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presentation

1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...

發布日期: 2008-06-16

File Type: pdf | Size: 1 MB

Module B (Dec 2016)_Question

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File Type: pdf | Size: 174 KB

Module C (Dec 17)_Question

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File Type: pdf | Size: 168 KB

1520C_DC Order_27Oct2020 _edited

. * IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Befor ...

File Type: pdf | Size: 344 KB

D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

File Type: pdf | Size: 950 KB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

發布日期: 2014-11-27

File Type: pdf | Size: 8 MB

hkfrs-int13

Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...

發布日期: 2019-03-25

File Type: pdf | Size: 322 KB

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

發布日期: 2013-08-02

File Type: pdf | Size: 3 MB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

發布日期: 2016-06-06

File Type: pdf | Size: 221 KB

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

發布日期: 2015-05-07

File Type: pdf | Size: 228 KB

qp-enrol-form-jul

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

發布日期: 2010-07-02

File Type: pdf | Size: 348 KB

qp-enrol-form-mar

發布日期: 2010-03-22

File Type: pdf | Size: 310 KB

ED_Accounting_Guideline

1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...

發布日期: 2005-03-30

File Type: pdf | Size: 219 KB

ED-AccountingGuideline

發布日期: 2005-03-30

File Type: pdf | Size: 219 KB

Module D (Jun 15)_Answer

Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...

File Type: pdf | Size: 227 KB

compar23dec

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 615 KB

compar300623

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...

File Type: pdf | Size: 615 KB

ETS-FE_20170330_Final

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發布日期: 2017-04-05

File Type: pdf | Size: 1 MB

12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

File Type: pdf | Size: 930 KB

2017_MidAutumn_orderform

Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...

發布日期: 2017-07-04

File Type: pdf | Size: 209 KB

Order_830C_name removed

1 Proceedings No: D‐13‐0830C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Complainant COMPLAINANT AND The Respondent RESPOND ...

發布日期: 2016-08-29

File Type: pdf | Size: 132 KB

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

發布日期: 2016-01-29

File Type: pdf | Size: 324 KB

tue1507

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: 2015-04-15

File Type: pdf | Size: 260 KB

tue

發布日期: 2015-03-12

File Type: pdf | Size: 312 KB

tue1416_19

On 3 March 2014, the new Companies Ordinance (the new CO) came into effect. The new CO affects the business sector in various aspects. This TUE series focuses on the impact of the new CO on directors, ...

發布日期: 2014-08-11

File Type: pdf | Size: 1 MB

tfp140226s

Budget Commentary Forum 2014-15 26 February 2014 (Programme Code: TFP140226S) Date 2266 FFeebbrruuaarryy 22001144,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::0000 pp..mm.. (Refreshment ...

發布日期: 2014-01-23

File Type: pdf | Size: 268 KB

130704

Investigation Series #3: Enforcement and prosecution of fraud cases Speakers Content Mr. David HOLLOWAY Senior Managing Director FTI Consulting Mr. Jonathan MIDGLEY /Mr. Andrew POWNER Partner Haldanes ...

發布日期: 2013-06-26

File Type: pdf | Size: 219 KB

F121113_1118

Financial Reporting Seminar on Property Valuation Date 13 November 2012 (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, H ...

發布日期: 2012-09-13

File Type: pdf | Size: 190 KB

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presentation

Module B (Dec 2016)_Question

Module C (Dec 17)_Question

1520C_DC Order_27Oct2020 _edited

D-11-0542P

D-11-0542P_1

order-reasons-1008

annual_report_2014_eng

hkfrs-int13

tls070913

2016eng

2015eng

qp-enrol-form-jul

qp-enrol-form-mar

ED_Accounting_Guideline

ED-AccountingGuideline

Module D (Jun 15)_Answer

compar23dec

compar300623

ETS-FE_20170330_Final

12_Nov_13_Module D(Case)

2017_MidAutumn_orderform

Order_830C_name removed

tfp160224s

tue1507

tue

tue1416_19

tfp140226s

130704

F121113_1118