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2_12_2013_ModuleA_Essay

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發布日期: 2013-12-11

File Type: pdf | Size: 937 KB

subISA720

1 14 March 2013 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft (ED) on International Standa ...

發布日期: 2013-03-15

File Type: pdf | Size: 186 KB

1463P_Reasons for Decison_29 Oct 2020_Redacted

IN Tlre lvIATTER 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 Accoun ...

File Type: pdf | Size: 675 KB

itc_susec

30 January 2024 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT PROPOSE ...

File Type: pdf | Size: 323 KB

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

發布日期: 2002-08-23

File Type: pdf | Size: 263 KB

consultation_paper

發布日期: 2002-08-16

File Type: pdf | Size: 656 KB

Module 9 – Principles of Taxation

This module provides students with an overview of the Hong Kong tax system and the ability to advise on simple tax matters and prepare straightforward tax calculations. Syllabus area Weight (%) Demons ...

發布日期: 2019-06-05

techwatch67

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: 2008-05-08

File Type: pdf | Size: 316 KB

PPHK_HKICMF_Leaflets_Opening

SUPPORTED BY the exclusive classical music e-magazine PROGRAMME MOSZKOWSKI Suite in G minor for two violins and piano, Op. 71 Cho-Liang Lin, Kristin Lee, Cecile Licad MOZART String Quintet in G mino ...

發布日期: 2017-01-03

File Type: pdf | Size: 421 KB

Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

發布日期: 2017-06-13

20130423_module_a_part2

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發布日期: 2013-05-06

File Type: pdf | Size: 1 MB

info-sheet

Page 1 PRACTICAL EXPERIENCE FRAMEWORK REQUIREMENTS Introduction The Hong Kong Institute of Certified Public Accountants, incorporated by the Professional The Hong Kong Institute of Certified Public Ac ...

File Type: pdf | Size: 142 KB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

發布日期: 2007-12-20

File Type: pdf | Size: 215 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

發布日期: 2015-08-05

File Type: pdf | Size: 326 KB

256

1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...

File Type: pdf | Size: 145 KB

s110315f

Operation & Finance, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Hong Kong Fax: 2893 9853 Email: finance@hkicpa.org.hk Tel: 2287 7381 The online he online competency ...

發布日期: 2011-02-10

File Type: pdf | Size: 93 KB

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

File Type: pdf | Size: 807 KB

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

發布日期: 2002-09-25

File Type: pdf | Size: 84 KB

FRSCMS-Aug

發布日期: 2002-09-25

File Type: pdf | Size: 84 KB

TechWatch 208

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: 319 KB

PR_20180709_EN

1 HKICPA survey: Accounting opens doors to rewarding and varied career paths for young professionals (HONG KONG, 9 July 2018) A Career Survey conducted by the Hong Kong Institute of Certified Public A ...

發布日期: 2018-07-06

File Type: pdf | Size: 168 KB

inbrief_dta

In brief: Deferred Tax related to Assets and Liabilities arising from a Single Transaction July 2019 1 In brief July 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transac ...

File Type: pdf | Size: 402 KB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

File Type: pdf | Size: 12 MB

dec

1 Minutes of the 204th meeting of the Financial Reporting Standards Committee held on Wednesday, 12 December 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

發布日期: 2013-03-25

File Type: pdf | Size: 168 KB

i2cx3

26 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTES ED Practice Note 620.2 (Revised) Communication between a ...

File Type: pdf | Size: 210 KB

steve-ong of HKEx

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) From: Steve Ong [mailto:SteveOn ...

發布日期: 2013-03-20

File Type: pdf | Size: 73 KB

The Real Estate Developers Assn 30-Aug-02

30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...

發布日期: 2002-09-04

File Type: pdf | Size: 1 MB

BAFS-2B Pre-exam Techniques

Business, Accounting and Financial Studies Pre-examination Technique Seminar on Paper 2B 2-12-2018 Jointly held by HKICPA & HKABE Business, Accounting and Financial Studies Elective Part –Paper 2B ...

File Type: pdf | Size: 2 MB

Ipsas14-15

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

發布日期: 2001-04-27

File Type: pdf | Size: 77 KB

Ipsas14-15

發布日期: 2001-04-27

File Type: pdf | Size: 77 KB

ed_part4b

International Ethics Standards Board for Accountants Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) Exposure Draft March 2019 Comments due: June 26 ...

