搜尋結果

FRSCMS-Dec

發布日期: 2007-01-26

File Type: pdf | Size: 160 KB

Submission_cframework

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 Ms. Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Unite ...

發布日期: 2006-12-05

0609

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – September 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 September 2006. Members of the Commit ...

發布日期: 2006-10-25

File Type: pdf | Size: 127 KB

FRSCMS-Sep

發布日期: 2006-10-25

File Type: pdf | Size: 127 KB

Submission_dueprocess

Our Ref.: C/FRSC By e-mail ifricdueprocess@iasb.org and by post 6 October 2006 Mr. Thomas Seidenstein International Accounting Standards Committee Foundation 30 Cannon Street London EC4M 6XH United Ki ...

發布日期: 2006-10-17

File Type: pdf | Size: 152 KB

submission_IAS1

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 27 July 2006 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, Comments on IASB Exposur ...

發布日期: 2006-08-01

File Type: pdf | Size: 158 KB

0606

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – June 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 June 2006. Members of the Committee presen ...

發布日期: 2006-07-17

File Type: pdf | Size: 122 KB

FRSCMS-Jun

發布日期: 2006-07-17

File Type: pdf | Size: 122 KB

0601

Financial Reporting Standards Committee Meeting summary – January 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 11 January 2006. Members of the Committee present were ...

發布日期: 2006-02-20

File Type: pdf | Size: 54 KB

FRSCMS-Jan

發布日期: 2006-02-20

File Type: pdf | Size: 54 KB

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

發布日期: 2005-12-09

File Type: pdf | Size: 45 KB

FRSCMS-Nov

發布日期: 2005-12-09

File Type: pdf | Size: 45 KB

0509

Financial Reporting Standards Committee Meeting summary – September 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 September 2005. Members of the Committee present w ...

發布日期: 2005-10-18

File Type: pdf | Size: 50 KB

FRSCMS-Sep

發布日期: 2005-10-18

File Type: pdf | Size: 50 KB

0507

Page 1 of 1 Financial Reporting Standards Committee Meeting summary – July 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 13 July 2005. Members of the Committee presen ...

發布日期: 2005-09-29

FRSCMS-Jul

發布日期: 2005-09-29

File Type: pdf | Size: 110 KB

Territory-wide_teen_survey_Press_release_Eng

To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...

發布日期: 2005-06-22

0504

Financial Reporting Standards Committee Meeting summary – April 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 18 April 2005. Members of the Committee present were: Me ...

發布日期: 2005-05-30

File Type: pdf | Size: 158 KB

FRSCMS-Apr

發布日期: 2005-05-30

File Type: pdf | Size: 158 KB

0501

Financial Reporting Standards Committee Meeting summary – January 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 January 2005. Present at the Committee’s meeting we ...

發布日期: 2005-03-01

File Type: pdf | Size: 149 KB

FRSCMS-Jan

發布日期: 2005-03-01

File Type: pdf | Size: 149 KB

0409

Financial Accounting Standards Committee Meeting summary – November 2004 The Institute’s Financial Accounting Standards Committee (Committee) met on 9 November 2004. Present at the Committee’s meeting ...

發布日期: 2005-02-07

File Type: pdf | Size: 131 KB

FRSCMS-Nov

發布日期: 2005-02-07

File Type: pdf | Size: 131 KB

Submission_20-12-2004

Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...

發布日期: 2004-12-28

File Type: pdf | Size: 149 KB

041209e

To: Assignment/Business Section Editor (FOR IMMEDIATE RELEASE) Hong Kong Institute of CPAs Announces Completion of Convergence of Hong Kong’s Financial Reporting Standards with the International Finan ...

發布日期: 2004-12-09

File Type: pdf | Size: 169 KB

IRD 11-Aug-04

.., '" " 'r'1I m INLAND REVENUE DEPARTMENT wm1'4ff:t:tTm 5 REVENUTEO WER, tJ;*. 5 GLOUCESTERRO ADW, ANC HAI, HONG KONG. *l:tJ : .CIP ASC jJt Web site: http://www.info.gov. ...

發布日期: 2004-09-15

File Type: pdf | Size: 436 KB

Stella Chan 20-Aug-2004

."...;.'{1:.D 'li;:'-'i.\ By fax to 2865 6776 and by mail lu f.UG 30 f' ,,1\ 1\ 0' ' 4 S 20 August 2004 Technical Director (Financial Reporting) Hong Kong Society of A ...

發布日期: 2004-09-15

File Type: pdf | Size: 545 KB

IAASB_EDISA700

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 21 April 2004 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...

