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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 ...

File Type: pdf

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

發布日期: 2013-12-06

pn810_2

Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...

File Type: pdf | Size: 487 KB

update123

i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

File Type: pdf | Size: 2 MB

qa-report2017

REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

發布日期: 2018-04-13

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 ...

發布日期: 2015-06-08

File Type: pdf | Size: 742 KB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

發布日期: 2014-05-21

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

發布日期: 2011-11-14

File Type: pdf | Size: 470 KB

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 ...

發布日期: 2008-01-21

File Type: pdf | Size: 356 KB

PartI-I2C_FairValueMeasurements

November 2006 DISCUSSION PAPER Fair Value Measurements Part 1: Invitation to Comment and relevant IFRS guidance Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Ca ...

發布日期: 2006-11-29

DP-FairValueMeasurements-PI

發布日期: 2006-11-29

File Type: pdf | Size: 383 KB

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

發布日期: 2004-05-28

ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

發布日期: 2002-12-05

File Type: pdf | Size: 461 KB

MPS_Module_D_Part_I_Jun2017

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 purposes and s ...

發布日期: 2017-04-21

MPS_Module_D_Part_I_Jun2017

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update044

Update No. 44 (Issued October 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. Revise ...

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

File Type: pdf | Size: 601 KB

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. ...

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

File Type: pdf | Size: 6 MB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

發布日期: 2016-11-24

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

發布日期: 2013-09-02

File Type: pdf | Size: 894 KB

annual_report_2012_Eng

Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...

發布日期: 2012-11-19

File Type: pdf | Size: 570 KB

ed_IAASB_ISA600

ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...

發布日期: 2006-04-19

ed_IAASB_ISA600

發布日期: 2006-04-19

File Type: pdf | Size: 570 KB

ed-pn830

September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...

發布日期: 2004-09-22

File Type: pdf | Size: 424 KB

ed-pn830

發布日期: 2004-09-22

File Type: pdf | Size: 424 KB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 9 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

File Type: pdf | Size: 567 KB

techwatch20

-1 -Issue No. 20 January 2004 This is the 20th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome you ...

發布日期: 2004-02-06

File Type: pdf | Size: 375 KB

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

發布日期: 2017-11-23

File Type: pdf | Size: 564 KB

Capstone_version 1_PP_upload

Qualification Programme Capstone Pilot Examination Paper Version 1 Capstone (Pilot Examination Paper – Version 1) Copyright 2021 Hong Kong Institute of Certified Public Accountants All rights reserve ...

File Type: pdf | Size: 5 MB

hksae3000rev

HKSAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information and Related Conforming Amendments Hong Kong Standard on Assurance Engagements HKSAE 3000 Is ...

File Type: pdf | Size: 915 KB

ed_570

International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...

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 ...

preface

Making Materiality Judgements Hong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Financial Reporting Standards ong Kong Fina ...

File Type: pdf | Size: 691 KB

Module A 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 4 MB

MPS_Module A_Part 2

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發布日期: 2016-10-28

qa-report2014

Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...

發布日期: 2015-04-01

File Type: pdf | Size: 661 KB

qa-report2014

發布日期: 2015-04-01

File Type: pdf | Size: 661 KB

Module A_20140409

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發布日期: 2014-05-02

File Type: pdf | Size: 753 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

發布日期: 2010-08-18

File Type: pdf | Size: 330 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

發布日期: 2009-07-14

File Type: pdf | Size: 391 KB

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 ...

發布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

發布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

發布日期: 2005-07-09

File Type: pdf | Size: 486 KB

ed-isa701_800

發布日期: 2005-07-09

File Type: pdf | Size: 486 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

發布日期: 2004-05-28

File Type: pdf | Size: 308 KB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

發布日期: 2004-05-28

File Type: pdf | Size: 334 KB

Report of the Council

18 REPORT OF THE COUNCIL FOR 2001 19 REPORT OF THE COUNCIL FOR 2001 !"#%&' The Council Report for 2001 covers the activities of the Council for the period from 4 October 2000 to 30 Octobe ...

