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sub_lflp

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...

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Composition of Committees

78 COMPOSITION OF COMMITTEES 79 COMPOSITION OF COMMITTEES !STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Au Siu Cheung, Albert 2) Antonio J. Barreira * 3) Mark Bradley * 4) John C. Chan 5) C ...

發布日期: 2001-11-14

File Type: pdf | Size: 1 MB

Global Call Limited_CPA membership offer Jan 2022

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...

File Type: pdf | Size: 1 MB

IR_CPAA_faq

1 New Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs Hong Kong Institute of CPAs’ members applying for CPAA ...

發布日期: 2007-08-07

File Type: pdf | Size: 46 KB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

發布日期: 2007-10-10

File Type: pdf | Size: 861 KB

240022

Engagements to Review Historical Financial Statements Hong Kong Standard on Review Engagements 2400 (Revised) HKSRE 2400 (Revised) Issued December 2012; revised January 2019, September 2019, July 2020 ...

File Type: pdf | Size: 841 KB

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...

發布日期: 2017-03-30

File Type: pdf | Size: 290 KB

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...

發布日期: 2016-12-02

File Type: pdf | Size: 78 KB

nas2125

HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...

File Type: pdf | Size: 541 KB

hksa230cfd

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

發布日期: 2019-03-25

File Type: pdf | Size: 194 KB

23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

File Type: pdf | Size: 326 KB

KPMG 6-Sep-02_2

Deputy Director, Accounting Hong Kong Society of Accountants 4th Floor, Tower Two Lippo Centre 89 Queensway Hong Kong 3 September 2002 Dear Sir IASB Exposure Draft “Proposed improvements to Internatio ...

發布日期: 2002-10-30

File Type: pdf | Size: 120 KB

dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

發布日期: 2011-09-09

File Type: pdf | Size: 6 MB

esr

STANDARD SETTING ETHICS SURVEY 20211 HKICPA Standard Setting Department Ethics Survey 2021 Message from the Chairman of the Institute’s Ethics Committee The HKICPA Ethics Survey is designed to underst ...

發布日期: 2022-04-26

File Type: pdf | Size: 620 KB

26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

發布日期: 2015-11-16

File Type: pdf | Size: 890 KB

Cir_TTC1209_v3

CPA Table Tennis Competition 2012 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 7 October 2012 9:30am – 1:30pm Second match day: 14 October 2012 11:00am ...

發布日期: 2012-09-17

File Type: pdf | Size: 143 KB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

發布日期: 2019-03-25

File Type: pdf | Size: 746 KB

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 ...

發布日期: 2013-12-06

File Type: pdf | Size: 1 MB

update066

Update No. 66 (Issued July 2009) This Update contains the second part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong C ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update226

i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

570ppt

Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Proposed ISA 570 (Revised 202X), Pr ...

File Type: pdf | Size: 2 MB

PCCW Corporate Offer_Mar-Apr 2016

企業員工優惠集MAR-APR 2016 *供應商提供之額外禮品，如有更改，恕不另行通知；以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；購買/申請時必須提供有效之員工証及員工資料；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請及只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外) ； ...

發布日期: 2016-03-16

File Type: pdf | Size: 1 MB

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

File Type: pdf | Size: 608 KB

70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

File Type: pdf | Size: 635 KB

9cl6

1 Consultation on IASB Exposure Draft, Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) Seq. Request for Comments HKAB Comments 1. D ...

File Type: pdf | Size: 324 KB

25-10-13_ModuleB Part 2

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發布日期: 2013-11-14

File Type: pdf | Size: 2 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: 2 MB

1463P_Decision on sanctions and costs_30Dec2020_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

File Type: pdf | Size: 161 KB

i2c_edla

17 February 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE D ...

發布日期: 2016-02-16

File Type: pdf | Size: 613 KB

ed_isqm2

International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...

File Type: pdf | Size: 364 KB

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Composition of Committees

Global Call Limited_CPA membership offer Jan 2022

IR_CPAA_faq

ED-Proposed-Improvement

240022

CPDaudit

CPDaudit

nas2125

hksa230cfd

23022

KPMG 6-Sep-02_2

dp-IIRC

esr

26

Cir_TTC1209_v3

update096

BAFS_notes

update066

update226

570ppt

PCCW Corporate Offer_Mar-Apr 2016

1462S_24Aug2020_edited

70122

9cl6

25-10-13_ModuleB Part 2

annual_report_2015_eng

1463P_Decision on sanctions and costs_30Dec2020_Redacted

i2c_edla

ed_isqm2