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sub_ifrs9

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 7 June 2017 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom De ...

發布日期: 2017-06-07

File Type: pdf | Size: 202 KB

2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

發布日期: 2015-09-01

File Type: pdf | Size: 224 KB

2014_Membership_Survey

發布日期: 2015-09-01

File Type: pdf | Size: 224 KB

20150415_SharingForum_MC

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發布日期: 2015-04-23

File Type: pdf | Size: 936 KB

tls345

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: 2014-02-26

File Type: pdf | Size: 653 KB

tue-apr-jun

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-06-14

File Type: pdf | Size: 5 MB

tue-jan-mar

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-04-08

File Type: pdf | Size: 1 MB

dii-2010-11

Diploma in Insolvency 2010/2011 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different aspects of insolvency administration, with pa ...

發布日期: 2010-08-06

File Type: pdf | Size: 1 MB

techwatch44

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: 2006-07-05

File Type: pdf | Size: 238 KB

ias39tr-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Transition and Initial Recognition of Financial Assets and Financial Liabilities Comments t ...

發布日期: 2004-07-08

File Type: pdf | Size: 779 KB

Module D (May 10)_Answer

Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...

File Type: pdf | Size: 85 KB

Diploma in Insolvency 2011-2012 flyer (FINAL)

Diploma in Insolvency 2011-2012 flyer (FINAL) Diploma in Insolvency 2011/2012 Objective of the Programme This Programme will provide participants with an in-depth and integrated study of the different ...

File Type: pdf | Size: 1 MB

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

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

FE (Dec 16) Paper I_Question_2

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File Type: pdf | Size: 167 KB

FE (Dec 16) Paper I_Question

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File Type: pdf | Size: 167 KB

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

File Type: pdf | Size: 432 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 1 MB

1_500rev_Oct 2019

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...

File Type: pdf | Size: 209 KB

Past Events (2020)

Past Events (2020) Date Topic Nature of activity 11 Dec 2020 E-learning webinar: Tackling Hurdles to the Voluntary Liquidation of Wholly Foreign Owned Enterprises in the Mainland Live webinar 8 Dec 20 ...

發布日期: 2021-01-03

From CPA to CPA Plus (FCCP) (HKIBE)

From CPA to CPA Plus (FCCP) (HKIBE) Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. The Institute, in collaboration with Hong Kong Institute of Business Engineers ( ...

發布日期: 2018-10-18

i2c_ias8

9 April 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2018/1 Accounting Policies Changes Comments to be received by 2 ...

發布日期: 2018-04-09

File Type: pdf | Size: 100 KB

i2c_inducement

15 September 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE ...

發布日期: 2017-09-14

File Type: pdf | Size: 45 KB

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

發布日期: 2017-06-13

i2c_improv1517

Page 1 of 1 17 January 2017 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 201 ...

發布日期: 2017-01-17

File Type: pdf | Size: 102 KB

D-Preseen-Dec2015

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Profits tax • Group exercise Ch.3 & 1 ...

發布日期: 2015-09-10

File Type: pdf | Size: 116 KB

i2c_ias1

12 February 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/1 CLASSIFICATION OF LIABILITIES (PROPOSED AMENDMENTS T ...

發布日期: 2015-02-11

File Type: pdf | Size: 94 KB

Mem Practice sponsorship form

ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 21 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2014-11-13

File Type: pdf | Size: 124 KB

Forum_Flyer June 2014 session

You are cordially invited to join a QP Counseling Forum on Module Event details Dates 25 April 2014, Friday (Cantonese session) and 30 April 2014, Wednesday (English session) Time 7:00 p.m. – 9:15 p.m ...

發布日期: 2014-04-11

File Type: pdf | Size: 99 KB

Flyer_June2014_session

發布日期: 2014-04-11

File Type: pdf | Size: 99 KB

A2c

25 (c) Implication of Board of Review case D45/09 The Institute would like to seek the IRD‟s view on the decision of the Board of Review in the case D45/09. Specifically, the Board in that case reache ...

