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pr-20100708e

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs won 3 top US Awards for its "The Money Secrets of Children" Documentary (HONG KONG, 8 July 2010) – The Hong Kong Institute ...

發布日期: 2010-07-08

File Type: pdf | Size: 108 KB

Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs issues new standard for private companies New financial reporting standards ease burden of using full standard (HONG KONG, 30 ...

發布日期: 2010-04-30

File Type: pdf | Size: 26 KB

pr-20091005e

1 To: Assignment/News/Business Page Editor Statement from the Hong Kong Institute of CPAs Regarding Ernst & Young and Akai Holdings (HONG KONG, 4 October 2009) — The Hong Kong Institute of CPAs le ...

發布日期: 2009-10-02

File Type: pdf | Size: 55 KB

PR-20090921e

1 To: Assignment/News/Business/Education Page Editor Hong Kong Institute of CPAs notes another record-breaking year for home-grown accountancy qualification More than 1,600 chose the qualification for ...

發布日期: 2009-09-21

File Type: pdf | Size: 26 KB

Restructuring and Insolvency Faculty

The Restructuring and Insolvency Faculty ("RIF") was established by the Institute in 2008. It is an important forum for insolvency practitioners (“IPs”) and those interested in the restructu ...

發布日期: 2009-07-16

Personal information

General Our Use of Your Information Our Disclosure of Your Information Security Data Access and Correction General The Hong Kong Institute of Certified Public Accountants seeks only to collect and kee ...

發布日期: 2009-05-04

031126

To: News/Business Editor (FOR IMMEDIATE RELEASE) 26 November 2003 HKICPA Adopts International Audit Independence Rules The Hong Kong Institute of Certified Public Accountants (HKICPA) has adopted as l ...

發布日期: 2009-03-27

File Type: pdf | Size: 16 KB

PR-20090303e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 3 March 2009) — On 9 January 2009, a disciplina ...

發布日期: 2009-03-03

File Type: pdf | Size: 52 KB

HKICPAStaffSummaryofHKFRS2

HKFRS 2 Shared-based Payment – Vesting Conditions and Cancellations HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for ...

發布日期: 2008-04-15

File Type: pdf | Size: 59 KB

Specimen

SPECIMEN CPD RECORDS FORM The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

發布日期: 2006-05-09

File Type: pdf | Size: 784 KB

021127e

-1 -To: News/Business Editor 27 November 2002 (For IMMEDIATE RELEASE) Accounting for Share-based Payment The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FASC) has ...

發布日期: 2002-12-03

File Type: pdf | Size: 312 KB

020826e

-1 -To: News/Business Editor 26 August 2002 (FOR IMMEDIATE RELEASE) Exposure Draft of Proposed Amendments to IAS 32 and IAS 39 The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...

發布日期: 2002-09-05

File Type: pdf | Size: 54 KB

aa-enrol(March)

aa-enrol(March) 1 Dear new member, Teach young people the money values of "Rich Kid, Poor Kid" We would like to invite you to join us as an accountant ambassador to represent the profession ...

File Type: pdf | Size: 134 KB

080729e

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs Gets CEPA Extension Agreement Eases Market Restrictions between Professionals (Hong Kong, 29 July 2008) — A new agreement signed tod ...

File Type: pdf | Size: 56 KB

aa-enrol(March)pdf

aa-enrol(March)pdf 1 Dear new member, Teach young people the money values of "Rich Kid, Poor Kid" We would like to invite you to join us as an accountant ambassador to represent the professi ...

File Type: pdf | Size: 134 KB

aa-enrol(March)pdf_1

aa-enrol(March)pdf_1 1 Dear new member, Teach young people the money values of "Rich Kid, Poor Kid" We would like to invite you to join us as an accountant ambassador to represent the profes ...

File Type: pdf | Size: 134 KB

aa-enrol(March)pdf_2

aa-enrol(March)pdf_2 1 Dear new member, Teach young people the money values of "Rich Kid, Poor Kid" We would like to invite you to join us as an accountant ambassador to represent the profes ...

