HKICPA finds MSCO award winners continuing to raise their standards against the minimum requirements while calling for more focus on board diversity in Hong Kong
(HONG KONG, 5 December 2022) Hong Kong Institute of Certified Public Accountants (“the Institute”) today announced the winners of the 22nd Best Corporate Governance and ESG Awards (“Awards”). In respo ...
Regulations2004
摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
CEFexamfr17
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...
Flyer_final_190528104857
Page 1 of 2 How about unwinding yourself after a week of hectic work by enjoying videogames with your peers? Come to our eSports fun day organized by the Young Members Committee to either take part in ...
Flyer_final_Cancelled
Page 1 of 2 How about unwinding yourself after a week of hectic work by enjoying videogames with your peers? Come to our eSports fun day organized by the Young Members Committee to either take part in ...
Update No. 80
0a476df471ea49379ef9bd5d657977f3_20190329154032 190329074035 190329074035-014c70f362be4134a94832b245374d02 014c70f362be4134a94832b245374d02 68754587 37530941/68754587
7
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 2016 Venue: Offices of Hong Kong University Participants: Zhang Guochang, Hong Kong University, ...
20220913273
1 Minutes of the 273rd meeting of the Financial Reporting Standards Committee held on Tuesday, 13 September 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. ...
cl_p2m3
1 HKAB’s Comments on IASB Exposure Draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) Request for Comments /Relevant Extract HKAB Comments Questions for Respondent ...
concordance2006
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...
MPS_Module B_Part2.1_1
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MPS_Module B_Part2.1
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Peninsula Merchandising Limited
Offers: Discount on Moon cake orders are based on quantity purchased (Flyer/ Order Form): 48-96 boxes at 8% off 97-299 boxes at 10% off 300-599 boxes at 13% off 600 boxes or above at 15% off Terms and ...
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
1a1infosheet
the Institute’s Hotline: 2528 9000 Fill in the application form overleaf and mail to the Institute, or fax to : 2865 6603 /2865 6776 For enquiries, please call the Institute’s Communications Departmen ...
submission_050607
Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...
061004
BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...
08-Composition
Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...
Module C (Dec 15)_Question
Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
isadec22
Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...
ACCA 30-Aug-02
f:i:CEr,,I::;:; HICS;;\ Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two, Lippo Centre 89 Queensway Hong Kong 30 August 2002 Dear Sir Exposure Draft: Proposed Improvem ...
et-ad-0908
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
etd-ad-0707
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
Nina CWB_Long Staying Package
Monthly Rental Rate From HK10,800 net up Long Staying Package 長期住宿計劃Nina Hotel Causeway Bay 銅鑼灣如心酒店月租價格由淨價港幣10,800起Discover more 了解更多More details and enquiries 詳情及查詢: 2280 2983 sarachan@ninahotelgroup ...
hksa720cfd
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...
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 ...
update069
Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
iaps1005
IFAC International Auditing and Assurance Standards Board March 2003 Exposure Draft Response Due Date June 30, 2003 The Special Considerations in the Audit of Small Entities Proposed Amendments to Int ...
update044
Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...
Module D (Dec 2016)_Answer
Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...
Submission_051019
4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真 (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 Ou ...
Interpretation24_ i2c
19 January 2005 To: HKICPA members All other interested parties Draft Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties Comments to be received by 25 February ...
050107
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Membership Section, Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Enquiries: ...
event_210904
To : News/Assignment/Business Page Editor 20 September 2004 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Press Invitation The Hong Kong Institute of Certified Public Accountants (HKICPA), the o ...
07
SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
Should IPO sponsor fee income be recognised over time or at a point in time Should IPO sponsor fee income be recognised over time or at a point in time? HKFRS 15.31 states: An entity shall recognise r ...
PoIG160415_Photography Gatherings AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless /digital camera and (2) s ...
20151228_Photography Gatherings_AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
20150428_Photography Gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
PSS_Flyer_Photography gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...
140219.flyer
中國(上海)自由貿易試驗區(上海自貿區)在2013年9月29日掛牌成立。相比常規的保稅區、出口加工區和經濟特區等,上海自貿區改革了境外投資管理方式,擴大開放六大領域,尤其在金融服務領域方面最受關注。上海自貿區的開放程度、規模以及對中國內地未來的經濟發展,將具有極其深刻的影響。周昕律師將為公會會員介紹上海自貿區的跨境投資和金融服務領域政策,以及探討這些政策帶來的新機遇。日期2014年2月19日(星期 ...
25-10-13_ModuleB Part 2
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720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
ISAB_DP_0919
March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...
