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aia-faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...

發布日期: 2013-01-31

File Type: pdf | Size: 273 KB

QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

發布日期: 2010-12-30

File Type: pdf | Size: 692 KB

IR_AIA_faq

發布日期: 2008-05-16

File Type: pdf | Size: 38 KB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

發布日期: 2010-12-08

File Type: pdf | Size: 395 KB

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

發布日期: 2009-01-30

File Type: pdf | Size: 139 KB

hksa81015

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...

發布日期: 2019-03-25

File Type: pdf | Size: 465 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: 134 KB

Module 2

File Type: pdf | Size: 169 KB

SAT_2014_TC_extracted

國家稅務總局與香港會計師公會稅務交流會議摘記2014 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，不得對外發放前言香港會計師公會（“公會”）於2014 年7 月25 日與國家稅務總局（“國稅總局”）在北京市海淀區羊坊店西路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。公會的陳錦榮會長對國稅總局抽暇舉行這次交流會表示感激，並相信是次會議能促進公會與國稅總局相互交 ...

發布日期: 2017-03-24

File Type: pdf | Size: 1 MB

SAT_2014_SC_extracted

國家稅務總局與香港會計師公會稅務交流會議摘記2014 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，不得對外發放前言香港会计师公会（“公会”）于2014 年7 月25 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。公会的陈锦荣会长对国税总局抽暇举行这次交流会表示感激，并相信是次会议能促进公会与国税总局相互交流的 ...

發布日期: 2017-03-24

File Type: pdf | Size: 913 KB

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

File Type: pdf | Size: 276 KB

cpa-ar-eng

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Annual Report and Financial Summary 2010 Annual Report and Financial Summary 2010 Charting Success Hong Kong’s deep an ...

發布日期: 2010-11-10

File Type: pdf | Size: 2 MB

10K individual-88

Vincent Lee

File Type: pdf | Size: 540 KB

n_pn830

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods endi ...

發布日期: 2020-03-30

File Type: pdf | Size: 864 KB

273830

File Type: pdf | Size: 864 KB

IIG060621

Insolvency Interest Group (IIG) Lunch Seminar Arbitration and Accountants in Hong Kong and the Mainland Topic Arbitration and Accountants in Hong Kong and the Mainland Speakers -Mr. Christopher To, Se ...

發布日期: 2006-06-15

File Type: pdf | Size: 855 KB

IIG060621

發布日期: 2006-06-15

File Type: pdf | Size: 855 KB

IIG060621

發布日期: 2006-06-15

File Type: pdf | Size: 855 KB

Circular_golf class(Sept-Oct2010)_rv3

Circular_golf class(Sept-Oct2010)_rv3 Golf Training Class (Sep – Oct 2010) Class, Date & Time September 2010 October 2010 Event code GIG 100904-B GIG 100904-I GIG 101002-B GIG 101002-I Class Begin ...

File Type: pdf | Size: 170 KB

ED-IncomeTaxesStandard

Income Tax Comments to be received by 31 July 2009 March 2009 Exposure Draft ED/2009/2Exposure Draft INCOME TAX Comments to be received by 31 July 2009 ED/2009/2This exposure draft Income Tax is publi ...

發布日期: 2009-03-30

File Type: pdf | Size: 303 KB

976r6_SET_TeacherExpress_online

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examina ...

發布日期: 2015-09-16

File Type: pdf | Size: 828 KB

Module B 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 5 MB

20150724_sharing session with photographer

Sharing Session with Professional Photographer Due to popular demand, the Photography Interest Group (PoIG) has organised a sharing session on polar scenic photography. Speaker, Mr. Anthony Yau, profe ...

發布日期: 2015-07-15

File Type: pdf | Size: 789 KB

ssap26

SSAP 26 (August 2001) 1 SSAP 26 STATEMENT OF STANDARD ACCOUNTING PRACTICE 26 SEGMENT REPORTING (Issued February 2000 and revised August 2001) The Standards, which have been set in bold italic type, sh ...

發布日期: 2004-05-28

File Type: pdf | Size: 413 KB

sas200

SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...

發布日期: 2004-11-29

File Type: pdf | Size: 115 KB

Module A Jun 18Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 408 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

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

發布日期: 2019-03-25

File Type: pdf | Size: 299 KB

fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

發布日期: 2013-08-15

File Type: pdf | Size: 208 KB

update267

i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...

File Type: pdf | Size: 35 MB

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

ED-Amend-to-IAS24

December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

發布日期: 2008-12-09

File Type: pdf | Size: 418 KB

Module D (Jun 11)_Answer

Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...

File Type: pdf | Size: 132 KB

160803

Chiina''s B2V Refform Programme Code:: TFA The pilot programme for the transformation from Business Tax (BT) to Value Added Tax (VAT) (the "B2V Reform") has been expanded since 1 May ...

發布日期: 2016-07-04

File Type: pdf | Size: 407 KB

s140108s

HKICPA seminar: Responsibilities of Reporting Accountants under the New IPO Regime Programme Code: S140108S The Securities and Futures Commission’s new regulations for sponsors came into effect on 1 O ...

