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AD-HR_Jan2009

The Hong Kong Institute of Certified Public Accountants is the statutory body responsible for the registration and regulation of CPAs in Hong Kong and for the setting of financial reporting, auditing ...

發布日期: 2009-05-04

File Type: pdf | Size: 455 KB

AD-HR_Jan2009_1

發布日期: 2009-05-04

File Type: pdf | Size: 455 KB

revision_courses

Revision Courses for Candidates taking the May 2009 Practising Certificate ("PC") Examinations The Institute will offer the following 30-hour Revision Courses for candidates sitting the Inst ...

發布日期: 2009-03-31

File Type: pdf | Size: 21 KB

ER_FR-Forum2008

Financial Reporting Forum on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chung House 2 ...

發布日期: 2008-11-27

File Type: pdf | Size: 81 KB

typhoon-old

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: 2008-09-08

File Type: pdf | Size: 45 KB

calendar

October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 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 QP event Examination assistance functions Practical training ...

發布日期: 2007-10-18

File Type: pdf | Size: 724 KB

pubforsale_form3_10

Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...

發布日期: 2006-07-20

File Type: pdf | Size: 247 KB

1_600

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

發布日期: 2005-09-23

File Type: pdf | Size: 99 KB

activities

DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 29 May 2000 A Practical Look at the Mainland Customs Control (中國海關審查實況研討會) 22 September 2000 RMB Loans to Foreign Invested Entities in China (中國 ...

發布日期: 2005-03-05

File Type: pdf | Size: 223 KB

app03

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

發布日期: 2004-09-06

File Type: pdf | Size: 173 KB

Council_and_Secretariat

2 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # !"# The Council and Secretariat From left to right 1st row Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Wong Tak ...

發布日期: 2003-11-13

File Type: pdf | Size: 394 KB

0212

Financial Accounting Standards Committee Meeting summary – December 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 11 December 2002 and discussed the following items: & ...

發布日期: 2003-01-20

File Type: pdf | Size: 22 KB

FRSCMS-Dec

發布日期: 2003-01-20

File Type: pdf | Size: 22 KB

Workshop Topics Module D Workshop 1 (Dec 2015)

Workshop Topics Module D Workshop 1 (Dec 2015) Workshop Topics Module D (December 2015) Workshop 1 1 Workshop 1 – Profits Tax Computation (Group Discussion Exercise) Reason for activity It is importan ...

File Type: pdf | Size: 123 KB

Workshop Topics Module D Workshop 1 December 2018

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File Type: pdf | Size: 123 KB

rd_1006

6 July 2020 To: Preparers, investors, practitioners and other interested parties Roundtable discussion: 6 October 2020 IASB DISCUSSION PAPER DP/2020/1 Business Combinations–Disclosures, Goodwill and I ...

File Type: pdf | Size: 86 KB

HKICPA_timetable for public_20201_V2

Important Dates for Module Enrolment Module Enrolment Period 3 February to 2 March 2020 Module Enrolment Confirmation* 17 March 2020 Module Commencement 24 March 2020 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 211 KB

MyCPA_CPD_Records_Management_Guide

MyCPA – CPD Records Management Guide How to add your CPD records ..................................................................................... 1 How to update your CPD records ................ ...

File Type: pdf | Size: 730 KB

FrdBC

12 April 2024 To: Preparers, investors, practitioners and other interested parties Virtual Roundtable Discussion: 27 May 2024 IASB EXPOSURE DRAFT Business Combinations—Disclosures, Goodwill and Impair ...

File Type: pdf | Size: 267 KB

Financial reporting issues

Disclosure under HKAS 8 Accounting Policies Changes in Accounting Estimates Question A3 - Disclosure under HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors For financial years th ...

發布日期: 2019-04-23

Nina Hotel TWW - Stay Dine -NP - CPA

Nina Hotel TWW - Stay Dine -NP - CPA Terms & Conditions 條款及細則*Offer valid from January 1until March 31, 2022inclusive. Prices subject to 10% service charge*All package related benefits must be con ...

File Type: pdf | Size: 606 KB

update316

i Update No. 316 (Issued 12 September 2024) This Update relates to the following publications in Volume II of Members’ Handbook: 1. Issuance of Annual Improvements to HKFRS Accounting Standards — Volu ...