File Type: pdf | Size: 134 KB

ASBJ2019

NEWS RELEASE 27 February 2019 Representatives of Accounting Standard-Setters of Hong Kong and Japan Hold Meeting in Hong Kong Representatives of the Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 269 KB

EN PR1691PPress Release Cleanrevised

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 14 July 2023) On 8 June 2023, a Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 464 KB

EN PR1691PPress Release Clean

File Type: pdf | Size: 464 KB

20121206_ModuleC_Essay

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發布日期: 2012-12-18

File Type: pdf | Size: 3 MB

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

File Type: pdf | Size: 3 MB

FSIG Lunch Seminar - Updates on the Insurance Regulatory Regime in HK - from the Commissioner of Insurance

3 Jun 2016

HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners

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發布日期: 2019-02-01

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

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發布日期: 2018-09-01

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

220926090622 78448bee8265400b88376d7a935fcdd1_20220926170620 93745944 220926090622-ec811949f0af6c221b8171301f0e0933 37530941/93745944 ec811949f0af6c221b8171301f0e0933 Section 1: HK(IFRIC)-Int 2 Member ...

發布日期: 2018-09-01

HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

220926083436 220926083436-ebc90442d46f54e3fa1f9e832e5754ac 814a98da3dfc4e1b92a9151d7174beb9_20220926163435 ebc90442d46f54e3fa1f9e832e5754ac 93745503 37530941/93745503 Section 1: HK(IFRIC)-Int 16 Hedge ...

發布日期: 2018-09-01

HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine

220926083121 fdd504d35f8f40ce8907d7fe88bb449d_20220926163120 93745480 220926083121-e211047247ef9bef12d04a19041cb9ea 37530941/93745480 Section 1: e211047247ef9bef12d04a19041cb9ea HK(IFRIC)-Int 20 Strip ...

發布日期: 2018-09-01

HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities

HKSICInt 10 Government Assistance No Specific Relation to Operating Activities 220926082842 53663a8b671743cfa01d6f78daf3b40b_20220926162840 220926082842-92cd18fa8ac00794fb05b981ed4badde 37530941/93745 ...

發布日期: 2010-08-01

HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

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發布日期: 2010-07-01

HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

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發布日期: 2010-07-01

976r11_SET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...

發布日期: 2016-11-21

File Type: pdf | Size: 1 MB

techwatch93

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: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch93

發布日期: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch81

Issue 81 • July 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

發布日期: 2009-07-08

File Type: pdf | Size: 429 KB

techwatch74

發布日期: 2008-12-04

File Type: pdf | Size: 219 KB

pr-20160215-en

1 Dear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear Assignment Dear Assignment /NewsNews News /BusinessBusiness Business Business Section ...

發布日期: 2016-02-15

File Type: pdf | Size: 143 KB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

File Type: pdf

TF event (10

File Type: pdf

Accreditation guidelines_Overseas Deg Prog conducted in HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

發布日期: 2013-10-25

File Type: pdf | Size: 294 KB

Module 12_LP

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File Type: pdf | Size: 15 MB

3HK-form-1111

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3職員查詢。The offers ar ...

發布日期: 2011-11-23

File Type: pdf | Size: 194 KB

newbooks-sep

New Books in Library (Sep 2011) Audit and Assurance Title /Author: Performance auditing : contributing to accountability in democratic government /edited by Jeremy Lonsdale, Peter Wilkins, Tom Ling Pu ...

發布日期: 2011-09-09

File Type: pdf | Size: 211 KB

11061112

國家體育總局批准中國體育舞蹈聯合會香港體育舞蹈聯盟有限公司主辦第5屆香港體育舞蹈節潔柔之星舞動中華中順潔柔‧2011中國體育舞蹈公開系列賽(香港站) (中國香港體育協會暨奧林匹克委員會六十週年慶祝活動) 地點：香港伊利沙伯體育館門票預訂表格姓名電話電郵地址6月11日夜場(19:30) 業餘組拉丁舞、職業組標準舞200 元100 元張元少兒組標準舞、少年組拉丁舞青年組標準舞、壯年組拉丁舞6月12日夜 ...

發布日期: 2011-04-20

File Type: pdf | Size: 616 KB

bpubforsale_form3_10

Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...

發布日期: 2005-05-24

File Type: pdf | Size: 486 KB

candidate7

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File Type: pdf | Size: 2 MB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...

