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Gross_Fee_Income0706

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 This Circular is intended for general guidance only. The Hong Kong Institute of Certified Public Accoun ...

發布日期: 2007-07-04

File Type: pdf | Size: 40 KB

Gross_Fee_Income0706

發布日期: 2007-07-04

File Type: pdf | Size: 40 KB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

發布日期: 2019-03-25

File Type: pdf | Size: 312 KB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

發布日期: 2013-08-26

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

040422

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

040422

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

hkas08

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised April 2021August 2022 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Co ...

發布日期: 2019-03-25

File Type: pdf | Size: 627 KB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

發布日期: 2019-03-25

File Type: pdf | Size: 576 KB

Bad Weather Arrangement for CPD Programme

All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programmes will be postponed to a date to be fixed ...

發布日期: 2010-10-22

File Type: pdf | Size: 45 KB

typhoon

Bad Weather Arrangement for CPD Programme All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programme ...

發布日期: 2010-10-22

File Type: pdf | Size: 45 KB

typhoon-old

發布日期: 2008-09-08

File Type: pdf | Size: 45 KB

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

File Type: pdf | Size: 330 KB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

發布日期: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

發布日期: 2017-09-13

File Type: pdf | Size: 231 KB

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

發布日期: 2019-03-25

File Type: pdf | Size: 275 KB

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

發布日期: 2019-03-25

File Type: pdf | Size: 684 KB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

File Type: pdf | Size: 338 KB

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

發布日期: 2019-03-25

File Type: pdf | Size: 673 KB

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

HKICPA_timetable for public_20202

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

File Type: pdf | Size: 265 KB

BadWeather-2009

Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...

發布日期: 2009-08-13

File Type: pdf | Size: 44 KB

Briefing sessionSSrundownto AAs 25 Sept

“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...

File Type: pdf | Size: 195 KB

Briefing sessionRSrundownto AAs 26 SeptGH

“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...

File Type: pdf | Size: 191 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

File Type: pdf | Size: 314 KB

pr_ifrs8

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

發布日期: 2017-03-29

File Type: pdf | Size: 112 KB

F121030

Financial Reporting Forum HKFRS 8 Operating Segments: Application Issues Date 30 October 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s ...

發布日期: 2012-09-14

File Type: pdf | Size: 110 KB

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

發布日期: 2010-10-21

File Type: pdf | Size: 38 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

發布日期: 2006-05-04

File Type: pdf | Size: 5 MB

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Gross_Fee_Income0706

Gross_Fee_Income0706

update006

Workshop

Module B (Dec 12)_Question

040422

040422

hkas08

update225

Bad Weather Arrangement for CPD Programme

typhoon

typhoon-old

Module 8

ed_20175_1

ed_20175

contentpage

update210

update277

update098

update248

HKICPA_timetable for public_20202

BadWeather-2009

Briefing sessionSSrundownto AAs 25 Sept

Briefing sessionRSrundownto AAs 26 SeptGH

Module D (Jun 12)_Question

ofcr

pr_ifrs8

F121030

butyphoon

calendar