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Special Topics

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發布日期: 2018-10-05

ETS_Module A

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發布日期: 2017-11-10

File Type: pdf | Size: 326 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

發布日期: 2015-08-05

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

File Type: pdf | Size: 403 KB

fe-paper2-panelistreport

Final Examination (June 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper II (The main purpose of the following repor ...

發布日期: 2013-08-13

File Type: pdf | Size: 151 KB

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

發布日期: 2012-02-27

File Type: pdf | Size: 54 KB

0601

Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...

發布日期: 2006-02-20

FRSCMS-Jan

發布日期: 2006-02-20

File Type: pdf | Size: 54 KB

Result_3&4 Place, Final_17-18

Result_3&4 Place, Final_17-18 Final 11:00 am-12:00 pm 5' (EY -13) 3/4 Place 10:00 am-11:00 am 12'5" (OFFC -17) CPA Football Competition 2017-18 Results of Final & 3/4 Place (21 Ja ...

Operational Concepts

7 Key Clusters Topic(s) Provided Course(s) Level CPD Hour(s) Governance, Strategy, Risks & Management, Metrics & Targets ESG Workshop on Sustainability Governance and Risk Management (Reimburs ...

發布日期: 2024-05-20

update028

Update No. 28 (Issued March 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIReplace contents pages i, ii & iv with revised contents pages i, ii & iv ...

File Type: pdf | Size: 151 KB

at_feb

Argentine Tango Class VVeennuuee:: OOTTRROOTTaannggoo DDaannccee SSttuuddiioo RRmm 11440011,, CChheeuukk NNaanngg CCeennttrree,, 99 HHiillllwwoooodd RRooaadd,, TTssiimm SShhaa TTssuuii,, KKoowwlloooon ...

發布日期: 2013-12-20

File Type: pdf | Size: 289 KB

Module B 20140527 handouts

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發布日期: 2014-05-28

File Type: pdf | Size: 434 KB

ED_IFRS_1

September 2008 EXPOSURE DRAFT Additional Exemptions for First-time Adopters Proposed amendments to IFRS 1 Comments to be received by 23 January 2009Exposure Draft ADDITIONAL EXEMPTIONS FOR FIRST-TIME ...

發布日期: 2008-09-24

ED-IFRS-1

發布日期: 2008-09-24

File Type: pdf | Size: 434 KB

isab-ed4

By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...

發布日期: 2003-11-04

File Type: pdf | Size: 237 KB

Cir_2011(1-4)

Cir_2011(1-4) CPA CPA CPA Basketball Competition Basketball Competition Basketball Competition Basketball Competition 201 1 Date s Saturday, Saturday, Saturday, 14 May 20 May 20May 20 11 (1st match 1s ...

File Type: pdf | Size: 200 KB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 169 KB

update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

File Type: pdf | Size: 623 KB

Seminars (Archives)

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發布日期: 2021-03-31

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

發布日期: 2015-03-17

File Type: pdf | Size: 244 KB

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

20121126_ModuleB_Essay

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發布日期: 2012-12-14

File Type: pdf | Size: 720 KB

Easy Store_Product List till Dec

**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 ...

Comment Letters

Comment Letters DP/2017/1 Disclosure Initiative—Principles of Disclosure

發布日期: 2017-10-27

Comment Letters

Comment Letters DP/2017/1 Disclosure Initiative—Principles of Disclosure

發布日期: 2017-10-27

BMIG_1502practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 4 February (Wed) 8:00 – 10:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 11 Februar ...

發布日期: 2015-01-26

File Type: pdf | Size: 103 KB

Lumenvisum_courseinfo

Tel: (852) 3177 9159 Fax: (852) 3177 9172 info@lumenvisum.org www.lumenvisum.org 210 L2-10, Jockey Club Creative Arts Centre, 30 Pak Tin Street, Shek Kip Mei, Kowloon, H.K. 20124-6 辦 ...

發布日期: 2012-03-16

File Type: pdf | Size: 430 KB

Result Summary(3&4 Place, Final)

Result Summary(3&4 Place, Final) CPA Football Competition 2013-14 Results of Final (20 July 2014), 3/4 Place (29 June 2014) Final 20/7, 1000-1100 A1 vs D5 2' 00" (A1) 3/4 Place 29/6, 100 ...

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

File Type: pdf | Size: 422 KB

Position Paper

4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...

發布日期: 2018-05-14

qp-ab-ws-dec

KPMG In-house Workshop of Module A&B (Dec 2016 intake) Updated as 21-Sep-2016 *Changes highlighted in red Remarks: 1. Please sign-in in the classroom Module A Module B Class 1 Class 1 CHK3A2201 CH ...

發布日期: 2016-09-21

File Type: pdf | Size: 53 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

發布日期: 2010-09-22

File Type: pdf | Size: 468 KB

GIG091010

Golf Training Class October 2009 Beginner golf training Date: 10,17, 24 & 31 October 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Causewa ...

發布日期: 2009-09-04

File Type: pdf | Size: 168 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 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 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

發布日期: 2008-12-30

File Type: pdf | Size: 636 KB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

發布日期: 2007-12-27

IIG071205

Insolvency Interest Group (IIG) Lunch Seminar Fixed and Floating Charges Topic Fixed and Floating Charges Speaker Mr. Michael Todd QC, Erskine Chambers in London Chairman Mr. Simon Powell, Partner of ...