Comvita_Dec 2013
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Comvita _Nov 2013
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Comvita_oct 2013
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Comvita_Sept 2013
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Comvita_Aug 2013
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Comvita_July 2013
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Comvita_June 2013
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Comvita_May 2013
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Comvita_Apr 2013
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satmeetingnotes160729_tc final
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2016 年7 月29 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會副會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長 ...
satmeetingnotes160729_sc_final
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2016 年7 月29 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会副会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长 ...
ed_sir500
18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT REVISED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGAGEMENT ...
refsa22
Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...
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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 ...
Amendment I2C
July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB EXPOSURE DRAFTS OF PROPOSED AMENDMENTS TO: (a) IFRS 3 BUSINESS COMBINATIONS (b) IAS 27 CONSOLIDATED AND SEPAR ...
Amendment_I2C
July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB EXPOSURE DRAFTS OF PROPOSED AMENDMENTS TO: (a) IFRS 3 BUSINESS COMBINATIONS (b) IAS 27 CONSOLIDATED AND SEPAR ...
I2C-IAS37nIAS19
July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB EXPOSURE DRAFTS OF PROPOSED AMENDMENTS TO: (a) IFRS 3 BUSINESS COMBINATIONS (b) IAS 27 CONSOLIDATED AND SEPAR ...
I2C-IAS27-CSFS
July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB EXPOSURE DRAFTS OF PROPOSED AMENDMENTS TO: (a) IFRS 3 BUSINESS COMBINATIONS (b) IAS 27 CONSOLIDATED AND SEPAR ...
I2C-IFRS3-BusinessCombin
July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB EXPOSURE DRAFTS OF PROPOSED AMENDMENTS TO: (a) IFRS 3 BUSINESS COMBINATIONS (b) IAS 27 CONSOLIDATED AND SEPAR ...
I2C_20050525
25 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATIONS -D16 SCOPE OF IFRS 2 - ...
I2C-D17-IFRS2
25 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATIONS -D16 SCOPE OF IFRS 2 - ...
D15_I2C
8 April 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATION D15 REASSESSMENT OF EM ...
D12D13D14
11 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATIONS -D12 SERVICE CONCESS ...
I2C-D12-D14
11 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATIONS -D12 SERVICE CONCESS ...
Module B (Jun 13)_Answer
Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...
ed201508
Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...
Circular_SGIG160317
Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...
Module B 6th Edition Flash Card
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ed_ias37
IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...
Primetax_invitation
We will introduce and demonstrate our brand new PrimeTax online database at the event. There will be a prize draw and prizes include a Samsung tablet, one-year subscription to PrimeLaw and book vouche ...
ian-ball
International Federation of Accountants “Global Developments in the Accountancy Profession” Ian Ball, CEO International Federation of Accountants Hong Kong Institute of Certified Public Accountants Ho ...
20101027
Date 3 December 2010, Friday Time 6:30 p.m. -9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Ms. Annie Chan is the Managing ...
sem-hk-tax-updates-2009
Date 27 February 2010, Saturday Time 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Patrick Ho, LL.B, LL.M., ...
sem-int-control-n-cg
Date 5 November 2009, Thursday Time 6:30 p.m. -9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speakers Ms. Annie Chan is the Managin ...
130303
PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar FOR FSIG MEMBERS ONLY Topic: Balancing Private Right with Public Interest -sharing of Consumer Credit Data ...
030313
PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar FOR FSIG MEMBERS ONLY Topic: Balancing Private Right with Public Interest -sharing of Consumer Credit Data ...
030313
PROFESSIONAL INTEREST GROUP ACTIVITIES Financial Services Interest Group (FSIG) Lunch Seminar FOR FSIG MEMBERS ONLY Topic: Balancing Private Right with Public Interest -sharing of Consumer Credit Data ...
SAT_2017_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2017 年5 月16 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長遠 ...
SAT_2017_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2017 年5 月16 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长远 ...
30923sa805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
ed_20175_1
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
ed_20175
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
ed_ias16
IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...
ed_ias7
Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...
edifrs2
Exposure Draft ED/2014/5 November 2014 Comments to be received by 25 March 2015 Classification and Measurement of Share-based Payment Transactions Proposed amendments to IFRS 2Classification and Measu ...
ed_1214improve
Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...
featuredbooks-mar
1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT CHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTA ...
sub-isae3420
Sent electronically through the IAASB Website (www.ifac.org) Our Ref.: C/AASC 30 September 2010 Executive Director, Professional Standards International Auditing and Assurance Standards Board, Interna ...