1205-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...
Module C Preseen
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
ED-D12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
ifric-d12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
cp_sr
IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...
rfi_pir
IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...
ed_ex
IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...
rf9
IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...
20150506_MPSII_D
You don't have access right to view the details. Please login.
ETS_Module D_final
You don't have access right to view the details. Please login.
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
rfi_9i
Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...
rf1523
Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...
Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...