Awardee list - Round 2

Awardee list - Round 2 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu Hung ...

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 ...

Result of Level 2

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name Team Leader Members China Holiness Chur ...

Mem-1307_Issue 2

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Interactions among the Economies of China, US and Europe" (16 August 2013) [NEW] Cross ...

sem-determine-source1-2

Date and time Part I -13 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Part II -27 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queen ...

YuTaiTei 2-Sept-02

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HKAS 2 Inventories

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Update No. 2

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Module A_Part 2

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MPS_Module A_Part 2

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MPS_Module B_Part 2

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MPS_Module A_Part 2

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Module 2 – Management Accounting

This module provides students with an understanding of the sources and use of accounting and business information for internal planning and budgeting, decision making and performance measurement. Syll ...

Proficiency Team - Level 2

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name (English) School Name (Chinese) Team Le ...

IASB ED 2 I2C

14 November 2002 To: HKSA members Finance Directors of listed companies All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 2: “SHARE-BASED PAYMENT” The Internatio ...

MPS_Module C_Part 2

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 purposes and s ...

25-10-13_ModuleB Part 2

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psi-bills-2

21 December 2011 By email (yhcheung@legco.gov.hk) and by post Our Ref.: C/CFC, M80858 The Hon Chan Kam-lam, SBS, JP Chairman Bills Committee on Securities and Futures (Amendment) Bill 2011 Legislative ...

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HKSQM 2 Engagement Quality Reviews

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MPS_Module D_Part 2

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 purposes and s ...

pr20161230-2-tc

1 致：編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出監管行動(香港，二零一六年十二月三十日) 香港會計師公就一香港會計師公就一名執業會計師黎文成(會員編號：A22232A22232A22232A22232A22232A22232)沒有或忽略遵守、維持以其他方式應用公會或忽略遵守、維持以其他方式應用公會頒布的專業準則， 對其作出監管行動。黎文成先生獲一名海外客戶聘用，為他開設一間香 ...

Module D Methodologies v.2

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

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 ...

HKFRS 2 Share-based Payment

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SIG141213-application form level 2

Saiilliing Course ((Levell 2)) Basiic Skiilllls Traiiniing (4-day course) for saiillors wiith Levell 1 certiifiicate Enrollmentt Form Finance & Operations Department, Hong Kong Institute of CPAs 3 ...

Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

21 Sep - Ordinance v.2

Supporting organisation Host Supporting organisation The Financial Institutions (Resolution) Ordinance, Cap. 628 CPD point(s) : The Law Society of Hong Kong : 2 CPD points The HKICPA : 2 CPD hours The ...

KYNgai 2-Aug-2004

-----Original Message-----From: KY Ngai Sent: Monday, August 02, 2004 12:14 PM To: P.T. Comment Letter Subject: SME Reporting Draft Comment Yes, the proposal is a practical issue in light of “cost and ...

2013 SMP Forum Brochure-2

IFAC SMALL AND MEDIUM PRACTICES FORUM 2013 Kampala, Uganda The Kampala Serena Hotel, June 5, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 ABOUT THE FORUM Please join u ...

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Combined Question SSG Level 2 Chinese

2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

Level 2 Business Proposal Format and Rules

The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...

Workshop Topics Module C Workshop 2

Workshop Topics Module C (December 2013) Workshop 2 1 The case study presented is a company running a body fitness club business in Hong Kong. Real life events of the body fitness business and company ...

Workshop Topics Module D Workshop 2

Workshop Topics Module D (December 2013) Workshop 2 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

Workshop Topics Module A Workshop 2 _Dec_2014_

Workshop Topics Module A (December 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial recognition and subsequent measurement of a conve ...

Workshop Topics Module A Workshop 2

Workshop Topics Module A (December 2013) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed • Recognition/de-recognition criteria to reflect the modification of the loan • The requi ...

Combined Question SSG Level 2 English

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...

WS 2 Student Notes - Mod B

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HKSQM 2 (Revised) Engagement Quality Reviews

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HKFRS Practice Statement 2 Making Materiality Judgements

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Comic 2 “我想買恐龍”

Comic 2 “我想買恐龍” (I Want a Dinosaur) focusing on the “needs vs wants” concept Miners Spender Boy and Curious Girl make a living from mining gemstones. One day, they find a rare gemstone and think they ...

Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

Module D 6th Edition Learning Pack_Part 2

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Workshop Topics Module B Workshop 2

Workshop Topics Module B (December 2013) Workshop 2 1 The case study presented is a company based in Hong Kong which produces internationally successful brands of fashion clothes with global reputatio ...

Module D Workshop 2 - June 2013

Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...

1-2-7 Sustainability Capacity Building Framework

Module B 6th Edition Learning Pack_Part 2

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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 ...