發布日期: 2013-11-21

File Type: pdf | Size: 242 KB

s130808s

Operational Risk Management in Practice Programme Code: S130808S The speaker will discuss the following topics in this seminar: Overview on operational risk management Different types of Risk Contro ...

發布日期: 2013-06-13

File Type: pdf | Size: 240 KB

s121008s

Accountants' Professional Liability Programme Code: S121008S This seminar aims to provide a refresher of accountants liability exposures. The following about appropriate risk management measures w ...

發布日期: 2012-09-05

File Type: pdf | Size: 237 KB

s120508s

Luxembourg: Your key to unlocking European opportunities Programme Code: S120508S Today, with the current situation in Europe giving rise to abundant opportunities, Chinese companies are increasingly ...

發布日期: 2012-03-08

File Type: pdf | Size: 239 KB

s120308s

CPAs in Forensics and Enterprise Investigative Infrastructure (EII) in Fraud Investigation Programme Code: S120308S As a derivative from litigations and alternative dispute resolutions, many new aspec ...

發布日期: 2012-02-07

File Type: pdf | Size: 240 KB

s120208s

AAuuddiittiinngg SSttrraatteeggiicc RRiisskkss:: TTuurrnniinngg RRiisskk iinnttoo OOppppoorrttuunniittyy Programme Code: S120208S Various studies performed over the past decade have determined that ap ...

發布日期: 2012-01-19

File Type: pdf | Size: 248 KB

EL110922_Enrolment Form

PPaayymmeenntt && EEnnrroollmmeenntt SSttaattuuss EEnnqquuiirryy:: 22228877 77338811 ee--mmaaiill:: ffiinnaannccee@@hhkkiiccppaa..oorrgg..hhkk FFaaxx :: 22889933 99885533 EEvveenntt IInnffoorr ...

發布日期: 2011-08-22

File Type: pdf | Size: 228 KB

s110908s

Challenging Tax Assessments: How to Handle Objection and Appeal Process Programme Code: S110908S The speaker will provide an overview of the process and procedures involved in challenging tax assessme ...

發布日期: 2011-07-20

File Type: pdf | Size: 231 KB

s110708s

Family Offices in Asia Programme Code: S110708S Topics to be discussed at this seminar include: Family governance structures in Asia Motivation and reservations of Asian families Family Office (FO) ...

發布日期: 2011-06-14

File Type: pdf | Size: 164 KB

GIG0912

Golf Training Class December 2009 Beginner golf training Date: 5,12 & 19 December -2 January 2010 (Saturday) (no class on 26 December due to public holiday) Time: 4:00 pm – 5:30 pm Venue: South Ch ...

發布日期: 2009-11-11

File Type: pdf | Size: 173 KB

091107

Golf Training Class November 2009 Beginner golf training Date: 7,14, 21 & 28 November 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association (SCAA), 88 Caroline Hill Road, ...

發布日期: 2009-10-09

File Type: pdf | Size: 173 KB

Charitable_Fund

126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...

發布日期: 2003-11-13

File Type: pdf | Size: 504 KB

HKSA_Trust_Fund

A N N U A L R E P O R T 2 0 0 3 121 !"# %&' The HKSA Trust Fund To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 123 to 125 which has been prepared i ...

發布日期: 2003-11-13

File Type: pdf | Size: 416 KB

10-HKSATrust

HKSA Trust Fund !"# %&'Hong Kong Society of Accountants !"# 112 Report of the Auditors to the Trustees of the HKSA Trust Fund !"!"#!%&'()&* We have audited the ...

發布日期: 2000-11-24

File Type: pdf | Size: 587 KB

pr_cr

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

發布日期: 2012-06-26

File Type: pdf | Size: 127 KB

T.T.C. ASIA Ltd.

Offers: 10% off on regular rates for the first order with a minimum order amount of HKD 88 and 5% off for ongoing orders. Redemption method: Please mention "HKICPA10" when asking for a quota ...

發布日期: 2020-07-14

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aia-faq

QA hkint5

IR_AIA_faq

ed-hedge-accounting

ED_IFRIC9andIFRIC16_Amendments

hksa81015

Module 2

Module 2

SAT_2014_TC_extracted

SAT_2014_SC_extracted

template

cpa-ar-eng

10K individual-88

n_pn830

273830

IIG060621

IIG060621

IIG060621

Circular_golf class(Sept-Oct2010)_rv3

ED-IncomeTaxesStandard

976r6_SET_TeacherExpress_online

Module B 6th Edition Flash Card

20150724_sharing session with photographer

ssap26

sas200

Module A Jun 18Answer

Module A (Jun 18)_Answer

hk(ifric)-int23

fe-paper1-answer

update267

ED-IncomeTaxIG

ED-Amend-to-IAS24

Module D (Jun 11)_Answer

160803

s140108s

s130808s

s121008s

s120508s

s120308s

s120208s

EL110922_Enrolment Form

s110908s

s110708s

GIG0912

091107

Charitable_Fund

HKSA_Trust_Fund

10-HKSATrust

pr_cr

T.T.C. ASIA Ltd.