File Type: pdf | Size: 200 KB

MODULE 10 - Detailed Syllabus and Proficiency Level

MODULE MODULE MODULE MODULE MODULE 10 : BUSINESS AND COMPANY LAW BUSINESS AND COMPANY LAW BUSINESS AND COMPANY LAW BUSINESS AND COMPANY LAWBUSINESS AND COMPANY LAWBUSINESS AND COMPANY LAW BUSINESS AND ...

File Type: pdf | Size: 468 KB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

財務報告的問題

For financial years ended on or after 3 March 2014 but before 3 March 2015

發布日期: 2019-04-23

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

1205_QP_CAC2017_SC_Flyer_preview

CMY CM MY CY CMY K .pdf 1 3/13/17 10:17 AMCMY CM MY CY CMY K .pdf 2 3/13/17 10:17 AM

發布日期: 2017-03-13

File Type: pdf | Size: 721 KB

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Financial statements 2023

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File Type: pdf | Size: 418 KB

pn730rev

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...

發布日期: 2019-03-25

File Type: pdf | Size: 259 KB

B_WK1_Guidance Notes (Dec10)_2

B_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 927 KB

B_WK1_Guidance Notes (Dec10)

B_WK1_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 927 KB

B_WK1_Guidance Notes (Dec10)_1

B_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 927 KB

273730

File Type: pdf | Size: 259 KB

Module_D_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 D Taxation 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 publication ...

發布日期: 2018-08-22

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

發布日期: 2018-08-22

File Type: pdf | Size: 621 KB

20130416_module_b_part1

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發布日期: 2013-05-06

File Type: pdf | Size: 2 MB

20121204_ModuleA_Essay

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發布日期: 2012-12-14

File Type: pdf | Size: 4 MB

featuredbooks-jun

1 CHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUTCHECK OUT NOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON POPNOTABLE BOOKS ON ...

發布日期: 2010-06-09

File Type: pdf | Size: 180 KB

17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

File Type: pdf | Size: 4 MB

apr_latin_map

4/F, Bel Trade Commercial Building, 3 Burrows Street, Wanchai, Hong Kong. (香港灣仔巴路士街3號百營商業大厦4樓全層)

發布日期: 2017-03-24

File Type: pdf | Size: 186 KB

Part 9

Topic 3 Subsidiary undertakings that are not controlled by the reporting entity under HKFRS 10 Topic 3 - Subsidiary undertakings that are not controlled by the reporting entity under HKFRS 10 [Removed ...

發布日期: 2019-04-18

Financial reporting issues

Part A Disclosure in annual reports for financial years ended before 3 March 2014 Part A – Disclosure in annual reports for financial years ended before 3 March 2014 Last revision date: 15 July 2014

發布日期: 2019-04-23

hksa51015

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...

發布日期: 2019-03-25

File Type: pdf | Size: 387 KB

update213

i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...

發布日期: 2019-03-25

File Type: pdf | Size: 567 KB

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

發布日期: 2017-02-01

File Type: pdf | Size: 291 KB

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 ...

發布日期: 2010-10-08

File Type: pdf | Size: 484 KB

techwatch96

發布日期: 2010-10-08

File Type: pdf | Size: 484 KB

DP_RCofFIsSubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

發布日期: 2008-09-24

File Type: pdf | Size: 120 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2007-07-19

File Type: pdf | Size: 288 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2007-03-14

File Type: pdf | Size: 158 KB

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

File Type: pdf | Size: 3 MB

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 ...

File Type: pdf | Size: 171 KB

06ms21

Page 1 of 11 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 June, 2021 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Cecilia ...

File Type: pdf | Size: 607 KB

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

File Type: pdf | Size: 807 KB

pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 453 KB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

發布日期: 2016-10-13

File Type: pdf | Size: 6 MB

Module B WS2 - Jun 2013_v3

Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethi ...

發布日期: 2013-06-14

File Type: pdf | Size: 449 KB

Module B WS2 - Jun 2013_v2

Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Ethics ...

發布日期: 2013-06-14

File Type: pdf | Size: 827 KB

budget-prpls-full

Budget proposals Supporting three pillars of Hong Kong’s success: the economy, the community and the competitiveness of the tax system 2012 -13Composition of the HKICPA Taxation Committee 2011 Chair: ...

發布日期: 2012-01-16

File Type: pdf | Size: 247 KB

2008 update to JD

1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...

