MPS_Module_B_Part_I_Jun2017

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Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

weighted-v-rts

27 November 2014 By email and by post Our Ref.: C/CFC, M97534 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour ...

Supplement_B

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techwatch114

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 Financ ...

techwatch114

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 Financ ...

techwatch110

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 Financ ...

techwatch110

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 Financ ...

techwatch109

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 Financ ...

techwatch109

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 Financ ...

techwatch105

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 Financ ...

techwatch105

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 Financ ...

techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

techwatch102

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

techwatch96

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 Financ ...

techwatch96

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 Financ ...

techwatch95

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 Financ ...

techwatch95

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 Financ ...

techwatch82

Issue 82 • August 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

snp_goodwill

IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19041501 Language Simplified Chinese Event name Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購2019年度中華人民共和國註冊會計師統一考試用書 Con ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19101801 Language Cantonese Event name Photography Sharing Sessions (S1) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

registration-form

Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

registration-form_141028

Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

registration-form_201503

Form: SR-A1a (Oct 2014) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Pas ...

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Re-application Form (Change Entry Route) Form: SR-A1a (Mar 2015) Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (d ...

Shangri-La 2023 Sep Flyer

香格里拉中秋月餅及禮物籃Summer Palace Red Bean Paste with Rare 80-year DriedTangerine Peel Collector's Gift Box (8 pieces)夏宮珍品八十年陳皮豆沙月餅收藏禮盒(八件裝)Original Price 原價: HKD1,328 /Discount Price 優惠價: HKD1,062.4ISLAN ...

The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19120902 Language Cantonese Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants 為會計師舉辦的打擊清洗黑錢及恐怖分子資金籌集講座 E ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code SCPD19121301 Language English Event name Anti-Money Laundering and Counter-Financing of Terrorism Seminar for Accountants (rerun) 為會計師舉辦的打擊清洗黑錢及恐怖分子資金 ...

techwatch157

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 ...

techwatch157

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 ...

consultancy-series-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...

techwatch44

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Nina Hotel TWW - Stay Dine Apr 2022_DW

Nina Hotel TWW - Stay Dine Apr 2022_DW Enjoy a food inspired break in our comfortable Deluxe City View Roomfor HK1,410 pernight includingbreakfast and buffet dinner for2Terms & Conditions Terms &a ...

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 ...

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Jan Mar 2023

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

20150513_ETSI_B

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budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

budget_proposals_2015-16_final_9.1.2015

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

06

Draft comments on DP-Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging Question 1—Need for an accounting approach for dynamic risk management Do you think that ...

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

techwatch111

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 Financ ...

techwatch111

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 Financ ...

ed-valuation-uncertainty

INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...

Budget Proposals 2015-16 (final revised) 9 1 2015

Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...

Module B(Part 1)_Deleted p1-2(Compressed)

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Module B(Part 1)_Deleted p

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lce_app

Page 1 of 14 PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES APPENDIX 1 Glossary of Terms This glossary lists the terms that are defined for the ...

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

Gilman_Staff Offer

太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠Gemini Gemini Gemini Gemini 離心過濾多功能無線吸塵機GVC22RGVC22RGVC22RGVC22R GVC22R2,998 2,9982,998 2,998658 Gemini Gemini Gemini Gemini 四季智能迷你養生壺GMK600GMK600GMK600GMK600 GMK600798338 ...

Judges_report2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

judges_report_2015

The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...

judges_report_2014

1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...

awardees-list

1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...

CG Guide_Full version

A Guide on Better Corporate Governance DisclosureThe Institute would like to thank the convenor, deputy convenor and members of the Corporate Governance Working Group of the Professional Accountants i ...

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

279_Budget_prposal_07-08_1218b

The Dream Ticket: Competitiveness and Stability – Strengthening Hong Kong’s Competitive Edge and Enhancing Stability Budget Proposals 2007 -081 Composition of the HKICPA Taxation Committee 2006 Chairm ...

Budget_Propls06-07

Clarity, Consistency, Certainty, Opportunity Budget Proposals 2006 -07Composition of the HKICPA Taxation Committee 2005 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood ...

budget_proposals2002

P.1/41 PROPOSALS FOR THE 2002/03 BUDGET 1. OVERVIEW 1.1 Introduction We live in interesting but uncertain times. In the past 4.5 years, Hong Kong has felt keenly the impact of major local, regional an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

HKBN Handbill 20241130 ENG

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GilmanDisney Marvel Staff Offer

GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Workshop The Photography IG has organized a two-day workshop with lecture and field trip to Mai Po for members to learn the basics of capturing creatures ...

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

01_22

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

sa72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...