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01_10

Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...

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10sa25022

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01_10

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sa60022

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 600Sta ...

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支援中小型執業所的需求

香港會計師公會成立中小型執業所委員會，是為了應對本港會計師事務所遇到的各種挑戰。中小型執業所委員會成員講述專業準則與法規、吸引人才、科技和服務多元化等關切議題，以及公會在協助事務所應對這些急速發展，以及利用新科技實現長遠發展中所扮演的角色。撰文：Nicky Burridge 攝影：Leslie Montgomery （從左至右）潘永祥會計師事務所合夥人及中小型執業所委員會（SMPC）成員潘俊華； ...

發布日期: 2021-05-20

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

發布日期: 2019-03-25

File Type: pdf | Size: 464 KB

iesbas_sw

Survey on the IESBA’s Future Strategy and Work PlanAbout the IESBAThe International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission ...

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update216

i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

發布日期: 2019-03-25

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adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

File Type: pdf | Size: 353 KB

ED7_Improving_Disclosures_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 15 December 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...

發布日期: 2008-12-16

File Type: pdf | Size: 139 KB

risk_management

Risk Management 54 THE HONG KONG ACCOUNTANT JUNE 2003 The Technical Bulletin was prompted by a recent first instance decision of a Scottish Court in the case of Royal Bank of Scotland v Bannerman John ...

發布日期: 2003-05-29

File Type: pdf | Size: 123 KB

eddp_iasb

The views expressed in this presentation are those of the presenter, not necessarily those of the International Accounting Standards Board or the IFRS Foundation. Copyright 2020 IFRS Foundation. All ...

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AGM-47th

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File Type: pdf | Size: 269 KB

tma13091113_form

Welcome Cocktail Reception Guillaume Restaurant 6.00pm – 8.00pm Wednesday 11th September 2013 Conference Day 1 Crown Hotel, River Rooms 2 & 3 8.00am – 5.00pm Thursday 12th September 2013 TMA Award ...

發布日期: 2013-08-12

File Type: pdf | Size: 419 KB

mitsuhiro-takemura

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. 2012 IFRS Foundation. 30 Cannon Street London EC4M 6XH UK. www.ifrs.org ...

發布日期: 2013-05-27

File Type: pdf | Size: 2 MB

CL2pie24

1 Questions from HKICPA to MPFA (Explanatory Memorandum p.49) In respect of your request for specific comments on p.49 of the EM, only question 3 is relevant to the MPFA. Please find our reply in rela ...

File Type: pdf | Size: 213 KB

Factsheet

香港的執業會計師可就國內企業在香港或海外融資提供下列各方面的協助：協助編制籌集資金所需檔會計師報告會計師報告必須由符合香港《專業會計師條例》所定資格的獨立專業會計師審核。• 發行股票上市根據香港現行的上市規則，申請上市的公司一般需要具備若干年的營業記錄。申報會計師須對擬上市公司在有關年度內的業績及資產和負債進行審核，然後作出報告。一般而言，會計師報告的內容大致包括：申請公司的財務報表；會計政策摘 ...

發布日期: 2012-03-06

File Type: pdf | Size: 343 KB

hksa250rev1

Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulati ...

發布日期: 2019-03-25

File Type: pdf | Size: 666 KB

hksa250rev1

File Type: pdf | Size: 666 KB

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...

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1448_PD_Investment Series_OCT2019_v2

14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...

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1448_PD_Investment Series_OCT2019_v2_190906103619

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1448_PD_Investment Series_OCT2019_v2_190906103637

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1448_PD_Investment Series_OCT2019_v2_190906103746

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1448_PD_Investment Series_OCT2019_v2_190906103708

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1448_PD_Investment Series_OCT2019_v2_190906103727

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cl6_rf

1 Comments on IASB Request for Information -Post-implementation Review of IFRS 10 “Consolidated Financial Statements, IFRS 11 “Joint Arrangements” and IFRS 12 “Disclosure of Interests in Other Entitie ...

File Type: pdf | Size: 210 KB

tue0716

Accounting for financing instruments that possess characteristics of both debt and equity is a complex exercise. You will learn in this series of seminar: classification requirements of financial ins ...

發布日期: 2016-08-16

File Type: pdf | Size: 4 MB

tue07160ld

發布日期: 2016-08-08

File Type: pdf | Size: 3 MB

tue0716o

發布日期: 2016-07-28

File Type: pdf | Size: 1 MB

tue160608

Date: 26 July 2016 Time: 6:30 pm – 8:30 pm Venue: HKICPA Training Centre 27/F Wu Chung House Wanchai, Hong Kong Speaker: Mr. Nelson Lam Chairman Nelson CPA Limited Language: Cantonese Competency: Acco ...

發布日期: 2016-06-22

File Type: pdf | Size: 726 KB

tue1606081

發布日期: 2016-06-16

File Type: pdf | Size: 262 KB

wqc0305

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: 2016-03-08

File Type: pdf | Size: 234 KB

tue1606

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2016-03-07

File Type: pdf | Size: 247 KB

wqc160322

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: 2016-02-16

File Type: pdf | Size: 233 KB

tue1605

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

發布日期: 2016-02-03

File Type: pdf | Size: 869 KB

edm160311

ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...

發布日期: 2016-01-22

File Type: pdf | Size: 232 KB

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

發布日期: 2015-11-11

File Type: pdf | Size: 740 KB

tue151215o

發布日期: 2015-11-11

File Type: pdf | Size: 832 KB

tue1516

TUE series on application of new and revised HKFRS/IFRS for 2015 Date Tuesday, 27 October 2015 Time 7:00 pm to 8:30 pm Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen’s Road East Wan ...

發布日期: 2015-09-18

File Type: pdf | Size: 260 KB

tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

發布日期: 2015-08-06

File Type: pdf | Size: 574 KB

wec150910

發布日期: 2015-07-29

File Type: pdf | Size: 234 KB

wqc1526

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: 2015-07-28

File Type: pdf | Size: 245 KB

tue1011

Convertible instruments are common in the financial market. As credit markets are tightened from time to time, more prospective investors would prefer to hold financial instruments with elements of eq ...

發布日期: 2015-07-20

File Type: pdf | Size: 503 KB

tue1509

發布日期: 2015-06-18

File Type: pdf | Size: 194 KB

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支援中小型執業所的需求

hk(ifric)-int 5

iesbas_sw

update216

adm_asfrs7

ED7_Improving_Disclosures_submission

risk_management

eddp_iasb

AGM-47th

tma13091113_form

mitsuhiro-takemura

CL2pie24

Factsheet

hksa250rev1

hksa250rev1

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019

1448_PD_Investment Series_OCT2019_v2

1448_PD_Investment Series_OCT2019_v2_190906103619

1448_PD_Investment Series_OCT2019_v2_190906103637

1448_PD_Investment Series_OCT2019_v2_190906103746

1448_PD_Investment Series_OCT2019_v2_190906103708

1448_PD_Investment Series_OCT2019_v2_190906103727

cl6_rf

tue0716

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tue0716o

tue160608

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