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techwatch114

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: 2012-04-11

File Type: pdf | Size: 304 KB

techwatch114

發布日期: 2012-04-11

File Type: pdf | Size: 304 KB

HKEx_esg_questionnaire

1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...

發布日期: 2012-04-11

File Type: pdf | Size: 235 KB

techwatch110

發布日期: 2011-12-09

File Type: pdf | Size: 300 KB

techwatch110

發布日期: 2011-12-09

File Type: pdf | Size: 300 KB

techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

發布日期: 2011-04-13

File Type: pdf | Size: 525 KB

techwatch102

發布日期: 2011-04-13

File Type: pdf | Size: 525 KB

ifacpolicy-4old

December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...

發布日期: 2010-12-23

File Type: pdf | Size: 348 KB

state-guide-dec2010

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT ...

發布日期: 2010-12-15

File Type: pdf | Size: 183 KB

techwatch97

發布日期: 2010-11-09

File Type: pdf | Size: 613 KB

techwatch97

發布日期: 2010-11-09

File Type: pdf | Size: 613 KB

nov-issue

PRC accounting 44 November 2010 Illustration: Dorling Kindersley/Getty Images 我國上市公司2009年執行企業會計準則情況分析報告– 基於企業會計準則實施的經濟效果（第二部份） An analysis of the economic impact of Chinese listed companies’ implement ...

發布日期: 2010-10-26

File Type: pdf | Size: 351 KB

techwatch95

發布日期: 2010-09-10

File Type: pdf | Size: 503 KB

techwatch95

發布日期: 2010-09-10

File Type: pdf | Size: 503 KB

hkicpa-cpe

2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...

發布日期: 2010-04-30

File Type: pdf | Size: 550 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

發布日期: 2009-04-27

File Type: pdf | Size: 88 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

發布日期: 2009-01-08

File Type: pdf | Size: 232 KB

techwatch64

發布日期: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

發布日期: 2008-02-01

File Type: pdf | Size: 320 KB

ED-IFRIC-D21

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

發布日期: 2007-07-04

File Type: pdf | Size: 195 KB

IFRIC_D21_Draft_Interpretation

發布日期: 2007-07-04

File Type: pdf | Size: 195 KB

Comparison_IASE_ED_SME

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

發布日期: 2007-04-03

File Type: pdf | Size: 228 KB

techwatch42

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: 2006-04-06

File Type: pdf | Size: 192 KB

hksa710

Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...

發布日期: 2004-11-15

File Type: pdf | Size: 211 KB

hksa710

發布日期: 2004-11-15

File Type: pdf | Size: 211 KB

sas240

SAS 240 (January 97) 1 STATEMENT OF AUDITING STANDARDS 240 QUALITY CONTROL FOR AUDIT WORK (Effective for audits of financial statements for periods beginning before 15 June 2005)* Contents Paragraphs ...

發布日期: 2004-10-28

File Type: pdf | Size: 175 KB

HKAS30cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...

發布日期: 2004-06-14

File Type: pdf | Size: 140 KB

ifric-d06

IFRIC DRAFT INTERPRETATION D6 Multi-employer Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 9 July 2004IFRIC Draft Interpretation D6 Multi-employer ...

發布日期: 2004-05-10

File Type: pdf | Size: 461 KB

02-ias19-ed

Exposure Draft of a Proposed AMENDMENT TO IAS 19, EMPLOYEE BENEFITS: THE ASSET CEILING Comments to be received by 25 March 2002This Exposure Draft is published by the International Accounting Standard ...

發布日期: 2002-02-22

File Type: pdf | Size: 96 KB

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 465 KB

Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 465 KB

Module B (Jun 11)_Answer

Module B (Jun 11)_Answer Module B (June 2011 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) Date : xx July 2011 To : Board of Directors From : Mr. T. T. Chan Subject : Various conc ...

File Type: pdf | Size: 271 KB

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

File Type: pdf | Size: 253 KB

C_WK1_Guidance Notes (Dec10)_1

C_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 631 KB

C_WK1_Guidance Notes (Dec10)

C_WK1_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 631 KB

Statement 1500 (revised April 2012)

Statement 1500 (revised April 2012) Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 De ...