244

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 26 July 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2018-09-12

File Type: pdf | Size: 197 KB

976r15_SET_StudentExpress_Flyer_171205

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

發布日期: 2017-12-05

File Type: pdf | Size: 432 KB

techwatch73

發布日期: 2008-11-04

File Type: pdf | Size: 289 KB

TechWatch201

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

File Type: pdf | Size: 406 KB

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

311n5int 220808085245 dd4dfd9048b7c56a22aafdd635afa310 220808085245-dd4dfd9048b7c56a22aafdd635afa310 x 92969408 Section 2:

發布日期: 2024-07-09

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

c53a584c557841f3b5e67e34af94086d_20221215095737 221215015739 221215015739-20503d13e3561853519e480fe5aed308 95163719 20503d13e3561853519e480fe5aed308 37530941/95163719 Section 2: HK-Int 5 (Revised) Pre ...

發布日期: 2021-03-22

apm_egmcl

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File Type: pdf | Size: 3 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 2 MB

update033

Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

pr-member-poll-0507-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...

發布日期: 2014-05-07

File Type: pdf | Size: 298 KB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

File Type: pdf | Size: 12 MB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

ma-0320-tc

1 致：編採主任及記者：世界頂尖女會計師談兩性平等A Plus 三月號已經出版，今期專題包括國際會計師聯會首位女會長的訪問、美國證券交易委員會與中國四大會計師事務所達成協議的影響，還有訪問在露營及划艇業務公司工作的會計師、介紹新《公司條例》執行一年來的情況，以及如何建立團隊精神（香港，二零一五年三月十九日） — Olivia Kirtley 是代表全球250 萬會計師的國際會計師聯會新任首位女會 ...

發布日期: 2015-03-19

File Type: pdf | Size: 298 KB

20170222-en

1 Dear Assignmentear Assignmentear Assignmentear Assignmentear Assignmentear Assignment ear Assignmentear Assignmentear Assignmentear Assignmentear Assignmentear Assignment /News News /BusinessBusines ...

發布日期: 2017-03-31

File Type: pdf | Size: 169 KB

2022

Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...

發布日期: 2022-04-04

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

發布日期: 2016-06-01

130426

Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...

發布日期: 2013-03-27

File Type: pdf | Size: 417 KB

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 Derivatives Securities Books E-books ...

發布日期: 2013-03-01

File Type: pdf | Size: 662 KB

S091007S

Latest Developments on the Practice of China’s Enterprise Bankruptcy Law Programme Code: Speaker Dr. Yin Zhengyou (尹正友博士), Head of the Insolvency & Restructuring Department of W&H Law Firm; E ...

發布日期: 2011-09-08

File Type: pdf | Size: 162 KB

Healthy Finances

Hospital Authority Accounting Officer II Kathy Lau takes top honours at the highest level of the QP.

發布日期: 2022-07-28

What’s it worth?

Derick Lam uses the skills he acquired as a CPA to visualise business stories behind the numbers.

發布日期: 2020-09-11

Techsource_April 2017

Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Summer 2017 Three ways to boost your analytical skills In this age of information overload, employers are looking for accountants who ...

發布日期: 2017-03-28

File Type: pdf | Size: 160 KB

ASIFMA Invitation

Keynote Debate: Will China Be Able to Navigate a Soft Landing? Mark Austen Chief Executive Officer, ASIFMA, Hong Kong. Mark was formerly with the Association for Financial Markets in Europe (AFME). He ...

發布日期: 2016-05-11

File Type: pdf | Size: 294 KB

pr20151211-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 11 December 2015) — The Hong Kong Institute of Certified Public ...

發布日期: 2015-12-17

File Type: pdf | Size: 138 KB

staying_in_control

Staying in Control The world of internal controls is always changing; a new set of guidelines aims to help Internal controls need to be integrated into businesses, and those businesses need to be more ...

發布日期: 2013-08-19

File Type: pdf | Size: 151 KB

pr-20121102-en

Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs graduates home-grown accountancy candidates Nearly 1,500 ready to attain the world-recognized qualification that promises glo ...

發布日期: 2012-11-02

File Type: pdf | Size: 111 KB

pr-20120712-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs welcomes LegCo's decision not to include junior staff in scope of clause 399, while expressing disappointment that othe ...