發布日期: 2007-11-28

File Type: pdf | Size: 874 KB

IIG071205

發布日期: 2007-11-28

File Type: pdf | Size: 874 KB

IIG071205

發布日期: 2007-11-28

File Type: pdf | Size: 874 KB

TIG070509

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to TIG members. To register: Online registration ...

發布日期: 2007-04-24

File Type: pdf | Size: 947 KB

TIG070509

發布日期: 2007-04-24

File Type: pdf | Size: 947 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

發布日期: 2006-12-28

File Type: pdf | Size: 976 KB

CO-rewrite - non transitional QA

Question C3 The adoption of financial reporting standards for the purpose of the Answer Section 380(4)(b) states that the financial statements for a financial year must comply with "the accountin ...

發布日期: 2019-04-18

HKICPA_timetable for public_20191

Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 163 KB

sa53022

Audit Sampling Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on AuditingStandard on Auditing Standard on AuditingStandard on AuditingStandard on AuditingStandard on Au ...

File Type: pdf | Size: 287 KB

3rd sem_finproj

"CPAs for NGOs" social responsibility programme Lump Sum Grant, Reserve Fund and Financial Projection Presented by: Isaac Cheng, Chief Executive, Greentins Social Ventures, and Honorary Acco ...

發布日期: 2014-10-17

File Type: pdf | Size: 504 KB

Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

File Type: pdf | Size: 306 KB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

HKICPA_Career_survey_2019

File Type: pdf | Size: 4 MB

Exam Technique Seminar_Module A

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發布日期: 2016-11-11

Ren_FB Corp Offers 2023 Mar

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 314 KB

Ren_FB Corp Offers 2023 Jul

File Type: pdf | Size: 327 KB

hkfrs4

Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 995 KB

WhiskeyChoco_170815

Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky CompanyWhisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. B ...

發布日期: 2017-08-17

WhiskeyChoco_170815_v1

Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky Company Whisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. ...

發布日期: 2017-08-16

File Type: pdf | Size: 1022 KB

BMIG_1601practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 January (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 13 January ...

發布日期: 2015-12-21

File Type: pdf | Size: 102 KB

BMIG_1408practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...

發布日期: 2014-07-17

File Type: pdf | Size: 92 KB

programme_1

Cocktail Reception for New Members Date : Saturday, 25 June 2011 Venue: Auditorium, Hong Kong Institute of CPAs 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Programme 3:00 p. ...

發布日期: 2011-05-30

File Type: pdf | Size: 134 KB

frf-2009-program

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 15 October 2009 (Thursday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome addre ...

發布日期: 2009-10-22

File Type: pdf | Size: 71 KB

candidate3

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File Type: pdf | Size: 418 KB

15 Corrigendum 1505P edited

15 Corrigendum 1505P edited Proceedings No.: D-19-1505P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance, Cap. 50 BETWEEN Practice Review Committee of th ...

FE June 2016 Paper I Panelists Report_Final

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發布日期: 2016-08-16

File Type: pdf | Size: 222 KB

FE June 2016 Paper I Panelists' Report_Final

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File Type: pdf | Size: 222 KB

cl170904

Ref: Lv029/21 By Email only (commentletters@hkicpa.org.hk) 18 August 2021 Standard Setting Department Hong Kong Institute of Certified Public Accountants Dear Sir Invitation to Comment on IASB Exposur ...

File Type: PDF | Size: 254 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

File Type: pdf | Size: 686 KB

pn840

PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...

File Type: pdf | Size: 187 KB

229

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

發布日期: 2016-06-07

File Type: pdf | Size: 139 KB

0509

Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...

發布日期: 2005-10-18

File Type: pdf | Size: 50 KB

FRSCMS-Sep

發布日期: 2005-10-18

File Type: pdf | Size: 50 KB

2003pr04

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...

發布日期: 2003-07-23

File Type: pdf | Size: 33 KB

ms08111

Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 August, 2021 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Cecil ...

File Type: pdf | Size: 428 KB

Panelists_Report_Module_A_(Jun_15)_Final

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File Type: pdf | Size: 209 KB

1412Paper 4_1

Page 1 of 4 PAPER 4 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

File Type: pdf | Size: 130 KB

not use 4

Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

File Type: pdf | Size: 130 KB

i2c_ifrs4

11 December 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 I ...

發布日期: 2015-12-11

File Type: pdf | Size: 96 KB

141105mf

Gate 1 Meeting Point Meeting Point Location Map of Meeting Point From HK (Lok Ma Chau station) (1)Declared at the customs on the First floor of Shenzhen Futian Check Point; (2)Take the escalator down ...

發布日期: 2014-11-04

File Type: pdf | Size: 502 KB

Exam_in_BAFS_Paper 2_Recommened_reading_list

1 HKICPA Examination in BAFS Recommended Reading List Paper 2 – Fundamentals of Financial and Management Accounting Author Title Publisher 1) Patrick Kin-wai Ho, Andy Tak-ming Li BAFS in the New World ...

發布日期: 2014-01-22

File Type: pdf | Size: 75 KB

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21