發布日期: 2011-01-03

File Type: pdf | Size: 411 KB

PA_IAS24

February 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party Comments to be received by 25 May 2007Exposure D ...

發布日期: 2007-02-21

File Type: pdf | Size: 530 KB

ED-PA-IAS24

發布日期: 2007-02-21

File Type: pdf | Size: 530 KB

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

發布日期: 2005-02-24

File Type: pdf | Size: 107 KB

ifric-d14

發布日期: 2005-02-24

File Type: pdf | Size: 107 KB

pn620_2

File Type: pdf | Size: 453 KB

HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

File Type: pdf | Size: 1 MB

HKBN Handbill 20240930 ENG

File Type: pdf | Size: 1 MB

Business combinations - Disclosures, Goodwill and Impairment

About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...

發布日期: 2018-10-09

EGM_Proxy_Form

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發布日期: 2018-02-07

File Type: pdf | Size: 170 KB

04

Page 1 of 3 HKICPA Roundtable Discussion: Better Communication – the Future of Financial Reporting Date: 31 August 2017 Time: 4:00 pm – 6:00 pm Venue: HKICPA Boardroom, 37/F, Wu Chung House, Wan Chai ...

發布日期: 2017-10-27

File Type: pdf | Size: 180 KB

01

Page 1 of 3 MEETING WITH SMPC TECHNICAL ISSUES WORKING GROUP on 27 July 27 IASB DP/27/1 Disclosure Initiative – Principles of Disclosure Present: Gary Poon, Poon & Co Wing Chan, BDO Limited (Dial- ...

發布日期: 2017-10-27

File Type: pdf | Size: 219 KB

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

發布日期: 2017-09-07

File Type: pdf | Size: 111 KB

Module A LP Summary of Changes 2017

發布日期: 2017-09-07

File Type: pdf | Size: 111 KB

iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

發布日期: 2017-08-28

File Type: pdf | Size: 534 KB

CFIG170428_handout

HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...

發布日期: 2017-05-02

File Type: pdf | Size: 1 MB

formipo1704

Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...

發布日期: 2017-03-23

File Type: pdf | Size: 1 MB

360

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 September 2016 at 8:30 a.m. Board Room of the Hong Kong Ins ...

發布日期: 2016-12-20

File Type: pdf | Size: 108 KB

iasbletter

Page 1 of 3 Our Ref.: C/FRSC Sent through electronic mail 19 December 2016 Mr Hans Hoogervorst International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans, Forth ...

發布日期: 2016-12-19

File Type: pdf | Size: 101 KB

ltiasb

發布日期: 2016-12-19

File Type: pdf | Size: 101 KB

List_of_courses_2016

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...

發布日期: 2016-11-08

File Type: pdf | Size: 270 KB

Disciplinary proceedings in progress as at 25 August 2016

Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 KUNG Yiu Fai, Ronald 23 July 2013 WONG, Kwai Huen, Albert (Chairman) WAN, Yuen Yung (P ...

發布日期: 2016-08-26

File Type: pdf | Size: 121 KB

YMSC160903

Want to impress your family and friends at this Mid Autumn Festival with something different? Join our moon cake making class to make your own moon cakes. Sign up now! Class A Class B Date & Time ...

發布日期: 2016-08-08

File Type: pdf | Size: 224 KB

Level 2 Business Proposal Format and Rules

The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 2) REPORT FORMAT AND RULES 1. Each team should submit a business proposal in English. The language ...

發布日期: 2016-02-05

File Type: pdf | Size: 309 KB

Tue1601_3

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

發布日期: 2016-01-11

File Type: pdf | Size: 242 KB

tue1601_3

發布日期: 2016-01-11

File Type: pdf | Size: 242 KB

tfp150717s

HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...

發布日期: 2015-06-04

File Type: pdf | Size: 295 KB

f150623_1

Latest Implementation Guidance on the Application of Part 9 of the New Companies Ordinance Date Tuesday, 23 June 2015 Time 12:00 pm to 2:00 pm (Light refreshment starts at 11:30 a.m.) Venue Hong Kong ...