發布日期: 2012-07-12

File Type: pdf | Size: 89 KB

Establishment of the new Taxation Faculty

1 We are pleased to inform you that the Taxation Faculty, the Institute's second specialist faculty, will be established at the beginning of July and a formal launch event will be held on 5 July. ...

發布日期: 2012-06-27

File Type: pdf | Size: 64 KB

info_12

1 We are pleased to inform you that the Taxation Faculty, the Institute's second specialist faculty, will be established at the beginning of July and a formal launch event will be held on 5 July. ...

發布日期: 2012-06-27

File Type: pdf | Size: 64 KB

hkas19-july

HKAS 19 (2011) Employee Benefits HKICPA Standard Setting Department Staff Summary (July 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Su ...

發布日期: 2011-07-22

File Type: pdf | Size: 86 KB

jeffrey-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 7 December 2010) — A Disciplinary ...

發布日期: 2010-12-07

File Type: pdf | Size: 106 KB

it-security

20 data from the hard drive of your printer or copier before you dispose of the old unit, presumably because you’re buying a new copier. What harm, you might wonder, could there possibly be in selling ...

發布日期: 2010-09-06

File Type: pdf | Size: 81 KB

pr-20100412e

1 To: Assignment/News/Business Page Editor Statement from the Hong Kong Institute of CPAs regarding 12 April report in Ming Pao (HONG KONG, 12 April 2010) – The Hong Kong Institute of Certified Public ...

發布日期: 2010-04-13

File Type: pdf | Size: 26 KB

hkas24

HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

發布日期: 2010-03-18

File Type: pdf | Size: 86 KB

pr-20100209e

1 Dear Assignment /News /Business Section Editor Hong Kong CPAs say global financial crisis highlights the urgency of adopting corporate rescue measures Proposals include protection from creditor acti ...

發布日期: 2010-02-09

File Type: pdf | Size: 27 KB

pr-20091211e

1 Dear Assignment/News/Business Editor, Hong Kong Institute of Certified Public Accountants Elects New President and Council (Hong Kong, 11 December 2009) The Hong Kong Institute of Certified Public ...

發布日期: 2009-12-11

File Type: pdf | Size: 37 KB

PR-20090903e

Dear Assignment/News/Business Section Editor Hong Kong CPAs say ready cash, cost cutting, key to getting through financial crisis As business leaders, plan to keep costs down, stay cautious now recess ...

發布日期: 2009-09-03

File Type: pdf | Size: 27 KB

successGrad

Successful graduate Prospective CPA Issue No. 48 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 QP – the key to success In an era of boom-and-bust cycles, employees are ge ...

發布日期: 2009-06-30

File Type: pdf | Size: 459 KB

HKAS39andHKFRS7_22Oct2008

22 October 2008 Dear members, Last week we sent you an email apprising you of the fact that Council had approved adopting, for HKFRS, the IASB's amendments to IAS 39 Financial Instruments: Recogni ...

發布日期: 2009-03-27

File Type: pdf | Size: 49 KB

I2C-FCAG

19 March 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties SEEKING INPUT TO QUESTIONS RAISED BY IASB-US FASB FINANCIAL CRISIS ADVISORY GROUP Responses to be received by ...

發布日期: 2009-03-19

File Type: pdf | Size: 119 KB

I2C_FCAG

發布日期: 2009-03-19

File Type: pdf | Size: 119 KB

I2C_FCAG

發布日期: 2009-03-19

File Type: pdf | Size: 119 KB

Lee

Employer in focus Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Prospective CPA Issue No. 44 Blooming success built on quality people Every company has its own philos ...

發布日期: 2009-03-11

File Type: pdf | Size: 345 KB

Improve-HKFRS

Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general g ...

發布日期: 2008-11-28

File Type: pdf | Size: 71 KB

HKICPA-SS-HKFRS_Nov08

1 Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general ...

發布日期: 2008-11-27

File Type: pdf | Size: 53 KB

Info_sheet

Corporate Finance Interest Group INFORMATION SHEET Scope and Focus of the Corporate Finance Interest Group (CFIG) The term “corporate finance”, in general, covers every decision a corporation makes th ...

