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B2

46 PART B -MATTERS RAISED BY THE IRD Agenda Item B1 – Investigation and Field Audit : Discrepancies Detected by Field Audit Mrs Lai advised that Table 1 in Appendix B was complied to illustrate the sp ...

發布日期: 2012-03-29

File Type: pdf | Size: 159 KB

B1

46 PART B -MATTERS RAISED BY THE IRD Agenda Item – Investigation and Field Audit : Discrepancies Detected by Field Audit Mrs Lai advised that Table 1 in Appendix B was complied to illustrate the spec ...

發布日期: 2012-03-29

File Type: pdf | Size: 159 KB

CPAs and the Coronavirus

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 339 KB

CPAs and the Coronavirus

File Type: pdf | Size: 339 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

5

Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...

發布日期: 2017-08-16

File Type: pdf | Size: 254 KB

HKICPA_Submission_ED_ISA_600_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

發布日期: 2005-09-26

File Type: pdf | Size: 284 KB

HKICPA_Submission_ED_ISA_600_Sept 05

發布日期: 2005-09-26

File Type: pdf | Size: 284 KB

New Year Offer_20150105_rv

Offer valid until 31 January 2015 For those who want to discover the beauty behind crossover collaboration, here is a good offer. Below are listed 2 brands, Aristos (Chile) and HdV (US). To start out ...

發布日期: 2015-01-05

File Type: pdf | Size: 80 KB

hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

File Type: pdf | Size: 1 MB

02-ias19-ed

Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...

發布日期: 2002-02-22

File Type: pdf | Size: 96 KB

stuart-black

Life Beyond Audit Presented by : Stuart Black Venue: Ballroom, JW Marriott Hotel, Hong Kong Date: 17 – 18 June 20112 Disclaimer The materials of this seminar /workshop /conference are intended to pro ...

發布日期: 2011-08-05

File Type: pdf | Size: 128 KB

fred-lam

HKICPA Annual Conference Capital and trade flows in the next three years: the macro scene Fred Lam, Executive Director, HKTDC 17 June 2011Global trade to rebalance Current Account Balance in 2010 (500 ...

發布日期: 2011-08-05

File Type: pdf | Size: 484 KB

PR_IASB-21Jan09

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 ...

發布日期: 2008-12-31

File Type: pdf | Size: 42 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

Mobile Medical2AImrna31122022

原價3,380乳房超聲波骨質密度超聲波柏氏子宮頸細胞液基薄片檢查子宮/卵巢/膀胱超聲波原價2,200原價18,000預約及查詢美邦醫學體檢中心有限公司MOBILE MEDICAL & HEALTH CHECK CENTRE LTD美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。請先透過查詢電話預約體檢服務，方可享用優惠價 ...

File Type: pdf | Size: 1 MB

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2010-08-04

File Type: pdf | Size: 365 KB

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

發布日期: 2015-07-24

File Type: pdf | Size: 1 MB

HKICPA Bridge Tournament 2015#1_deal

ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...

File Type: pdf | Size: 14 KB

AGM-48th_201210

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File Type: pdf | Size: 273 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_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

File Type: pdf | Size: 426 KB

2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

發布日期: 2017-04-10

File Type: pdf | Size: 163 KB

List_of_courses_2016

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...

發布日期: 2016-11-08

File Type: pdf | Size: 270 KB

HKICPA_Order Form - Festive Item 26 Nov 2015-2

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Cook's Brut USA Medium -dry with crisp fruit flavors. The aromas of apple & pear are balanced with a bo ...

發布日期: 2015-11-27

File Type: pdf | Size: 405 KB

Pudao Wines November Monthly Promotion

PRICE: HK750 MEMBER’S PRICE: HK563 PRICE: HK625 MEMBER’S PRICE: HK469 DON MELCHOR PUENTE ALTO 2010 CHÂTEAU DE PIBARNON 2010 “Refined and elegant, with silky tannins behind the mineral, macerated ...

發布日期: 2015-11-02

File Type: pdf | Size: 1 MB

Web_Telford_June Oder form

Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...

發布日期: 2015-06-03

File Type: pdf | Size: 375 KB

featuredbooks-aug

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Chief Financial Officer Books E-books ...