發布日期: 2001-11-14

File Type: pdf | Size: 7 MB

ed_rra

IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...

File Type: pdf | Size: 299 KB

ed2021-rra

File Type: pdf | Size: 299 KB

ed_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...

File Type: pdf | Size: 316 KB

ed__inc

IFRS Standards Exposure Draft ED/2019/4 June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Exposure Draft Amendments to IFRS 17 Comments to be received by 25 September 2019Exp ...

File Type: pdf | Size: 441 KB

340222

Assurance Reports on Controls at a Service Organization Hong Kong Standard on Assurance Engagements 3402 HKSAE 3402 Issued May 2010, Revised December 2012, March 2014, January 2019, September 2019, Ju ...

File Type: pdf | Size: 583 KB

COEa23_discard303

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued May 2023 Revisions to the Code Relating to the Definition of Engagement Team and Group Audits REVISIONS TO THE CODE RELATING ...

File Type: pdf | Size: 823 KB

update226

i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...

File Type: pdf | Size: 3 MB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

發布日期: 2013-07-18

File Type: pdf | Size: 18 MB

framework

Hong Kong Framework for Assurance Engagements Framework Issued October 2004, Revised December 2012, March 2014 Framework Issued October 2004 Effective upon issue* * This Framework will be replaced by ...

File Type: pdf | Size: 210 KB

3_340

Statement 3.340 (revised May 92) 1 STATEMENT 3.340 AUDITING GUIDELINE PROSPECTUSES AND THE REPORTING ACCOUNTANT (Issued October 1974; revised February 1988, May 1992, September 2004 (name change) and ...

File Type: pdf | Size: 136 KB

1_102(sch)

1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...

File Type: pdf | Size: 87 KB

MPS_D_PartI

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MPS_C_PartII

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MPS_C_PartII

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 ...

MPS_D_PartI

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

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ETS_Module D_final

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ETS_Module D_final

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File Type: pdf | Size: 1004 KB

MPS_D_PartI

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發布日期: 2018-10-23

ETS-FE

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發布日期: 2018-10-10

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

File Type: pdf | Size: 430 KB

Module_C_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2018-08-20

Module_C_Supplement_20182

發布日期: 2018-08-20

File Type: pdf | Size: 430 KB

1139F_26 June 2018_edited

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

發布日期: 2018-06-27

File Type: pdf | Size: 707 KB

ETS_Module D

發布日期: 2018-05-17

ETS_Module B

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發布日期: 2017-11-15

ETS-FE

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發布日期: 2017-10-09

File Type: pdf | Size: 432 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

發布日期: 2017-08-29

Mod_A_Part_II_Jun2017

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發布日期: 2017-04-24

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ETS-FE_20170330_Final

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發布日期: 2017-04-05

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determination-D-03-IC16H

' t' Proceedings No: D-03-IC16H IN THE MATTER OF A complaint made under section 34(1) (a) of the Professional Accountants Ordinance (Cap.50) BETWEEN An Investigation Committee of the COMPLAINA ...

發布日期: 2016-11-14

ETS_Module_D

發布日期: 2016-05-27

ETS_Module_B

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發布日期: 2016-05-27

20151008_FE_upload

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發布日期: 2015-10-20

Sharing Forum_FE_0326

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發布日期: 2015-04-13

File Type: pdf | Size: 870 KB

Module B 20140428 handouts

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發布日期: 2014-05-21

iesba_workplan

19 December 2013 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) CONSULTATI ...

發布日期: 2013-12-19

File Type: pdf | Size: 664 KB

ip-regulatory-framework

1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...

發布日期: 2013-11-01

File Type: pdf | Size: 177 KB

ip-regulatory-framework_old

發布日期: 2013-10-28

File Type: pdf | Size: 222 KB

20121108_ModuleC_PartII

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發布日期: 2012-11-07

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20121016_ModuleD_PartI

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發布日期: 2012-10-15

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20121011_module_a_part1

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發布日期: 2012-10-10