發布日期: 2004-04-23

File Type: pdf | Size: 118 KB

submission

BY E-MAIL AND BY POST Our Ref.: C/FASC 26 March 2004 Mr. Tom Seidenstein Director of Operations and Secretary IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Seidenstein, IASC ...

發布日期: 2004-03-26

File Type: pdf | Size: 120 KB

0305

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...

發布日期: 2003-06-24

File Type: pdf | Size: 30 KB

FRSCMS-May

發布日期: 2003-06-24

File Type: pdf | Size: 30 KB

0209

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

發布日期: 2002-10-18

File Type: pdf | Size: 105 KB

FRSCMS-Sep

發布日期: 2002-10-18

File Type: pdf | Size: 105 KB

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

發布日期: 2002-09-25

File Type: pdf | Size: 84 KB

FRSCMS-Aug

發布日期: 2002-09-25

File Type: pdf | Size: 84 KB

ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

發布日期: 2002-08-27

File Type: pdf | Size: 617 KB

020619e

To: News/Business Editor 19 June 2002 (For IMMEDIATE RELEASE) PROPOSED IMPROVEMENTS TO STATEMENTS OF STANDARD ACCOUNTING PRACTICE The Hong Kong Society of Accountants (HKSA) Financial Accounting Stand ...

發布日期: 2002-06-21

File Type: pdf | Size: 69 KB

ssap12q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 22-Jul-2003 SSAP 12, Income Taxes Page 1 of 3 SSAP 12, Income Taxes SSAP 12 came into effect in respect of financi ...

File Type: pdf | Size: 20 KB

ssap17q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-Apr-2003 SSAP 17, Property, Plant & Equipment Page 1 of 4 SSAP 17, Property, Plant and Equipment Background ...

File Type: pdf | Size: 27 KB

ssap34q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...

File Type: pdf | Size: 20 KB

pia

Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...

File Type: doc | Size: 270 KB

pia

File Type: doc | Size: 270 KB

911r10_InfoSheet_Oct_2020_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...

File Type: pdf | Size: 480 KB

HKICPA_TnC_1218

Terms and Conditions apply. TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2021. Only applicant whose BOC HKICPA Platinum Card (the ...

911r4_InfoSheet_Apr_2021_EN

911r4_InfoSheet_April_2021_EN_210414

911r9_InfoSheet_2020_EN_Sep_20

911r9_InfoSheet_2020_EN_Sep_20r

911r12_InfoSheet_Dec_2020_EN

911r11_InfoSheet_Nov_2020_EN

911r12_InfoSheet_2020-21_11_Dec_EN

911r5_InfoSheet_May_2021_EN

911r5_InfoSheet_May_2022_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

911r2_InfoSheet_Feb_2022_EN

911r3_InfoSheet_Mar_2022_EN

911r6_InfoSheet_Jun_2021_EN

911r8_InfoSheet_Aug_2021_EN

911r9_InfoSheet_Sep_2021_EN

911r10_InfoSheet_Oct_2021_EN

911r6_InfoSheet_Jun_2022_EN

911r6_InfoSheet_Jun_2022_EN_updated

911r7_InfoSheet_2022_EN_25_Jul

911r7_InfoSheet_2022_EN_28Jul

911r7_InfoSheet_Jul_2022_EN

File Type: docx | Size: 175 KB

2018 Level 1CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...

911r2_InfoSheet_2020_EN_Feb_2020

911r3_InfoSheet_March_2020_EN

911r4_InfoSheet_April_2020_EN

911r4_InfoSheet_April_2020_EN_r

InfoSheet_Feb2019_EN

Duties • Registering accountants and issuing practising certificates • Regulating the professional conduct and standards of members • Setting codes of ethics and standards of accounting and auditing • ...

