isa300
1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 300 “Planning the Audit” ...
sub_irbrp2
Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
AGM booklet
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Reasons for Decision_Ip, Chang & Wong__0758C
Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...
Module 11_LP_Vol 2
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hkas39
Financial Instruments: Recognition and Measurement Hong Kong Accounting Standard 39 HKAS 39 Revised July 2021September 2022 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT Copyright 2 HKAS 39 (202 ...
1_301
1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...
IC13_14_15Q_20July2018_edited
IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...
D-16-1140F_Order and Reasons for Decision_edited
IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...
Topic1
1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
CPAA
CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...
techwatch122
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 ...
techwatch122
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 ...
techwatch118
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 ...
techwatch118
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 ...
ttsq2
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
ttsq2old
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
techwatch105
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 ...
techwatch105
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 ...
techwatch104
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch104
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
techwatch100
In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...
joint-declaration-annex1_chi
1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪,就中国新的中国企业 ...
techwatch97
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 ...
techwatch97
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 ...
techwatch95
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 ...
techwatch95
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 ...
case-comp-2010-prc
2010年度專業資格課程(QP) 個案分析比賽暨午餐會你找到通往成功的道路了嗎? 有機會贏取豐富獎金, QP 費用豁免及獲得實習機會, 為個人履歷表增添重要的一筆! 提供實習機會之機構包括: • 天健正信會計師事務所廈門分公司• 立信大華會計師事務所有限公司• 中青旅控股股份有限公司• 大信會計師事務所• 安永華明會計師事務所• 畢馬威華振會計師事務所• 瑪澤咨詢(上海)有限公司北京分公司• 奧美 ...
D24_IFRIC_Draft_Interpret
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
ED-D24
International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...
concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
Comparison_IASE_ED_SME
IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...
concordance2007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
techwatch40
TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...
hksa570
GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...
hksa570
GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...
CL7
23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...
HKICPA Membership Survey 2016
2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...
1428P_27Aug2020_DC order_edited
IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...
update255
i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...
update041
Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...
improve1012
ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...
update140
Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
Legal_Pronouncements_2002
摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...
ED1_Basis conclusion
Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...
ED1_Basis_conclusion
Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...
Easy Store_Product List_till Sep
**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...
Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022
Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
update136
i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...
update074
Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
ED2
Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...
ISSB下一步的工作計劃應是甚麼?
本文概述了公會對ISSB「議程優先事項的諮詢」意見徵詢稿(Request for Information on Consultation on Agenda Priorities)的回應 2023年8月,公會準則制訂部對國際可持續發展準則理事會(ISSB)有關「議程優先事項的諮詢」意見徵詢稿(Request for Information on Consultation on Agenda Pri ...
GBA Policy Articles (Updated in July 2024)
GBA Policy Articles (Updated in July 2024) Posted Links 11 Sep 2024 前海發佈新"十二條"支持港澳表年就業創業,現正接受2024年度申報 21 Aug 2024 《廣東省促進港澳表年在粵港澳大灣區內地九市就業創業條例》9月1日起施行 26 July 2024 廣州放鬆對港澳台及外籍人士購房限制 12 July 2 ...
update210
i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...
ETS_Module B_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module B_final
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SCPD18100201_Handout
Introduction and Experience Sharing on HKEx ESG Reporting Presented by: Mr. Edward Lau and Mr. Kingsley Cheng Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 2 October 20 ...
SCPD18092101_handout
1 Healthy Life Style and Stress Management Seminar Presented by: Mr. Leung Chi Ho Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 21 September 2018 Disclaimer The materia ...
6
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 201 Venue: Offices of HKICPA Participant: Not disclosed, practitioner Specific responses with re ...
Class 1
馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士,舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程,能順利完成人生第一個長跑比賽,參與此有益身心之運動。***不參加渣打比賽,也歡迎參加此馬拉松訓練班,增加對馬拉松訓練之知識。報名資格: 任何人年滿18 歲,身體適合長跑訓練(請咨詢醫生) 皆可參加。教練: 課程由馬拉松訓練中心有限公司 ...
Class 1_old
馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士,舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程,能順利完成人生第一個長跑比賽,參與此有益身心之運動。***不參加渣打比賽,也歡迎參加此馬拉松訓練班,增加對馬拉松訓練之知識。報名資格: 任何人年滿18 歲,身體適合長跑訓練(請咨詢醫生) 皆可參加。教練: 課程由馬拉松訓練中心有限公司 ...
Class A
馬拉松訓練中心有限公司2019 渣打十公里/長跑訓練班馬拉松訓練中心為2019 年渣打十公里或開始參與長跑人士,舉辦為期十三週之每週一堂訓練班。期望學員藉此訓練課程,能順利完成人生第一個長跑比賽,參與此有益身心之運動。***不參加渣打比賽,也歡迎參加此馬拉松訓練班,增加對馬拉松訓練之知識。報名資格: 任何人年滿18 歲,身體適合長跑訓練(請咨詢醫生) 皆可參加。教練: 課程由馬拉松訓練中心有限公司 ...
585th_180626
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Notes to Team Representative
Last updated: 28 May 2018 P:\E&T\AAOSET(JK)\Exams\2018 Exams\20181\Marking School\Notes\_18.05.28.docx 1 Marking School – Role: Each Team Representative (TR) leads a team of markers to perform ma ...
FSIG lunch seminar
June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...
Paper 05A
Page 1 of 3 PAPER: 05A Submission date 12/03/2018 Potential implementation question Question: Whether the lowest level of the unit of account used in IFRS17 must be the legal form of the contract afte ...
iisg_setup
Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...
Circular_SnIG-training-1708
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in August for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...
170616_coffee_sharing
Coffee Sharing Tsit Wing Coffee Prepared by: Ron Yu Coffee Sharing Prepared by: Ron Yu 16th June, 2017 Agenda • What is Coffee • Botany • Coffee History • Arabica vs. Robusta • From Tree to Cherry Far ...
Circular_SnIG-training-1707
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in July for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are av ...
Issue 9_170418
Forensic Update News from your forensics interest group -ForensIG Issue no. 9 (April 2017) Highlights In this issue, we feature: Corruption Perceptions Index Recap of the Forensic debate and spring ...
Circular_SnIG1703
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in March -April for members who wish to hone their skills at this cue sport. Beginner and intermediate session ...
Circular_SnIG1702
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in February for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...
Circular_SnIG1612
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in December to January for members who wish to hone their skills at this cue sport. Beginner and intermediate ...
Circular_SnIG1611
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in November for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions ar ...
Circular_SnIG1610
Snooker Training Courses The Snooker Interest Group (SnIG) has organized training courses in October for members who wish to hone their skills at this cue sport. Beginner and intermediate sessions are ...
superstar_mid autumn_order form2016
定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...
Circular_DBIG160724_v2
Dragon Boat Fun Day cum Eco Tour The Dragon Boat Interest Group (DBIG) is organizing a fun day cum eco tour for members to explore the fun of paddling. Together with some experienced DBIG members, par ...
AIG160727_Fitness training class
Fitness Training Class The Athletics Interest Group (AIG) has organised a fitness training which aims to provide a stretching training for members. Dates: 27 July and 3, 10, 17, 24 & 31 August (to ...
Circular_160624_v2
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
Circular_160624_v2_1
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
Circular_GIG160624
Indoor Golf Gathering The Golf Interest Group (GIG) is organizing its first indoor golfing event at GreenLive Club, one of the world's largest indoor golfing facilities, to allow members to enjoy ...