發布日期: 2008-08-08

File Type: pdf | Size: 140 KB

aplus_april_2008

[ 40 ] A Plus April 2008I have great news to report: For the first batch of practice review electronic questionnaires, only a single digit number of practices – out of around 1,500 – have yet to comp ...

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time

Management [ 58 ] A Plus April 2007 We think about every day. It doesn’t take a leap of faith to realize that is one of the most valuable commodities in today’s workplace. In the 1940s, quality man ...

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070329e

1 Dear Assignment/News/Business Editor, Keep GST on the Table, says Hong Kong Institute of CPAs Other options are worth considering (HONG KONG, 29 March 2007) – The Hong Kong Institute of CPAs says th ...

發布日期: 2007-03-29

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061214e

1 Dear Assignment/News/Business Editor, Majority of Accountants Say Hong Kong has Fiscal Problems Split on Ways to Mend This (HONG KONG, 14 December 2006) — The majority of accountants in Hong Kong (7 ...

發布日期: 2006-12-14

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record2

S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance o ...

發布日期: 2004-09-06

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brecord2

L:\PAT\HOMEPAGE\sample.DOC S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that th ...

發布日期: 2004-08-20

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160604e

-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...

發布日期: 2004-06-16

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170504e

-1 -To: News/Business Editor, 17 May 2004 (For immediate release) HKSA Proposes Implementation of a Financial Reporting Framework for Small and Medium-Sized Entities in Hong Kong The Hong Kong Society ...

發布日期: 2004-05-17

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070404e

-1 -Dear News/Business Editor, 7 April 2004 HKSA Announces Release of Important New Hong Kong Accounting Standards (HKAS) The Hong Kong Society of Accountants (Society) has made an important step towa ...

發布日期: 2004-04-07

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050104e

-1 -To: Assignment/News/Business Editor, 5 January 2004 Hong Kong Society of Accountants Welcomes Proposed Public Sector Accounting and Financial Reporting Reforms The Hong Kong Society of Accountants ...

發布日期: 2004-01-05

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copyright_bill2003_app1

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLMG, M2573 11 April 2001 The Hon. Kenneth Ting Woo-shou, Chairman, LegCo Panel on Commerce and Industry Legislative Council Secretariat, 3rd Floor, Cit ...

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code_of_ehtics

Society News 12 THE HONG KONG ACCOUNTANT NOVEMBER 2002 An Exposure Draft (ED) of the proposed HKSA Code of Ethics (Hong Kong Code) has been released for consultation until 15 December 2002. The ED is ...

發布日期: 2002-11-22

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sub_due19

1 Our Ref.: C/FRSC 26 July 2019 Erkki Liikanen The Trustees of the IFRS Foundation Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD United Kingdom Dear Erkki, Proposed amendments to th ...

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Smart tips from winning teams in 2020

1 Hong Kong Institute of Certified Public Accountants Business Case Competition 2020 Smart Tips from Winning Teams How to do research Identify the key issues before any research to facilitate efficie ...

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EN PR_1568PC_Press Release_r

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 15 November 2023) On 11 October 2023, a Disciplinary Committee of the ...

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LexisNexis_HKICPA_Flyer_202201

You may also be interested in… This extensive three-volume set provides quick and easy access to Stamp Duty and Profits Tax. The text is designed to be of practical use to the tax practitioner, and in ...

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pr-20170110-en

1 Dear Assignment/News/Business Assignment Editor Hong Kong Institute of CPAs’ forward-looking budget proposals focus on enhancing the tax regime and keeping Hong Kong wealthy and healthy Tax policies ...

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HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, G ...

發布日期: 2016-12-23

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HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1 HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, ...

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HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

HKIFRICInt 6 Liabilities arising from Participating in a Specific Market Waste Electrical and Ele 220926090356-26e3b506a6eb2decf26d6240f3c9afe5 220926090356 26e3b506a6eb2decf26d6240f3c9afe5 93745919 d ...

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HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

HKIFRICInt 14 HKAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their I 93745525 220926083720 220926083720-27e99a47e01414a23a75a5ea567ba1d2 37530941/93745525 0541c2b4f8ec4a ...

