Corrigendum-0852C-0427

CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...

HKModBErrata2017CLP_clean_1

Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...

HKModBErrata2017CLP_clean

Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...

ed-supplementary

January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...

hksa800cfd

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

Learning Resources

You don't have access right to view the details. Please login.

cparesendloginform

Forgotten or Change CPA Practice's Login ID To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hon ...

cpaloginform

REPLY SLIP To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. We are interested in applying ...

MPFA_21-Oct-02

llKSA 2292 1330 22598825 IiI !Ii MPFNSffR/94/1 c 1*'tiftMfJ!J!)i\j MANDATORY PROVIDENT FUND SCHEMES AUTHORITY 'OIJ:Ji\!j Tel. No. f\!JJi\!j Fax. No. ;1ji:JiiJtrt;O ur Ref. * I'fl trt;gJ!t ...

Module C Dec 2018Question

You don't have access right to view the details. Please login.

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

Module B (Dec 13)_Answer

Module B (Dec 13)_Answer Module B (December 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) To: CEO, Jason Chan From: Georgiana Lim Date: xxxxxxx Subject: Break-even points, profit m ...

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

Module B (Jun 14)_Question_R

Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

FE PII (Jun 2017) Panelists Report_Final

You don't have access right to view the details. Please login.

FE PII (Jun 2017) Panelists Report_Final

You don't have access right to view the details. Please login.

Module B LP summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

Module B LP Summary of Changes 2015

September 2015 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

The DTC 30-Aug-02

IUI UO u rKI I ; I rftA O J UOU Int. Uiv ftl. u 8522523 0180 The DTC Association (The Hong Kong Association of Restricted Licence Banks and Deposit-taking Companies) 1dX/i} Q] /i}ttfl (Ntarj&#Il ...

Module C (Dec 17)_Answer

Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

FE (Jun 17) Paper II_Answer

You don't have access right to view the details. Please login.

SCPD18101001_HandoutForSeminar

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

hkfrs11

Joint Arrangements Hong Kong Financial Reporting Standard 11 HKFRS 11 Revised July 2019September 2022 JOINT ARRANGEMENTS Copyright 2 HKFRS 11 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

...

...

featuredbooks-mar

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 Company Law Books E-books E-journals ...

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 ...

newbooks-mar

New Books in Library (Mar/Apr 2014) Company Law Title /Author: Butterworths Hong Kong company law handbook : Companies Ordinance (Cap 32) /annotators, Roman Tomasic, ELG Tyler, Vanessa Stott ; contrib ...

16-10-2013_Module D part 1

You don't have access right to view the details. Please login.

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 ...

proquest-db-guideline-v1

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\5715 Annie Lee Library Electronic Resources\Proquest User Guide -1.doc 1 Hong Kong Institute of CPAs Library Proquest Database User ...

IFRIC_D22

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

06

pwcBY EMAIL: commentletters@hkicpa.org.hk Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong 22 Apr ...

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

M12 Pilot Paper

Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...

20141022_MPS_C_S2

You don't have access right to view the details. Please login.

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

i2c-impairment

1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB SUPPLEMENT TO EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: IMPAIRMENT Comments to ...

Module D (Jun 16)_Question

Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

Module D Jun 2018Question

You don't have access right to view the details. Please login.

P293

TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (June 2017 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 ...

Panelists_Report_Mod_B_(Jun_17)_Final

You don't have access right to view the details. Please login.