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cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

發布日期: 2009-11-05

COEAtrr

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2023 Technology-related Revisions to the Code TECHNOLOGY-RELATED REVISIONS TO THE CODE Copyright 2 COE (July 2023) COPY ...

iesba_code

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...

File Type: pdf | Size: 992 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

發布日期: 2018-03-20

B - pre-seen 20111

Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...

發布日期: 2011-03-30

File Type: pdf | Size: 914 KB

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

發布日期: 2005-02-24

File Type: pdf | Size: 107 KB

ifric-d14

發布日期: 2005-02-24

File Type: pdf | Size: 107 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

Annual Report 2020_eng

ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 13 MB

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

HKICPA_AR2020_EN_20201125V3_final

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Module A (5th edition)_Part 2

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File Type: pdf | Size: 6 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

發布日期: 2015-03-16

Module A 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

ed_fees

International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...

File Type: pdf | Size: 816 KB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

發布日期: 2017-11-15

File Type: pdf | Size: 5 MB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

發布日期: 2016-11-24

File Type: pdf | Size: 6 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 8 MB

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

cpa-annual-report-tc

「錢從哪裡來?」2009年度報告「錢從哪裡來?」我們的會計師教導年青一代理財價值觀– 金錢重要卻非萬能。「大富翁？」前言03會長報告04行政總裁回顧06營運與財務08專業資格與會員事務10準則與監管14中國與國際16溝通與品牌18新管治與運作架構19理事會20管理團隊21委員會及工作小組22長遠目標及使命23財務報表25信託基金51慈善基金58本年報之財務報告表涵蓋2008年7月1日至2009年6 ...

發布日期: 2009-12-08

File Type: pdf | Size: 3 MB

Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

發布日期: 2008-12-02

File Type: pdf | Size: 3 MB

annual_report_2013_chi

2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任／行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年，香港會計師公會慶祝其成立40周年，「計」往開來，再創佳蹟。 ...

發布日期: 2013-12-06

File Type: pdf | Size: 8 MB

annual_report_2012_Chi

2012年度報告成功的藝術02 香港藝術中心展覽03 本年報以藝術為主題，述說會計專業與藝術的共通之處，亦記載了我們的會員與藝術世界關聯的小故事。隨著中港兩地人民累積越來越多的財富，及對藝術愛好的增長，香港已成為亞洲藝術之都。這裡的藝術發展十分蓬勃，所涉及的交易金額亦相當龐大。去年，蘇富比拍賣行在港的營業額首度突破十億美元。然而，藝術並不是富人獨享，社會上亦見各階層的男女老少熱衷參與各項藝術盛事 ...

發布日期: 2012-12-07

File Type: pdf | Size: 4 MB

MPS_Module A_Part 2

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發布日期: 2016-10-28

File Type: pdf | Size: 4 MB

qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

發布日期: 2016-03-24

qa-report2015

發布日期: 2016-03-24

Financial statements

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File Type: pdf | Size: 859 KB

Financial Statements

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Financial Statements

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File Type: pdf | Size: 863 KB

Financial statements 2023

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File Type: pdf | Size: 418 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

ETS_Module_D

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: 2016-05-27

File Type: pdf | Size: 491 KB

Supplement_D_1

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發布日期: 2014-09-02

Supplement_D

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發布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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發布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Module B 20140428 handouts

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發布日期: 2014-05-21

File Type: pdf | Size: 870 KB

pr-20121003-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...

發布日期: 2012-10-03

File Type: pdf | Size: 84 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

發布日期: 2012-03-21

File Type: pdf | Size: 433 KB

ED-IncomeTaxIG

INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...

發布日期: 2009-03-30

File Type: pdf | Size: 198 KB

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

發布日期: 2007-01-11

File Type: pdf | Size: 149 KB

ETS_Module_D

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File Type: pdf | Size: 4 MB

COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

發布日期: 2019-03-25

update221

i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...

發布日期: 2019-03-25