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HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Entity or its Shareholders

HKSICInt 25 Income taxes Changes in the Tax Status of an Entity or its Shareholders 220926082732 fbfb697dd41a4f169e6e1b9b584b17cf_20220926162731 220926082732-fb1bbdcbf1320ddffa03e5c0965995d5 fb1bbdcbf ...

發布日期: 2010-08-01

past_snippets

1 Commemorating the ruby anniversary – past snippets Accounting for Hong Kong since 1973, the Institute is commemorating its 40th anniversary this year. Below are some facts about accounting and the w ...

發布日期: 2013-11-18

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techwatch119

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

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發布日期: 2012-09-10

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發布日期: 2009-12-07

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pressrelease(eng)

pressrelease(eng) 1 Dear Assignment/News/Business Assignment Editor New Qualification Programme to groom future talent Institute releases Position Paper for CPA qualifying process reform (HONG KONG, 4 ...

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Ren_FB Corp Offers 2024 Jan

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

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Ren_FB Corp Offers 2023 Feb

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Ren_FB Corp Offers 2024 Apr

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B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

發布日期: 2012-03-27

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HKICPA Statement on Extraordinary General Meeting

[Hong Kong, 2 March 2018] In response to the request of more than 100 members, the Hong Kong Institute of Certified Public Accountants (HKICPA) called an extraordinary general meeting on 2 March 2018, ...

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Eflyer_vogue_2017

優惠條款•開單前需出示會員証方可享用優惠•店員需核對會員証•需於結賬後全數付款•此優惠不可與其他優惠同時適用•不適用於快期服務•此優惠有效期由2017年1月1日至2017年12月31日•如有任何爭議，雅潔洗衣保留提供此優惠的最終決定權Terms & Conditions •Present member card before bill settlement •Member card ver ...

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well-location2

Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...

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well-location

發布日期: 2010-08-11

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S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

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reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

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AT-HK Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

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發布日期: 2018-10-04

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Module B (Dec 2017)_Answer

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update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

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Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

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Module 9

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acca&bpp

acca&bpp HONG KONG SOCIETY OF ACCOUNTANTS 21 November 2001 Purchase of ACCA and BPP Series Name: _____________________ Student Reg. No.: _______________________ Date: _______________________ NEW S ...

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Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

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Module 1

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HKAS 12 Income Taxes

How to calculate the average tax rate for deferred tax purposes in the financial How to calculate the average tax rate (Footnote 3) for deferred tax purposes in the financial statements under the two- ...

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Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

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HK_20182

Credit Card Authorization Form To settle the QP enrolment fee(s) for December 2018 Session by instalments, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment Fee Date ...

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Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

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Module 2

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Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

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Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

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Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

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Handbook_OrderForm

Name of member/subscriber: Institute membership/student no. (if applicable): Contact number: Email address: Members’ Handbook Order form 2008-2009 Mailing label (Please print in block letters) Name: A ...

發布日期: 2009-01-16

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sub-form18_19

Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: 2019-2020 Subscriber’s information Payme ...

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update080

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PRC_20182

Credit Card Authorization Form (Mainland China) To settle the QP enrolment fee(s) for December 2018 Session, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment* Transa ...

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Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

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Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

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Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

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annex1app2_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

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(Corrected pages) Module C June 2014 Session Workshop Materials

(Corrected pages) Module C June 2014 Session Workshop Materials Business Assurance 8 Additional Information Financial Information Extracts Statement of profit or loss and other comprehensive income fo ...

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C - additional information 20111

Business Assurance 8 Additional Information Financial Information Extract Draft statement of comprehensive income for the year ended 31 March 2011 Note Draft 2010/11 HK000 Actual 2009/10 HK000 Turnove ...

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contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

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Zung Fu Flyer til 31 March 2024 Eng

The government's new electric vehicle tax is coming into effect on 1 April. Mercedes-Benz‘s full range of all-electric models are available with limited stock for immediate delivery so that you ca ...

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50th anniversary collections - order form

50th Anniversary Souvenir Collections Paper Tube with Towel (code: 50THANN01) A5 Note Book (code: 50THANN04) Post-it (code: 50THANN05) HK48 HK88 HK38 Tote Bag (code: 50THANN02) Webcam Cover (code: 50T ...

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Module B Jun 18Answer

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Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

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Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

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A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

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Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

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ct-jan

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ct-jan-2010

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