File Type: pdf | Size: 457 KB

ed-hedge-accounting-basic

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Basis for Conclusions and Illustrative Examples Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Basis for Conclusions an ...

發布日期: 2010-12-08

File Type: pdf | Size: 434 KB

MPS_Module A_Part 2

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發布日期: 2016-10-28

File Type: pdf | Size: 4 MB

Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

發布日期: 2003-03-29

File Type: pdf | Size: 1 MB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

發布日期: 2013-05-16

File Type: pdf | Size: 716 KB

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2012-10-15

File Type: pdf | Size: 352 KB

Module D Workshop 2

Student Notes Module D (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: 2011-12-02

File Type: pdf | Size: 107 KB

newbooks-nov

New Books in Library (Nov 2013) Qualification Programme Title /Author: Module A : financial reporting : learning pack ISBN: 9781445369655 Publisher: London : BPP Learning Media Edition: 4th ed. Year: ...

發布日期: 2013-11-08

File Type: pdf | Size: 300 KB

Overview of Mentorship Programme_v6

Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring CPAs the opportunity to learn from experi ...

發布日期: 2015-05-18

File Type: pdf | Size: 205 KB

Overview of Mentorship Programme_v5 (rv)

Overview of Mentorship Programme_v5 (rv) Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring ...

File Type: pdf | Size: 206 KB

update137

Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...

發布日期: 2019-03-25

File Type: pdf | Size: 286 KB

newbooks-oct

1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...

發布日期: 2010-10-04

File Type: pdf | Size: 500 KB

Module B Preseen

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: 2013-08-09

File Type: pdf | Size: 421 KB

IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)

IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs) Introduction In July 2013, the International Auditing and Assurance Stand ...

發布日期: 2013-10-03

ms_sslb

Meeting summary of the Leases Advisory Panel (“Panel”) of the Financial Reporting Standards Committee (“FRSC”) held on Tuesday, 19 January 2021 at 10 a.m. via teleconference. IASB Exposure Draft ED/20 ...

File Type: pdf | Size: 479 KB

sub_sub2107

Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 27 July 2021 Mr Erkki Liikanen IFRS Foundation Columbus Building 7 Westferry Circus Canary Wharf Lon ...

File Type: pdf | Size: 338 KB

226

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 15 December 2015 at 8:30 a.m. in the Rooms 3-4 of the Hong Kong Institute of Certified Public Accountants, 2 ...

發布日期: 2016-02-22

File Type: pdf | Size: 134 KB

220

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 March 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2015-05-18

File Type: pdf | Size: 121 KB

FinancialReportingForum-flyer

Financial Reporting Forum on IASB Exposure Draft ED 10 Consolidated Financial Statements – A comprehensive review of off balance sheet risk 1 Date Thursday, 26 February 2009 Time 7:00 p.m. – 8:30 p.m. ...

發布日期: 2009-01-22

File Type: pdf | Size: 148 KB

FinancialReportingForum-flyer

發布日期: 2009-01-22

File Type: pdf | Size: 148 KB

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2_12_2013_ModuleA_Essay

subISA720

1463P_Reasons for Decison_29 Oct 2020_Redacted

itc_susec

main

consultation_paper

Module 9 – Principles of Taxation

techwatch67

PPHK_HKICMF_Leaflets_Opening

Exposure Draft 2017

20130423_module_a_part2

info-sheet

Tax_Bulletin_2007

examans

256

s110315f

1278F_Reasons for decision_Redacted

0208

FRSCMS-Aug

TechWatch 208

PR_20180709_EN

inbrief_dta

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

dec

i2cx3

steve-ong of HKEx

The Real Estate Developers Assn 30-Aug-02

BAFS-2B Pre-exam Techniques

Ipsas14-15

Ipsas14-15

ed_part4b

ed-hedge-accounting-basic

MPS_Module A_Part 2

Principle and Criteria

bc_leases

23

Module D Workshop 2

newbooks-nov

Overview of Mentorship Programme_v6

Overview of Mentorship Programme_v5 (rv)

update137

newbooks-oct

Module B Preseen

IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)

ms_sslb

sub_sub2107

226

220

FinancialReportingForum-flyer

FinancialReportingForum-flyer