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1_301

1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...

發布日期: 2019-03-25

File Type: pdf | Size: 185 KB

IC13_14_15Q_20July2018_edited

IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...

發布日期: 2018-07-23

File Type: pdf | Size: 474 KB

D-16-1140F_Order and Reasons for Decision_edited

IN THE MATTER OF A complaint made under section 34(,. A) of the Professional Accountants Ordinance (Cap. 501 BETWEEN Proceedings No: D-16-1140F The Registrar of the Hong Kong Institute of Certified Pu ...

發布日期: 2018-04-04

File Type: pdf | Size: 471 KB

Topic1

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

發布日期: 2016-04-19

File Type: pdf | Size: 362 KB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

發布日期: 2015-06-09

File Type: pdf | Size: 1 MB

CPAA

CPA Australia Ltd ABN 64 008 392 452 Level 20, 28 Freshwater Place Southbank VIC 3006 Australia GPO Box 2820 Melbourne VIC 3001 Australia Phone 1300 737 373 Outside Aust 613 9606 9677 Website cpaaustr ...

發布日期: 2014-09-18

File Type: pdf | Size: 83 KB

techwatch122

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 ...

發布日期: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch122

發布日期: 2012-12-07

File Type: pdf | Size: 331 KB

techwatch118

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: 2012-08-10

File Type: pdf | Size: 305 KB

techwatch118

發布日期: 2012-08-10

File Type: pdf | Size: 305 KB

ttsq2

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-04-18

File Type: pdf | Size: 3 MB

ttsq2old

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-03-30

File Type: pdf | Size: 2 MB

techwatch105

發布日期: 2011-07-13

File Type: pdf | Size: 320 KB

techwatch105

發布日期: 2011-07-13

File Type: pdf | Size: 320 KB

techwatch104

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 ...

發布日期: 2011-06-07

File Type: pdf | Size: 282 KB

techwatch104

發布日期: 2011-06-07

File Type: pdf | Size: 282 KB

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 ...

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

techwatch100

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

joint-declaration-annex1_chi

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪，就中国新的中国企业 ...

發布日期: 2010-12-13

File Type: pdf | Size: 434 KB

case-comp-2010-prc

2010年度專業資格課程(QP) 個案分析比賽暨午餐會你找到通往成功的道路了嗎？有機會贏取豐富獎金， QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！提供實習機會之機構包括： • 天健正信會計師事務所廈門分公司• 立信大華會計師事務所有限公司• 中青旅控股股份有限公司• 大信會計師事務所• 安永華明會計師事務所• 畢馬威華振會計師事務所• 瑪澤咨詢(上海)有限公司北京分公司• 奧美 ...

發布日期: 2010-08-25

File Type: pdf | Size: 1 MB

D24_IFRIC_Draft_Interpret

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D24 Customer Contributions Comments to be received by 25 April 2008IFRIC Draft Interpretation D24 Customer ...

發布日期: 2008-01-15

File Type: pdf | Size: 201 KB

ED-D24

發布日期: 2008-01-15

File Type: pdf | Size: 201 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

Comparison_IASE_ED_SME

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

發布日期: 2007-04-03

File Type: pdf | Size: 228 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

techwatch40

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 ...

發布日期: 2006-01-16

File Type: pdf | Size: 235 KB

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

hksa570

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

CL7

23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...

File Type: pdf | Size: 1 MB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

1428P_27Aug2020_DC order_edited

IN THE MATTER OF BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND to Yip Tong (A04089) Before a Disciplinary Conrrnittee of the Hong Kong Institute ...

File Type: pdf | Size: 727 KB

update255

i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...

File Type: pdf | Size: 3 MB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

發布日期: 2019-03-25

File Type: pdf | Size: 9 MB

improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

發布日期: 2019-03-25

File Type: pdf | Size: 353 KB

update140

Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...

發布日期: 2019-03-25

File Type: pdf | Size: 487 KB

Legal_Pronouncements_2002

摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

發布日期: 2009-05-14

File Type: pdf | Size: 167 KB

ED1_Basis conclusion

Basis for Conclusions on Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This Basis for Conclusions accompanies the ...

發布日期: 2002-07-30

File Type: pdf | Size: 147 KB

ED1_Basis_conclusion

發布日期: 2002-07-30

File Type: pdf | Size: 147 KB

Easy Store_Product List_till Sep

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

File Type: pdf | Size: 805 KB

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

File Type: pdf | Size: 777 KB

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

發布日期: 2019-03-25

File Type: pdf | Size: 889 KB

update074

Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...

發布日期: 2019-03-25

File Type: pdf | Size: 855 KB

ED2

Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF 2 3 Copyright IASCF ED 2 Share-based Payment is ...

發布日期: 2002-10-21

File Type: pdf | Size: 345 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

File Type: pdf | Size: 570 KB

ed_IAASB_ISA600

發布日期: 2006-04-19

File Type: pdf | Size: 570 KB

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1_301

IC13_14_15Q_20July2018_edited

D-16-1140F_Order and Reasons for Decision_edited

Topic1

4th sem_full PPT

CPAA

techwatch122

techwatch122

techwatch118

techwatch118

ttsq2

ttsq2old

techwatch105

techwatch105

techwatch104

techwatch104

techwatch100

techwatch100

joint-declaration-annex1_chi

techwatch97

techwatch97

techwatch95

techwatch95

case-comp-2010-prc

D24_IFRIC_Draft_Interpret

ED-D24

concordance_072007

Comparison_IASE_ED_SME

concordance2007

techwatch40

hksa570

hksa570

CL7

HKICPA Membership Survey 2016

1428P_27Aug2020_DC order_edited

update255

update041

update161

improve1012

update140

Legal_Pronouncements_2002

ED1_Basis conclusion

ED1_Basis_conclusion

Easy Store_Product List_till Sep

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

update136

update074

ED2

ed_IAASB_ISA600

ed_IAASB_ISA600