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CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

ab3

發布日期: 2008-09-26

File Type: pdf | Size: 111 KB

ConsultationPaper_FR

1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...

發布日期: 2008-05-28

File Type: pdf | Size: 135 KB

I2C-CP-FR

發布日期: 2008-05-28

File Type: pdf | Size: 135 KB

CO_Rewrite0707

1 By e-mail and by fax (2869 4195) 3 July 2007 Our Ref.: C/SSD Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong. Dear Sirs, Comm ...

發布日期: 2007-07-04

File Type: pdf | Size: 96 KB

CO_Rewrite0707

發布日期: 2007-07-04

File Type: pdf | Size: 96 KB

CO_Rewrite0707

發布日期: 2007-07-04

File Type: pdf | Size: 96 KB

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

發布日期: 2004-10-28

File Type: pdf | Size: 158 KB

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

發布日期: 2004-09-03

File Type: pdf | Size: 167 KB

HKAS30cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...

發布日期: 2004-06-14

File Type: pdf | Size: 140 KB

AML_and_Companies_(Amendment)_2017_Bills_Submission

AML_and_Companies_(Amendment)_2017_Bills_Submission 1 By email (bc_07_16@legco.gov.hk) and by hand 23 October 2017 Our Ref.: C/AML, BH37794 Hon Wong Ting-kwong, Chairman, Bills Committee on Anti-Money ...

File Type: pdf | Size: 235 KB

sub_cpsr

Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 30 December 2020 Mr Erkki Liikanen IFRS Foundation Columbus Building 7 Westferry Circus Canary Whar ...

File Type: pdf | Size: 121 KB

snps1s2

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information [Draft] IFRS S2 Climate-related Disclosures Proposals The International Sustainability Standards Boa ...

File Type: pdf | Size: 173 KB

t6lf

Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 439 KB

6lf

Circular on Reporting to Grantees of the Language Fund 1 May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountants This Circul ...

File Type: pdf | Size: 435 KB

lf1212

Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...

File Type: pdf | Size: 433 KB

3_283

Statement 3.283 (October 92) 1 STATEMENT 3.283 AUDITING GUIDELINE GUIDANCE FOR INTERNAL AUDITORS (Issued October 1992; revised September 2004 (name change)) Introducton This guidance provides advice t ...

File Type: pdf | Size: 146 KB

6mkr

Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

7clr

Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...

File Type: pdf | Size: 435 KB

7mkr

Circular on Reporting to Grantees of the Language Fund 1 May 2022February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2022 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

6clr

File Type: pdf | Size: 436 KB

sub_15pir

Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 October 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

File Type: pdf | Size: 432 KB

wac150626

This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...

發布日期: 2015-04-16

File Type: pdf | Size: 358 KB

wqc04

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2014-02-25

File Type: pdf | Size: 195 KB

wqc03

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2014-01-17

File Type: pdf | Size: 199 KB

wac131103_1

Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...

發布日期: 2013-10-04

File Type: pdf | Size: 200 KB

wac131103

發布日期: 2013-10-04

File Type: pdf | Size: 200 KB

ic_wk1013

Technical Learning and Support Programme 2013 Getting Familiar with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand elements of internal contr ...

發布日期: 2013-08-28

File Type: pdf | Size: 468 KB

wqc1013

Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

發布日期: 2013-08-28

File Type: pdf | Size: 287 KB

wau1310

Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...

發布日期: 2013-08-15

File Type: pdf | Size: 234 KB

wqc07

Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

發布日期: 2013-06-28

File Type: pdf | Size: 222 KB

wac130810-15

Technical Learning and Support Programme 2013 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial st ...

發布日期: 2013-06-28

File Type: pdf | Size: 222 KB

wec07

Technical Learning and Support Programme 2013 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decisi ...

發布日期: 2013-06-28

File Type: pdf | Size: 219 KB

wacform

Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

發布日期: 2013-04-17

File Type: pdf | Size: 201 KB

wauform

發布日期: 2013-04-17

File Type: pdf | Size: 211 KB

wia0511

Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...

發布日期: 2013-03-19

File Type: pdf | Size: 214 KB

wga0313

Technical Learning and Support Programme 2013 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: 2013-02-18

File Type: pdf | Size: 213 KB

wga1302

Technical Training and Support Programme 2013 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: 2012-12-19

File Type: pdf | Size: 404 KB

coe13jan

Technical Training and Support Programme 2012 11 The revised Code of Ethics for Professional Accountants The HKICPA Code of Ethics for Professional Accountants (the Code) was revised in June 2010 to m ...

發布日期: 2012-11-23

File Type: pdf | Size: 200 KB

emd_ss121101

Technical Training and Support Programme 2012 9 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the model for Ethical Deci ...

發布日期: 2012-09-19

File Type: pdf | Size: 297 KB

wedm

發布日期: 2012-07-19

File Type: pdf | Size: 211 KB

SandyLau

Interview and write-up By Rhys Brabiner Route to success with QP AA PPrraaccttiiccaall AApppprrooaacchh During her academic study and professional career, Sandy Lau has always taken a practical approa ...

發布日期: 2008-01-31

File Type: pdf | Size: 267 KB

DPS0606

1 8 April 2006 Your Ref: B9/62/2C Our Ref.: C/IPC, M40561 Mr. Raymond Chan Division Head Banking Development Department Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Fina ...

發布日期: 2006-06-07

File Type: pdf | Size: 118 KB

File Type: pdf | Size: 403 KB

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HKAS30cl

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sub_cpsr

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