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hkas20

Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...

發布日期: 2019-03-25

File Type: pdf | Size: 332 KB

ag1

Preparation and Presentation of Accounts from Incomplete Records Accounting Guideline 1 AG 1 Issued March 1984Revised September 2022 PREPARATION AND PRESENTATION OF ACCOUNTS FROM INCOMPLETE RECORDS C ...

發布日期: 2019-03-25

File Type: pdf | Size: 730 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

發布日期: 2019-03-25

File Type: pdf | Size: 687 KB

update104

i Update No. 104 (Issued 2 February 2011) This Update relates to the amendments to: HKFRS for Private Entities; and Small and Medium-Sized Entity Financial Reporting Framework and Financial Reportin ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

ETS_Module C_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: 662 KB

ETS_Module C_final

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發布日期: 2019-01-10

File Type: pdf | Size: 662 KB

comparison0618

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

comparison0618

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

ETS_Module C

發布日期: 2018-05-17

File Type: pdf | Size: 586 KB

2017compdec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-12-27

File Type: pdf | Size: 258 KB

ETS_Module C

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 purposes and sho ...

發布日期: 2017-11-16

File Type: pdf | Size: 920 KB

MPS_D_PartII

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 purposes and s ...

發布日期: 2017-11-07

File Type: pdf | Size: 903 KB

1710_Autumn_Promotion

第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱，絕無電磁波輻射• 10 段火力控制，由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...

發布日期: 2017-10-23

File Type: pdf | Size: 1 MB

1708_Summer Promotion

第一頁訂購數量訂購數量訂購數量訂購數量Frigidaire FD5181搾汁攪拌機原價:698優惠價: 348•攪伴杯容量:1.5公升•不銹鋼刀片•不銹鋼機身•1.5公升外置式隔渣格•兩段速度•65毫米特大果肉輸入槽•安全啟動系統•防滑機腳•功率:400W•245Lx190Wx325HHKICPA會員選集優惠推介訂購數量訂購數量訂購數量•慢速榨取技術，約每分鐘65次轉速•螺旋推進方式，能有效提取果 ...

發布日期: 2017-07-22

File Type: pdf | Size: 1 MB

2017compjun

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...

發布日期: 2017-06-29

File Type: pdf | Size: 258 KB

ETS_Module C

發布日期: 2017-05-09

File Type: pdf | Size: 965 KB

2016comp

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-01-10

File Type: pdf | Size: 256 KB

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

發布日期: 2016-12-20

File Type: pdf | Size: 63 KB

976r11_SET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES Paper name Examination date AM session PM session Paper 1 Accounting & business 9:00 a.m. – 10:15 a.m. 2:00 p.m. – 3:15 p.m. ...

發布日期: 2016-11-21

File Type: pdf | Size: 914 KB

976r11_SET_TeacherExpress_online

發布日期: 2016-11-21

File Type: pdf | Size: 1 MB

16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

發布日期: 2016-11-15

File Type: pdf | Size: 996 KB

Exam Technique Seminar_Module C

發布日期: 2016-11-01

File Type: pdf | Size: 966 KB

ETX_Module_C

發布日期: 2016-05-27

File Type: pdf | Size: 978 KB

Exam Technique Seminar_Module C

Examination Techniques Seminar on QP Module Examinations Module C (December 2015 Session) Date: 11 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation fo ...

發布日期: 2015-11-12

File Type: pdf | Size: 949 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

techwatch154

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: 2015-08-07

File Type: pdf | Size: 366 KB

techwatch154

發布日期: 2015-08-07

File Type: pdf | Size: 366 KB

20150415_SharingForum_MD

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發布日期: 2015-04-23

File Type: pdf | Size: 938 KB

tuewks0406

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

發布日期: 2015-04-09

File Type: pdf | Size: 739 KB

fd-questionnaire

24 October 2014 By email and by post Our Ref.: C/CFC, M96926 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street, ...

發布日期: 2014-11-27

File Type: pdf | Size: 498 KB

order-reason-0611

1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

發布日期: 2014-06-10

File Type: pdf | Size: 76 KB

Module A 20140430 upload

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發布日期: 2014-05-15

File Type: pdf | Size: 1 MB

order-reason-0312_1

1 Proceedings No.: D-11-0556O 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: 2014-03-12

File Type: pdf | Size: 69 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

workshop134q

Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

發布日期: 2013-08-28

File Type: pdf | Size: 808 KB

ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

發布日期: 2012-12-13

File Type: pdf | Size: 130 KB

techwatch117

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 ...