InfoSheet_29_July_2019_ENr

911r9_InfoSheet_Nov_2019_EN

2019Apr_EN

InfoSheet_7_Aug_2019_EN

911r10_InfoSheet_2019_EN_Dec_19

InfoSheet_May2019EN

911r11_InfoSheet_2019_EN_12 Dec 19

911r7_InfoSheet_2019_EN_Sept_19

911r1_InfoSheet_Jan 2020_EN

July2019_EN

911r7_InfoSheet_2019_EN_Sept_19r

911r5_InfoSheet_2020_EN_May_20

InfoSheet_16_July_2019_EN

911r8_InfoSheet_2019_EN_Oct_19

911r7_InfoSheet_July_2020_EN

911r8_InfoSheet_Aug_2020_EN

911r6_InfoSheet_2020_EN_Jun_20

911r7_InfoSheet_Jul_2021_EN

911r10_InfoSheet_Oct_2021_EN_V2

911r12_InfoSheet_Dec_2021_EN

911r11_InfoSheet_Nov_2021_EN

911r12_InfoSheet_9_Dec_2021_EN_211209

911r12_InfoSheet_14 Dec_2021_EN_211214

911r1_InfoSheet_Jan_2022_EN

File Type: pdf | Size: 143 KB

911r10_InfoSheet_Oct_2022_ENa

911r10_InfoSheet_Oct_2022_EN_updated

911r8_InfoSheet_Aug_2022_EN

911r9_InfoSheet_Sep_2022_EN

911r12_InfoSheet_Dec_2022_EN

911r11_InfoSheet_Nov_2022_EN

911r1_InfoSheet_Jan_2023_EN

File Type: pdf | Size: 143 KB

911r2_InfoSheet_Feb 2023_EN

911r5_InfoSheet_May 2023_EN

911r4_InfoSheet_Apr_2023_EN

911r4_InfoSheet_EN_230411

911r12_InfoSheet_Dec 23r_EN

File Type: pdf | Size: 155 KB

911r12_InfoSheet_Dec 23_EN

911r9_InfoSheet_Sep 23_EN

911r10_InfoSheet_Oct 23_EN

911r12_InfoSheet_EN_231231

File Type: pdf | Size: 155 KB

911r12_InfoSheet_EN_231220

rt_5

Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...

File Type: docx | Size: 100 KB

911r1_InfoSheet_Jan 24_EN

911r2_InfoSheet_Feb 24_EN

911r3_InfoSheet_Mar 24_EN

911r11_InfoSheet_Nov 23_EN

911r4_InfoSheet_Apr 23_EN

911r3_InfoSheet_Mar_2023_EN

911r8_InfoSheet_Aug 23_EN

911r7_InfoSheet_Jul_2023_EN

911r6_InfoSheet_Jun_2023_EN

File Type: pdf | Size: 143 KB

911r5_InfoSheet_May 24_EN

Janet_SSG Analysing Financial 2015 (L1)

Janet_SSG Analysing Financial 2015 (L1) Hong Kong Institute of Certified Public Accountants, 2015. All rights reserved. BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Janet Kwan, Senior Lecturer Hong ...

File Type: pdf | Size: 1 MB

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. International ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. PRC Individual ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKEX New ESG R ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Analyzing a Co ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Understanding ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Practical Bank ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. ICAC Workshop ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. HKFRS 16 Lease ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Audit of Licen ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. The Challenge ...

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

1397_MS_Workshop for Listing on HKEX_190709_grey

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...

File Type: pdf | Size: 555 KB

i2ccoe_conflict

22 December 2011 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) EXPOSURE DRAFT ...

發布日期: 2011-12-22

i2c-coe-addressbreach

1 28 October 2011 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) EXPOSURE DRAF ...

發布日期: 2011-10-28

File Type: pdf | Size: 310 KB

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

發布日期: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

發布日期: 2007-10-08

File Type: pdf | Size: 322 KB

ed_IAASB_ISA550

ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...

發布日期: 2006-01-12

File Type: pdf | Size: 860 KB

ed_IAASB_ISA550

發布日期: 2006-01-12

File Type: pdf | Size: 860 KB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

發布日期: 2005-10-03

File Type: pdf | Size: 568 KB

prelimannouncements

發布日期: 2005-10-03

File Type: pdf | Size: 568 KB

i2c_preface15q

6 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON AMENDMENTS TO PREFACE TO HONG KONG FINANCIAL REPORTING STANDARDS Comments to be rece ...

發布日期: 2015-01-07

File Type: pdf | Size: 1 MB

invitation_to_comment_isa320_and_540

January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...

發布日期: 2005-01-14

File Type: pdf | Size: 835 KB

invitation_to_comment_isa320_and_540

發布日期: 2005-01-14

File Type: pdf | Size: 835 KB

pa-uscpa

Form PA-US Mar 2013 1 Preliminary AssessmentPreliminary Assessment Preliminary Assessment Preliminary Assessment Preliminary AssessmentPreliminary AssessmentPreliminary AssessmentPreliminary Assessmen ...

發布日期: 2013-03-08

File Type: pdf | Size: 122 KB

techwatch67

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 Spotli ...

發布日期: 2008-05-08

File Type: pdf | Size: 316 KB

CPA Music Night

CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...

CPA Music Night