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form-sdi-c

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Competency Assessment for the Specialist Designation in Insolvency (Form SDI-C) NOTES: 1. The applicant will need to demonstrate to his/her Supervis ...

File Type: doc | Size: 478 KB

311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

File Type: pdf | Size: 204 KB

spm_cad1

Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...

發布日期: 2007-02-05

File Type: pdf | Size: 794 KB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

qa-report2017

REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

發布日期: 2018-04-13

File Type: pdf | Size: 2 MB

update194

i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

發布日期: 2013-09-02

File Type: pdf | Size: 894 KB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module C_Preseen_20172

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發布日期: 2017-08-10

File Type: pdf | Size: 2 MB

20141021_MPS_A_S2

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發布日期: 2014-10-22

File Type: pdf | Size: 991 KB

20141015_MPS_B_S1

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發布日期: 2014-10-17

File Type: pdf | Size: 1 MB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

發布日期: 2004-10-29

File Type: pdf | Size: 616 KB

Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

File Type: pdf | Size: 753 KB

Module C (Dec 12) Workshop 1

Module C (Dec 12) Workshop 1 Student Notes Module C (December 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate govern ...

File Type: pdf | Size: 1 MB

IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

File Type: pdf | Size: 365 KB

update240

i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...

File Type: pdf | Size: 1 MB

em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

File Type: pdf | Size: 982 KB

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 ...

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Easy Store Offer Jan Mar 2023

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

File Type: pdf | Size: 800 KB

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

File Type: pdf | Size: 798 KB

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2011-08-08

File Type: pdf | Size: 689 KB

HKFRS PS2_2023

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Issued December 2021Revised August 2022 This Practice Statement has incorporated t ...

File Type: pdf | Size: 815 KB

ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

File Type: pdf | Size: 817 KB

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

File Type: pdf | Size: 767 KB

Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

hksa51015

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...

發布日期: 2019-03-25

File Type: pdf | Size: 387 KB

update100

P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...

發布日期: 2019-03-25

File Type: pdf | Size: 539 KB

update092

i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...

發布日期: 2019-03-25

File Type: pdf | Size: 390 KB

ETS_Module A_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 ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2018-07-23

File Type: pdf | Size: 474 KB

HKICPAsub

FEES QUESTIONNAIRE IESBA Seeks Your View about the Level of Fees Charged by Audit Firms The level of fees charged by audit firms is considered by some stakeholders as an element that may affect audito ...

發布日期: 2018-02-28

File Type: pdf | Size: 1 MB

1802_SpringPromotion

第一頁原價:3,798優惠價: 1,688訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,288 原價:3,998優惠價:1,188•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...

發布日期: 2018-02-14

File Type: pdf | Size: 980 KB

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 ...

發布日期: 2016-04-19

File Type: pdf | Size: 362 KB

Topic1feb

發布日期: 2016-02-11

File Type: pdf | Size: 361 KB

order_0108

Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Committe ...

發布日期: 2015-01-22

File Type: pdf | Size: 67 KB

techwatch147

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 ...

發布日期: 2015-01-09

File Type: pdf | Size: 353 KB

techwatch147

發布日期: 2015-01-09

File Type: pdf | Size: 353 KB

2014 SSG_briefing session

1 HKICPA Accounting and Business Management Case Competition (Secondary School Group) 香港會計師公會會計及商業管理個案比賽(中學組) 2014-2015 Briefing session 賽前簡介會21 October 2014 2 Agenda 議程Objectives and background 目的與背景 ...

發布日期: 2014-10-23

File Type: pdf | Size: 2 MB

exam ansold

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) Programme Dates: 11, 21, 25, 28 November & 8 December 2013 Facilitators: ...

發布日期: 2014-03-12

File Type: pdf | Size: 319 KB

app3

Copyright 1 Appendix 3 Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of t ...

發布日期: 2014-03-05

File Type: pdf | Size: 317 KB

fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

發布日期: 2013-08-15

File Type: pdf | Size: 208 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

order-danvil

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

發布日期: 2012-10-19

File Type: pdf | Size: 517 KB

edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

發布日期: 2012-05-29

File Type: pdf | Size: 160 KB

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 ...

發布日期: 2011-06-07

File Type: pdf | Size: 282 KB

techwatch104

發布日期: 2011-06-07

File Type: pdf | Size: 282 KB

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 ...

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

techwatch100

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

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 ...

發布日期: 2010-12-13

File Type: pdf | Size: 434 KB

090629_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 29 June 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

發布日期: 2009-06-30

File Type: pdf | Size: 88 KB

DP_RCofFIsSubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

發布日期: 2008-09-24

File Type: pdf | Size: 120 KB

psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

發布日期: 2008-03-18

File Type: pdf | Size: 170 KB

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 ...

發布日期: 2008-01-15

File Type: pdf | Size: 201 KB

ED-D24

發布日期: 2008-01-15

File Type: pdf | Size: 201 KB

techwatch46

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 ...

發布日期: 2006-08-03

File Type: pdf | Size: 260 KB

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

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 ...

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

hksa570

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

ssap23

SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...

發布日期: 2004-05-28

File Type: pdf | Size: 153 KB

TOR

IFAC International Auditing and Assurance Standards Board November 2002 Exposure Draft Response Due Date February 28, 2003 Proposed Terms of Reference, Preface to the International Standards on Qualit ...

發布日期: 2002-11-17

File Type: pdf | Size: 230 KB

TOR

發布日期: 2002-11-17

File Type: pdf | Size: 230 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

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form-sdi-c

311n5int

spm_cad1

update116

qa-report2017

update194

Module D Taxation Part 2

Module D Taxation Flashcards Fourth Edition

update077

Module C_Preseen_20172

20141021_MPS_A_S2

20141015_MPS_B_S1

tb14

Module B student notes ws 2(June 2012)

Module C (Dec 12) Workshop 1

IB_cp

update240

em__2704pie

Easy Store_Product List_till Sep

Easy Store Offer Jan Mar 2023

Easy Store Offer Apr - Jun 2023

Easy Store offer till 30 Sep 2023

21

HKFRS PS2_2023

ps22024

nps224

Module D 6th Edition Learning Pack_Part 1

hksa51015

update100

update092

ETS_Module A_final

ETS_Module A_final

IC13_14_15Q_20July2018_edited

HKICPAsub

1802_SpringPromotion

Topic1

Topic1feb

order_0108

techwatch147

techwatch147

2014 SSG_briefing session

exam ansold

app3

fe-paper1-answer

fe-paper2-answer

order-danvil

edlevy

techwatch104

techwatch104

techwatch100

techwatch100

joint-declaration-annex1_chi

090629_submission

DP_RCofFIsSubmission

psmc_or_2007

D24_IFRIC_Draft_Interpret

ED-D24

techwatch46

I2C_IASed23

ED-IASed23

hksa570

hksa570

ssap23

TOR

TOR

2001-03-09

2001-03-09

Module A (Dec 2017)_Answer

ed__init179

ms_ap

t5pco

FE (Dec 15) Paper II_Answer_1

FE (Jun 18) Paper I_Answer

ETS_Module A_final

snp_goodwill

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