搜尋結果

AML_bulletin_2.4.15

發布日期: 2015-04-08

AML_bulletin_2

發布日期: 2015-04-08

File Type: pdf | Size: 613 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

發布日期: 2014-05-21

20130416_module_b_part1

You don't have access right to view the details. Please login.

發布日期: 2013-05-06

File Type: pdf | Size: 2 MB

20121204_ModuleA_Essay

You don't have access right to view the details. Please login.

發布日期: 2012-12-14

File Type: pdf | Size: 414 KB

qa-annual-report-2010

Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

發布日期: 2011-04-11

pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

發布日期: 2011-01-27

File Type: pdf | Size: 129 KB

ED-improve-IFRS-rd

Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...

發布日期: 2009-08-26

File Type: pdf | Size: 317 KB

frameworki2c

-1 -Exposure Draft (ED) of a Proposed Revised Framework for the Preparation and Presentation of Financial Statements Comments to be received by 15 November 2002 Issued by the Financial Accounting Stan ...

發布日期: 2002-09-17

File Type: pdf | Size: 474 KB

Written Reports

2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...

File Type: pdf | Size: 9 MB

Part 1_Contents&overview

Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...

File Type: pdf | Size: 3 MB

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

File Type: pdf | Size: 608 KB

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

File Type: pdf | Size: 823 KB

Application_form_2020

Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...

File Type: pdf | Size: 2 MB

Capstone_version 1_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 1 Capstone (Pilot Examination Paper – Version 1) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

File Type: pdf | Size: 5 MB

pn851ff

11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...

File Type: pdf | Size: 1016 KB

ed_isme

Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...

File Type: pdf | Size: 276 KB

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

17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

File Type: pdf | Size: 507 KB

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

update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

update147

i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...

File Type: pdf | Size: 9 MB

update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

File Type: pdf | Size: 3 MB

Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19102602 Language Cantonese Event name Photography Sharing Sessions (S2) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19110301 Language Cantonese Event name Photography Sharing Sessions (S4) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

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 ...

File Type: pdf | Size: 9 MB

update139

i Update No. 139 (Issued 26 February 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard th ...