File Type: pdf | Size: 188 KB

Module C (Dec 15)_Answer

Module C (Dec 15)_Answer Module C (December 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The risks of material misstatements at the financial statement level ref ...

File Type: pdf | Size: 253 KB

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

File Type: pdf | Size: 243 KB

2015 SSG_briefing session_22 Oct 2015_for Facebook page

Next steps 下一步… Action 行動 Method 方法 Deadline 截止日期 Case competition application 比賽報名 Online 網上 31-10-2015 Business seminar (for Levels 1 and 2 participants) 商業講座 (第一及第二級別參賽者) Online 網上 Business seminar ...

File Type: ppt | Size: 5 MB

alert37

1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...

File Type: pdf | Size: 291 KB

FE (Dec 15) Paper II_Answer

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File Type: pdf | Size: 307 KB

811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

File Type: pdf | Size: 798 KB

t6lf

Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 439 KB

6lf

Circular on Reporting to Grantees of the Language Fund 1 May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountants This Circul ...

File Type: pdf | Size: 435 KB

coep4aeq

Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised April 202 ...

File Type: pdf | Size: 302 KB

Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

File Type: pdf | Size: 408 KB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

edug_19

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 187 KB

lf1212

Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...

File Type: pdf | Size: 433 KB

adm16

Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...

File Type: pdf | Size: 501 KB

ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

File Type: pdf | Size: 204 KB

6mkr

Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

7clr

Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...

File Type: pdf | Size: 435 KB

7mkr

Circular on Reporting to Grantees of the Language Fund 1 May 2022February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2022 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

6clr

File Type: pdf | Size: 436 KB

form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

File Type: doc | Size: 294 KB

Best Written Proposal 2022 HK Undergraduate

1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...

File Type: pdf | Size: 1 MB

update195

i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...

發布日期: 2019-03-25

File Type: pdf | Size: 615 KB

MPS_B_PartI

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發布日期: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_B_PartI

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: 2019-01-10

File Type: pdf | Size: 3 MB

MPS_B_PartI

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發布日期: 2018-10-23

File Type: pdf | Size: 3 MB

judges_report_2014

1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...

發布日期: 2014-11-26

File Type: pdf | Size: 7 MB

awardees-list

發布日期: 2014-11-20

File Type: pdf | Size: 787 KB

finalized_Module_A1

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發布日期: 2013-11-12

File Type: pdf | Size: 2 MB

WS 2 Student Notes - Mod B

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發布日期: 2012-12-11

File Type: pdf | Size: 615 KB

Module B Workshop 2

Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-07

File Type: pdf | Size: 816 KB

s100826s

Recent Recent Recent Recent Recent developmentevelopmentevelopmentevelopment evelopmentevelopmentevelopmentevelopmentevelopments on HK company structureon HK company structureon HK company structure o ...

發布日期: 2010-06-28

File Type: pdf | Size: 182 KB

s100723

Advising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial DifficultieAdvising Corporate Clients in Financial Difficu ...

發布日期: 2010-05-05

File Type: pdf | Size: 190 KB

s100609as

The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...

發布日期: 2010-05-05

File Type: pdf | Size: 181 KB

tb19

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

發布日期: 2009-10-29

File Type: pdf | Size: 452 KB

ED-ClassificationMeasurement

Financial Instruments: Classification and Measurement Comments to be received by 14 September 2009 July 2009 Exposure Draft ED/2009/7Exposure Draft FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMEN ...

發布日期: 2009-07-14

File Type: pdf | Size: 260 KB

tb15

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2005-11-14

File Type: pdf | Size: 804 KB

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C_WK1_Guidance Notes (Dec10)_1

C_WK1_Guidance Notes (Dec10)

Statement 1500 (revised April 2012)

Module C (Dec 15)_Answer

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2015 SSG_briefing session_22 Oct 2015_for Facebook page

alert37

FE (Dec 15) Paper II_Answer

811p2

t6lf

6lf

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Module A (Jun 18)_Answer

BCUCC19

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7mkr

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Best Written Proposal 2022 HK Undergraduate

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Module B Workshop 2

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