IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
IASBDP_0929
May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...
ED-RE
May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...
LabourLaw_020624
勞動就業部分問: 有關聘用外籍人士法例是否適用於首席代表的問題? 答: 首席代表如果屬外籍人士,按《外國人在中國就業管理規定》(勞部發[1996]29 號) 的要求也應納入勞動就業管理並辦理就業證。但可免辦入境就業許可證,入境後憑職業簽證及有關證明直接辦理就業證。問: 港澳同胞是否屬於外籍人士?如果不是,屬於哪類人士的問題? 答: 港澳同胞如果未加入外國國籍則不屬外籍人士,屬於定居港澳的中國公民。 ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
MPS_D_PartI
You don't have access right to view the details. Please login.
MPS_D_PartI
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 purposes and sho ...
ETS-FE
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 ...
ETS-FE
You don't have access right to view the details. Please login.
MPS_D_PartI
You don't have access right to view the details. Please login.
ETS-FE
You don't have access right to view the details. Please login.
ETS_Module D
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 pu ...
ETS-FE
You don't have access right to view the details. Please login.
ETS-FE_20170330_Final
You don't have access right to view the details. Please login.
Full_proposal2017-18
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
Full_proposal2017-18_1
Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...
BP_2016-17_Full_final
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
04_Budget Prpls 2016-17 submission_151223_v2_final_full
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
20151008_FE_upload
You don't have access right to view the details. Please login.
Module D 20140529 handouts
Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...
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 ...
Tax_Bulletin_2005
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心(B型)稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
jwgproposal
-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...
Budget Prpsls 2017-18__(submission)__170110_full set
Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...
cp_sr
IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...
ETS_Module D
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 pu ...
QP ETS (FE)_for upload
You don't have access right to view the details. Please login.
ETS_Module D
You don't have access right to view the details. Please login.
12_Nov_13_Module D(Case)
12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...
HKICPA Chi Annual Report 2023
You don't have access right to view the details. Please login.
HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
nas0124
Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...
update183
i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
pn830
PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...
pn820
PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...
pn820rev
PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...
overview-2017
www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...
aasbframe
A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
ED_Practice_Note_820
December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
314n19
HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...