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February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...

ED-PA-IAS24

February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

ifric-d14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

620222

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

HKBN Handbill 20240930 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

Business combinations - Disclosures, Goodwill and Impairment

About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...

EGM_Proxy_Form

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04

Page 1 of 3 HKICPA Roundtable Discussion: Better Communication – the Future of Financial Reporting Date: 31 August 2017 Time: 4:00 pm – 6:00 pm Venue: HKICPA Boardroom, 37/F, Wu Chung House, Wan Chai ...

01

Page 1 of 3 MEETING WITH SMPC TECHNICAL ISSUES WORKING GROUP on 27 July 27 IASB DP/27/1 Disclosure Initiative – Principles of Disclosure Present: Gary Poon, Poon & Co Wing Chan, BDO Limited (Dial- ...

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

CFIG170428_handout

HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...

formipo1704

Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...

360

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...

iasbletter

Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...

ltiasb

Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...

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 ...

Disciplinary proceedings in progress as at 25 August 2016

Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...

YMSC160903

Want to impress your family and friends at this Mid Autumn Festival with something different? Join our moon cake making class to make your own moon cakes. Sign up now! Class A Class B Date & Time ...

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 ...

Tue1601_3

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 ...

tue1601_3

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 ...

tfp150717s

HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...

f150623_1

Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...

f150623

Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...

HKICPA Mentee

Hong Kong Institute of Certified Public Accountants Mentor-Mentee Orientation All rights reserved Tamty McGill Consultants International Ltd. 1 Virginia Choi, JP Country Manager & Managing Consul ...

w150511s

HKICPA workshop: Improving Financial Reporting Quality – Key Findings from Regulators Programme Code: W150511S Financial reporting quality is always a hot topic for market participants and regulators. ...

Results_All

Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...

s141112s

HKICPA seminar: How to Handle Investigations by SFC & Law Enforcement Agencies (re-run) Programme Code: S141112S The seminar will cover: How Securities and Futures Commission (SFC) and law enforc ...

HKET_17Sept14_Artwork

A13 金融F i n a n c i a l N e w s 2014年9月17日星期三優化上市會計師公會批罰則過重倡上限千萬降至500萬免礙競爭 政府原建議，就核數師的紀律處分，最高罰款為1,000萬元，或因不當行為而令上市公司核數師獲利金額、或避免損失金額3倍，以較高為準。憂財局自查自審3權難制衡 會計師公會會長陳錦榮認為，核數師為金融服務提供者而非交易參與者，懲罰應面對公司才符合集體負責制 ...

e-resources_Sep 2014

New e-Resources (September 2014) New EBooks Title : Research handbook on money laundering Editors: Brigitte Unger and Daan van der Linde Publisher: Edward Elgar Pub. Ltd. Year: 2013 Call No.: HV6768 . ...

wac140913

Workshop on the new Companies Ordinance – implications on financial reporting The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the ...

w141008s

HKICPA workshop: Practical Application on Merger Accounting Programme Code: W141008S Accounting Guideline 5 Merger Accounting For Common Control Combinations sets out the basic principles and procedur ...

Circular_Advanced Short Game_1

Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...

Breastfeeding for working women_Ms Tang

資深助產士鄧佩玲在職媽媽– 母乳餵哺在職媽媽復工後能否繼續以母乳餵哺孩子? I)與上司溝通 每天需要兩次在公司擠奶上班前準備上班前(約7:00 – 8:00 a.m.) 親餵寶寶中午(約12:00 – 2:00 p.m.) 第一次擠奶，約需30分鐘下午(約4:00 – 6:00 p.m.) 第二次擠奶，約需30分鐘回家後按寶寶需要親餵餵奶及擠奶時間表(只作參考) II)復工前2-3週宜開始在家建立 ...

213

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 22 May 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...

s140722s

HKICPA seminar: How to Handle Investigations by SFC & Law Enforcement Agencies Programme Code: S140722S The seminar will cover: How Securities and Futures Commission (SFC) and law enforcement age ...

s140527s

HKICPA seminar: Building a Culture of Service Excellence Programme Code: S140527S The seminar will cover: Key features of service culture Benefits of developing a strong service culture Three diffe ...

s140331as

HKICPA/CIMA joint seminar: Driving Better Business Through Improved Performance -Management Accounting in Practice Programme Code: S140331AS Leaders are charged with delivering success for their organ ...

w140326s

HKICPA workshop: Audit of Brokers-Dealers (re-run) Programme Code: W140326S This workshop will provide an introduction to audits of brokers-dealers which are regulated by the Hong Kong Securities and ...

waswam04

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

s140416s

HKICPA seminar: Computer Ethics: a risk and an anti-risk mechanism Programme Code: S140416S Accountants rely on the computer. Failing to identify ethical issues surrounding the computer or neglecting ...

s140328s

HKICPA seminar: The Power of Positive Relationship Programme Code: S140328S Having a positive relationship with your stakeholders at work may likely be the single most essential asset you ought to hav ...

w140315s

HKICPA workshop: Costing: the inside tips, tricks and techniques Programme Code: W140315S It would seem that ‘anyone can do costing’, or so the general feeling is within many businesses but the realit ...

CDR-W100227-2_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

was_wam

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

w131120s

HKICPA workshop: Audit of Brokers-Dealers Programme Code: W131120S This workshop will provide an introduction to audits of brokers-dealers which are regulated by the Hong Kong Securities and Futures C ...

w130911s

How an Auditor Assesses a Valuation Programme Code: W130911S This workshop will introduce you the importance of valuation and fair value measurements (“FVM”) during the course of an audit. It will als ...

F130625

Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...

brett-shadbolt

6/10/20131 2002-2012 Censere Group. All Rights Reserved 7th IFRS Regional Policy Forum Panel Session 5: Valuation for Financial Reporting Presented by Brett Shadbolt 2002-2012 Censere Group. All Rig ...

s130712as

Valuation for Financial Reporting HKFRS 3 – Business Acquisition Programme Code: S130712AS Financial reporting for business combination or purchase price allocation (“PPA”) involves a series of proced ...

CDR-W100227-3_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

F130625V1

Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...