發布日期: 2012-08-02

File Type: pdf | Size: 408 KB

HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

發布日期: 2011-01-17

File Type: pdf | Size: 80 KB

HPflyer30Apr2010b

HP Mini 5102 Notebook (WL641PA#AB5/WL643PA#AB5) March 2010 HI T P R I N T HP Pavilion dm3-1107TX Entertainment Notebook (WF644PA#AB5) Original Price: HK7,980 Special Price: HK6,980 • Intel CoreTM 2 D ...

發布日期: 2010-03-10

File Type: pdf | Size: 855 KB

Mobile Medical 2 on 20Dec2022

原價3,380 乳房超聲波骨質密度超聲波柏氏子宮頸細胞液基薄片檢查子宮/卵巢/膀胱超聲波原價2,200 原價18,000 專利技術. 國際認證國際認證美國FDA 歐盟CE 德國TUV認證美國太空總署用於監察航空員心臟表現運用TEBCO 及NCCOM3 技術無創檢查. 簡單便捷無創,無痛,無輻射,無副作用檢查只需放置8個電極片(頸部及胸部外側) 檢查過程只需大約15分鐘早期篩檢. 智能管理高血壓,冠 ...

File Type: pdf | Size: 1 MB

Mobile Medical 2022 20th Anniversary Discount P2

File Type: pdf | Size: 1 MB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

發布日期: 2013-05-31

File Type: pdf | Size: 9 MB

hkas12024

File Type: pdf | Size: 1 MB

techwatch96

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: 2010-10-08

File Type: pdf | Size: 484 KB

techwatch96

發布日期: 2010-10-08

File Type: pdf | Size: 484 KB

ETS_Module B_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 ...

發布日期: 2019-01-10

File Type: pdf | Size: 3 MB

ETS_Module B_final

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發布日期: 2019-01-10

File Type: pdf | Size: 3 MB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

D-11-I17HLO_Order_Reasons

Proceedings No.: D-11-11 7HLO IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee ...

發布日期: 2012-03-29

File Type: pdf | Size: 116 KB

tue121

1Accounting Bulletin 4 "Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies OrdinanceTUE 121 Tuesday, 24 August 20101Steve O ...

發布日期: 2010-08-26

File Type: pdf | Size: 531 KB

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

發布日期: 2009-03-17

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

發布日期: 2008-11-12

File Type: pdf | Size: 162 KB

ETS_Module B_final

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File Type: pdf | Size: 3 MB

2018_Exam Review_Paper 2A

Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...

File Type: pdf | Size: 13 MB

ED-IAS19

April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures Comments to be received by 31 July 2004 International Accounting St ...

發布日期: 2004-05-03

File Type: pdf | Size: 869 KB

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

發布日期: 2004-05-28

File Type: pdf | Size: 383 KB

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B2

B1

CPAs and the Coronavirus

CPAs and the Coronavirus

BCUCC19

5

HKICPA_Submission_ED_ISA_600_Sept05

HKICPA_Submission_ED_ISA_600_Sept 05

New Year Offer_20150105_rv

hkas01revdec07

02-ias19-ed

stuart-black

fred-lam

PR_IASB-21Jan09

PR-IASB

PR_IASB-21Jan09

acc_PR_IASB-21Jan09

cframework_guide

Mobile Medical2AImrna31122022

comparision-table-july

TJG Catalogue

HKICPA Bridge Tournament 2015#1_deal

AGM-48th_201210

update 305

ed_di

2017 Apr Promotion for HKICPA_rv

List_of_courses_2016

HKICPA_Order Form - Festive Item 26 Nov 2015-2

Pudao Wines November Monthly Promotion

Web_Telford_June Oder form

featuredbooks-aug

HPflyer30Apr2010

HPflyer30Apr2010b

Mobile Medical 2 on 20Dec2022

Mobile Medical 2022 20th Anniversary Discount P2

130530_ppt

hkas12024

techwatch96

techwatch96

ETS_Module B_final

ETS_Module B_final

D-11-I17HLO_Order_Reasons

D-11-I17HLO_Order_Reasons

tue121

TechWatch (Past Issues)

course

ETS_Module B_final

2018_Exam Review_Paper 2A

ED-IAS19

ssap34