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hksa51015

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...

發布日期: 2019-03-25

File Type: pdf | Size: 387 KB

hksa210

TERMS OF AUDIT ENGAGEMENTS 1 ED/HKSA 210 HONG KONG STANDARD ON AUDITING 210 TERMS OF AUDIT ENGAGEMENTS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) ...

發布日期: 2004-11-17

File Type: pdf | Size: 236 KB

hksa210

發布日期: 2004-11-17

File Type: pdf | Size: 236 KB

170411_Cocktail (BJ&SH)_Flyer

170411_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...

File Type: pdf | Size: 113 KB

170327_Cocktail (BJ&SH)_Flyer

170327_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Treasury I, 2/F, ...

File Type: pdf | Size: 113 KB

1bcucc

Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...

File Type: pdf | Size: 1 MB

2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

File Type: docx | Size: 155 KB

report-trustees-strategy-review

April 2011 IFRS Foundation Comments to be received by 25 July 2011 Report of the Trustees’ Strategy Review IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second DecadeIFRSs as t ...

發布日期: 2011-04-26

File Type: pdf | Size: 309 KB

snap_cf

Discussion Paper July 2013 Snapshot: Review of the Conceptual Framework This Snapshot introduces the IASB’s Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Project objec ...

發布日期: 2013-07-18

File Type: pdf | Size: 107 KB

Compliance_AnnualReport2022

COMPLIANCE A Legacy of Public Protection 2022 Annual ReportAbbreviations used CPA Certified Public Accountant FRC Financial Reporting Council HKICPA /Institute Hong Kong Institute of Certified Public ...

File Type: pdf | Size: 2 MB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

update172

i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

techwatch119

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

發布日期: 2012-09-10

File Type: pdf | Size: 260 KB

techwatch119

發布日期: 2012-09-10

File Type: pdf | Size: 260 KB

IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

發布日期: 2005-07-18

File Type: pdf | Size: 224 KB

ED-IG-IASB-SME

February 2007 DRAFT IMPLEMENTATION GUIDANCE IFRS for Small and Medium-sized Entities Illustrative Financial Statements and Disclosure Checklist Comments to be received by 1 October 2007 SMEs Implement ...

發布日期: 2007-02-15

File Type: pdf | Size: 477 KB

update199

i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...

發布日期: 2019-03-25

File Type: pdf | Size: 265 KB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

發布日期: 2007-03-30

File Type: pdf | Size: 101 KB

pubforsale_coursenotes

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 6 July 2018 Do ...

發布日期: 2018-08-15

File Type: pdf | Size: 256 KB

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

techwatch56

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 Spotli ...

發布日期: 2007-06-06

File Type: pdf | Size: 323 KB

TechWatch206

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

File Type: pdf | Size: 393 KB

TT League_circular (8)

TT League_circular (8) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...

File Type: pdf | Size: 250 KB

TT League_circular (9)

TT League_circular (9) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...

File Type: pdf | Size: 251 KB

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

發布日期: 2016-03-31

File Type: pdf | Size: 268 KB

ETS_Module A_final

Disclaimer 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 pur ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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File Type: pdf | Size: 1 MB

Comvita HK Order From (Nov2014)

Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

File Type: pdf | Size: 240 KB

Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 110 KB

draftQA1

IFRS for SMEs General, Issue 1 Application of the IFRS for SMEs for fi nancial periods ending before the IFRS for SMEs was issued September 2011Es G he SM pplic era Es Iss a ndi Draft Q&A Response ...

發布日期: 2011-09-28

File Type: pdf | Size: 61 KB

draftQA32

IFRS for SMEs Section 3, Issue 2 Departure from a principle in the IFRS for SMEs September 2011Es Se rom SM epar tion ip , I I e ME Draft Q&A Response 3 Paragraph 3.3 notes that ‘Financial stateme ...

發布日期: 2011-09-28

File Type: pdf | Size: 68 KB

aasc-30-6th

1 za Minutes of the 306th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 23 February 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Acco ...

發布日期: 2010-04-29

File Type: pdf | Size: 70 KB

InvitationToComments

December 2004Invitation to CommentResponse Due Date31 March 2005IFAC International Education Standard for Professional Accountants 7 Continuing Professional Development: A Program of Lifelong Learning ...

發布日期: 2005-02-04

File Type: pdf | Size: 57 KB

Financial Statements

93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2001-11-14

File Type: pdf | Size: 3 MB

Dip-in-Insolvency

Diploma in Insolvency 2009/2010 This Programme has been accredited by the Law Society of Hong Kong. A maximum of 15 CPD points can be claimed from attending the Programme. * Being a registered CEF cou ...

發布日期: 2009-11-11

File Type: pdf | Size: 209 KB

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 ...

File Type: pdf

Flyer_final_Cancelled

File Type: pdf

DNA of a CFO Asia_web

DNA OF A CFO The makings of a finance leader in Asia hays.cn hays.co.jp hays.com.sg hays.com.my hays.com.hk 2 THE DNA OF A CFO CONTENTS INTRODUCTION 3 FINDINGS OVERVIEW 4 SURVEY RESULTS: . Backgro ...

發布日期: 2015-06-12

File Type: pdf | Size: 336 KB

update041

Update No. 41 (Issued June 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. Revised c ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Influence 2

1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...

發布日期: 2014-09-30

File Type: pdf | Size: 193 KB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-08-05

File Type: pdf | Size: 379 KB

IFAC_IESBA

24 July 2007 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 DRAFTS ON ...

發布日期: 2007-07-25

File Type: pdf | Size: 520 KB

CL537

Annex 1 HKAB’s Comments on IASB Exposure Draft ED/2018/2 Onerous Contracts -Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) Seq. Relevant Extracts HKAB Comments Question 1 The Board prop ...

File Type: pdf | Size: 266 KB

isa300

1 IFAC International Auditing and Assurance Standards Board August 2003 Exposure Draft Response Due Date November 15, 2003 Proposed Revised International Standard on Auditing 300 “Planning the Audit” ...

發布日期: 2003-08-12

File Type: pdf | Size: 244 KB

isa300

發布日期: 2003-08-12

File Type: pdf | Size: 244 KB

pf1213q1_1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-10-30

File Type: pdf | Size: 2 MB

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170327_Cocktail (BJ&SH)_Flyer

1bcucc

2018 Level 2CaseQuestionsEngFinal

report-trustees-strategy-review

snap_cf

Compliance_AnnualReport2022

HKICPA Membership Survey 2016

update172

techwatch119

techwatch119

IFAC_ED_Section290

ED-IG-IASB-SME

update199

sas700

pubforsale_coursenotes

20150724_sharing session with photographer

techwatch56

TechWatch206

TT League_circular (8)

TT League_circular (9)

HKICPA-PDF-gift_1603

ETS_Module A_final

ETS_Module A_final

ETS_Module A_final

Comvita HK Order From (Nov2014)

Module A (Jun 2017)_Question

draftQA1

draftQA32

aasc-30-6th

InvitationToComments

Financial Statements

Dip-in-Insolvency

Flyer_final_190528104857

Flyer_final_Cancelled

DNA of a CFO Asia_web

update041

Influence 2

Module C Pre-seen 20162

IFAC_IESBA

CL537

isa300

isa300

pf1213q1_1

Module B (Dec 11)_Question

techwatch156

techwatch156