發布日期: 2015-05-21

File Type: pdf | Size: 189 KB

f150623

發布日期: 2015-05-21

File Type: pdf | Size: 189 KB

HKICPA Mentee

發布日期: 2015-05-14

File Type: pdf | Size: 291 KB

w150511s

HKICPA workshop: Improving Financial Reporting Quality – Key Findings from Regulators Programme Code: W150511S Financial reporting quality is always a hot topic for market participants and regulators. ...

發布日期: 2015-04-01

File Type: pdf | Size: 280 KB

Results_All

Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...

發布日期: 2015-03-25

File Type: pdf | Size: 331 KB

s141112s

HKICPA seminar: How to Handle Investigations by SFC & Law Enforcement Agencies (re-run) Programme Code: S141112S The seminar will cover: How Securities and Futures Commission (SFC) and law enforc ...

發布日期: 2014-10-03

File Type: pdf | Size: 282 KB

HKET_17Sept14_Artwork

A13 金融F i n a n c i a l N e w s 2014年9月17日星期三優化上市會計師公會批罰則過重倡上限千萬降至500萬免礙競爭政府原建議，就核數師的紀律處分，最高罰款為1,000萬元，或因不當行為而令上市公司核數師獲利金額、或避免損失金額3倍，以較高為準。憂財局自查自審3權難制衡會計師公會會長陳錦榮認為，核數師為金融服務提供者而非交易參與者，懲罰應面對公司才符合集體負責制 ...

發布日期: 2014-09-24

File Type: pdf | Size: 459 KB

e-resources_Sep 2014

New e-Resources (September 2014) New EBooks Title : Research handbook on money laundering Editors: Brigitte Unger and Daan van der Linde Publisher: Edward Elgar Pub. Ltd. Year: 2013 Call No.: HV6768 . ...

發布日期: 2014-09-17

File Type: pdf | Size: 337 KB

wac140913

Workshop on the new Companies Ordinance – implications on financial reporting The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the ...

發布日期: 2014-09-01

File Type: pdf | Size: 1 MB

w141008s

HKICPA workshop: Practical Application on Merger Accounting Programme Code: W141008S Accounting Guideline 5 Merger Accounting For Common Control Combinations sets out the basic principles and procedur ...

發布日期: 2014-08-26

File Type: pdf | Size: 227 KB

Circular_Advanced Short Game_1

Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...

發布日期: 2014-08-25

File Type: pdf | Size: 269 KB

Breastfeeding for working women_Ms Tang

資深助產士鄧佩玲在職媽媽– 母乳餵哺在職媽媽復工後能否繼續以母乳餵哺孩子? I)與上司溝通每天需要兩次在公司擠奶上班前準備上班前(約7:00 – 8:00 a.m.) 親餵寶寶中午(約12:00 – 2:00 p.m.) 第一次擠奶，約需30分鐘下午(約4:00 – 6:00 p.m.) 第二次擠奶，約需30分鐘回家後按寶寶需要親餵餵奶及擠奶時間表(只作參考) II)復工前2-3週宜開始在家建立 ...

發布日期: 2014-08-19

File Type: pdf | Size: 2 MB

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搜尋結果對於 "云搜索引擎3咨询QQ：50317349 阿拉山口国内搜索引擎,屏蔽搜索引擎" : 4101 - 4200 of 17342

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Financial reporting issues

Nina Hotel TWW - Stay Dine -NP - CPA

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MODULE 10 - Detailed Syllabus and Proficiency Level

update148

財務報告的問題

Module D Taxation Part 4

1205_QP_CAC2017_SC_Flyer_preview

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Financial statements 2023

pn730rev

B_WK1_Guidance Notes (Dec10)_2

B_WK1_Guidance Notes (Dec10)

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17JERCH

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Part 9

Financial reporting issues

hksa51015

update213

update171

ed3

techwatch96

techwatch96

DP_RCofFIsSubmission

concordance_072007

concordance2007

2ndar2018

snp_goodwill

06ms21

0982C_Decision_16 Dec 2019_redacted

pn620_2

AGM-booklet-2016

Module B WS2 - Jun 2013_v3

Module B WS2 - Jun 2013_v2

budget-prpls-full

2008 update to JD

PA_IAS24

ED-PA-IAS24

ED-D14

ifric-d14

pn620_2

HKBN Handbill 20241130 ENG

HKBN Handbill 20240930 ENG

Business combinations - Disclosures, Goodwill and Impairment

EGM_Proxy_Form

04

01

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017

iarac