發布日期: 2012-07-11

File Type: pdf | Size: 428 KB

ttsq3s

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

發布日期: 2012-04-27

File Type: pdf | Size: 734 KB

D-10-0471H_decision

Proceedings No.: D-10-0471H IN THE MATTER OF a complaint against [the Respondent], a professional accountant , made under Section 34( 1)(a) of the Professional Accountants Ordinance, Cap 50 BETWEEN Th ...

發布日期: 2012-03-29

File Type: pdf | Size: 420 KB

techwatch113

發布日期: 2012-03-09

File Type: pdf | Size: 254 KB

techwatch113

發布日期: 2012-03-09

File Type: pdf | Size: 254 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

發布日期: 2011-08-04

File Type: pdf | Size: 283 KB

ms-guide

Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...

發布日期: 2011-06-22

File Type: pdf | Size: 1 MB

CaseQuestion

Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...

發布日期: 2011-06-17

File Type: pdf | Size: 359 KB

F110524 - Handout

Lunch Forum on Adoption of Revised Code of Ethics by SMPs in areas of provision of taxation services, company secretarial services and account preparation services Presented by : Steve Ong, Director o ...

發布日期: 2011-05-24

File Type: pdf | Size: 205 KB

tts-apm

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

發布日期: 2010-09-15

File Type: pdf | Size: 795 KB

icaew-exam-enrol-form-mar

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

發布日期: 2010-08-03

File Type: pdf | Size: 323 KB

tue-tts-9-10

發布日期: 2010-07-29

File Type: pdf | Size: 839 KB

pe-tts-workshop

發布日期: 2010-07-28

File Type: pdf | Size: 1023 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

pe-tts-workshop-o

發布日期: 2010-06-17

File Type: pdf | Size: 1 MB

pe-tts-workshop-tue

發布日期: 2010-06-14

File Type: pdf | Size: 856 KB

100524

Corporate Finance Interest Group (CFIG) "Practitioners meeting Regulators" series – Discussion Forum on Statutory Codification of Price Sensitive Information Disclosure Requirements About th ...

發布日期: 2010-05-07

File Type: pdf | Size: 192 KB

techwatch85

發布日期: 2009-11-06

File Type: pdf | Size: 565 KB

techwatch85

發布日期: 2009-11-06

File Type: pdf | Size: 565 KB

PR-RequesViews

IASB International Accounting Standards Board Request for views on Proposed FASB Amendments on Fair Value Measurement Proposed FASB Amendments to Impairment Requirements for Certain Investments in D ...

發布日期: 2009-03-20

File Type: pdf | Size: 59 KB

techwatch77

發布日期: 2009-03-16

File Type: pdf | Size: 446 KB

state_guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised October 2008 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 ...

發布日期: 2008-11-06

File Type: pdf | Size: 205 KB

FSTB_Appendix

Appendix Comments from Hong Kong Institute of CPAs in response to the 3rd Consultation Paper on Rewrite of the Companies Ordinance Share Capital Question 1: Do you agree that Hong Kong should adopt a ...

發布日期: 2008-10-28

File Type: pdf | Size: 51 KB

FSTB_Appendix_281008

發布日期: 2008-10-28

File Type: pdf | Size: 51 KB

techwatch70

發布日期: 2008-08-05

File Type: pdf | Size: 339 KB

1_500

Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...

發布日期: 2007-12-05

File Type: pdf | Size: 96 KB

Statement1500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised October 2007 Effective for CPD reporting periods beginning on or after 1 December 2007CONTINUING PROFESSIONAL DEVELOPMENT 2 ...

發布日期: 2007-10-16

File Type: pdf | Size: 94 KB

techwatch59

發布日期: 2007-08-29

File Type: pdf | Size: 243 KB

techwatch53

發布日期: 2007-03-07

File Type: pdf | Size: 1 MB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

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

060204

-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...

發布日期: 2004-06-11

File Type: pdf | Size: 163 KB

010404_att

Clearing and Settlement Systems Bill Summary of Comments and Responses – Hong Kong Society of Accountants (“HKSA”)’ Comments in letter dated 6 February 2004 as discussed at Meeting with the Administra ...

發布日期: 2004-06-07

File Type: pdf | Size: 130 KB

ssap09

SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...

發布日期: 2004-05-28

File Type: pdf | Size: 139 KB

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RIFEC Resolution Bill 160531

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16 11 HKICPA Member Promotion-Winter

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