發布日期: 2012-03-29

File Type: pdf | Size: 133 KB

D - Methodologies

發布日期: 2012-03-28

File Type: pdf | Size: 97 KB

infor-session

Information Session on the Consultation paper on proposed changes to auditing practices Date : Tuesday, 2 February 2010 (Language: English) (FULL) Monday, 8 February 2010 (Language: Cantonese) (FULL) ...

發布日期: 2010-02-03

File Type: pdf | Size: 43 KB

infor-sessions

Information Session on the Consultation paper on proposed changes to auditing practices Date : Tuesday, 2 February 2010 (Language: English) Monday, 8 February 2010 (Language: Cantonese) Time : 7:00 p. ...

發布日期: 2010-01-06

File Type: pdf | Size: 91 KB

System requirements

Minimum system requirements for accessing e-Manager courses Computer Requirements 1. Learner workstations Minimum 2.33GHz or faster x86-compatible processor required to adequately support the optional ...

發布日期: 2009-04-07

industrynews

Industry news Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 Efforts by the Big Four accountancy firms to boost their ranks of female partner ...

發布日期: 2009-03-31

File Type: pdf | Size: 21 KB

calendar

November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...

發布日期: 2007-11-23

File Type: pdf | Size: 1 MB

Concordance_IASE_ED_SME

Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

發布日期: 2007-04-03

File Type: pdf | Size: 15 KB

calendar

November 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Seminar on “PRC Taxation Overviews and Significant Updates” (2 ...

發布日期: 2005-11-01

File Type: pdf | Size: 1 MB

Info_Session_Dec_05

New CPD Requirements Information Session The Institute issued a revised Statement 1.500 (August 2005), which prescribes new CPD requirements as from 1 December 2005. Under the new requirements, all me ...

發布日期: 2005-10-31

File Type: pdf | Size: 50 KB

calendar

September 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 SUN Hong Kong Institute of CPAs Award and Graduation Ceremony Mod ...

發布日期: 2005-09-01

File Type: pdf | Size: 476 KB

helpers_application_form

Hong Kong Institute of Certified Public Accountants Helper Application Form For Career & Education Expo 2005 19-22 February 2005 Hong Kong Convention & Exhibition Centre Personal Details Name: ...

File Type: doc | Size: 137 KB

candidate2

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File Type: pdf | Size: 3 MB

2021

webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...

發布日期: 2019-01-25

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

發布日期: 2013-12-11

File Type: pdf | Size: 964 KB

F110524

Lunch Forum Forum on implementation implementationimplementation of Revised Code of Ethics from SMP perspective: – provision of non-assurance services Date 24 Ma y 201 1 (TuesdayTuesday Tuesday )) Tim ...

發布日期: 2011-05-11

File Type: pdf | Size: 705 KB

Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

File Type: pdf | Size: 891 KB

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sub_ifrs9

2014_Membership_Survey

2014_Membership_Survey

20150415_SharingForum_MC

tls345

tue-apr-jun

tue-jan-mar

dii-2010-11

techwatch44

ias39tr-ed

Module D (May 10)_Answer

Diploma in Insolvency 2011-2012 flyer (FINAL)

Module D (Jun 15)_Answer

Module D (Dec 2017)_Answer

FE (Dec 16) Paper I_Question_2

FE (Dec 16) Paper I_Question

update239

Module 3

1_500rev_Oct 2019

Past Events (2020)

From CPA to CPA Plus (FCCP) (HKIBE)

i2c_ias8

i2c_inducement

Exposure Draft 2017

i2c_improv1517

D-Preseen-Dec2015

i2c_ias1

Mem Practice sponsorship form

Forum_Flyer June 2014 session

Flyer_June2014_session

A2c

D - Methodologies

infor-session

infor-sessions

System requirements

industrynews

calendar

Concordance_IASE_ED_SME

calendar

Info_Session_Dec_05

Info_Session_Nov_05

Info_Session_Nov05

CPD_Info_Session

calendar

helpers_application_form

candidate2

2021

3_12_2013_ModuleC_essay

F110524

Update 256 with link