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proquest-db-guideline-v1

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\5715 Annie Lee Library Electronic Resources\Proquest User Guide -1.doc 1 Hong Kong Institute of CPAs Library Proquest Database User ...

發布日期: 2009-08-31

File Type: pdf | Size: 905 KB

I090106

Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...

發布日期: 2008-12-04

File Type: pdf | Size: 184 KB

I090106

發布日期: 2008-12-04

File Type: pdf | Size: 184 KB

annual_meeting_2005

Our Ref.: C/TXP(1), M/NC 26 October 2004 To: All Member Practices Dear Member Practice, Annual Meeting with the Commissioner of Inland Revenue Representatives of the Institute’s Taxation Committee wil ...

發布日期: 2004-10-26

File Type: pdf | Size: 63 KB

Web-login-account

Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...

File Type: pdf | Size: 647 KB

M-M&C

M-M&C 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

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Web-login-account.pdf

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AppForm_MPS_Dec18

Application Form Module Preparation Seminars on QP Modules (December 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...

File Type: pdf | Size: 112 KB

O-M&C

O-M&C 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

File Type: pdf | Size: 94 KB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

ED_IASB_SME

February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...

發布日期: 2007-02-15

File Type: pdf | Size: 1 MB

ED-IASB-SME

發布日期: 2007-02-15

File Type: pdf | Size: 1 MB

smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2010-08-04

File Type: pdf | Size: 365 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

bc_bcdgi

Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...

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Module and final examination results of the June 2019 Session

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發布日期: 2019-08-22

Module and final examination results of the December 2018 Session

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發布日期: 2019-02-25

gmail

Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...

發布日期: 2017-09-28

File Type: pdf | Size: 217 KB

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

Checklist_for_returning_Dec2011

P:\STU\Workshop\Workshop 2011 12\Pre-Workshop Meeting\20112\Checklist for Returning_Dec 2011.doc Checklist for Returning Workshop Materials to HKICPA Please check off “” the following boxes as appropr ...

發布日期: 2011-11-11

File Type: pdf | Size: 55 KB

Graded competition_rules

CPA Graded Bowling Competition Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 ...

發布日期: 2011-02-23

File Type: pdf | Size: 43 KB

bo-rules

Grading Rules Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 pin Graded Avera ...

發布日期: 2010-02-11

File Type: pdf | Size: 86 KB

pr-020601-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 6 February 2015) — A Di ...

發布日期: 2015-02-06

File Type: pdf | Size: 155 KB

ma0918-en

1 A Plus media alert Dear editors and reporters: Director of Audit interview The September issue of A Plus is out now, featuring an exclusive interview with David Sun about his first year of looking a ...

發布日期: 2013-09-12

File Type: pdf | Size: 196 KB

ma0918-tc

發布日期: 2013-09-12

File Type: pdf | Size: 196 KB

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

File Type: pdf | Size: 287 KB

Changes to Practical Experience Framework 28 Nov 2018_R2

November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...

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Position Paper 277 MB

File Type: pdf | Size: 2 MB

Copy of Position Paper 277 MB

File Type: pdf | Size: 2 MB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 1 MB

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

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

發布日期: 2015-08-12

File Type: pdf | Size: 398 KB

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

發布日期: 2004-07-08

File Type: pdf | Size: 843 KB

ED1

Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...

發布日期: 2002-07-30

File Type: pdf | Size: 127 KB

QP ETS (FE)_for upload

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File Type: pdf | Size: 1 MB

pr-20160819-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

發布日期: 2016-08-19

File Type: pdf | Size: 140 KB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

發布日期: 2019-03-25

File Type: pdf | Size: 746 KB

ETS_Module A

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 pu ...

發布日期: 2018-05-17

File Type: pdf | Size: 2 MB

ETS_Module A

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發布日期: 2018-05-17

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20130507_module_b_case

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發布日期: 2013-05-22

File Type: pdf | Size: 763 KB

20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

發布日期: 2013-05-06

File Type: pdf | Size: 896 KB

i2c_gov

25 July 2012 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 ON ...

發布日期: 2012-07-25

File Type: pdf | Size: 513 KB

ED-RR-Activities-Standard

Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...

發布日期: 2009-07-22

File Type: pdf | Size: 231 KB

ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

ED-IFRS-5

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

HKAS07cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...

發布日期: 2004-06-14

File Type: pdf | Size: 165 KB

update 284

Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...

File Type: pdf | Size: 890 KB

Enhanced tax deduction

Enhanced Tax Deduction for Research & Development Expenditures

發布日期: 2019-10-24

Course Syllabus of PAD outreaching programme of HKFSD

Serial Serial Serial Serial Serial Serial No. No. Subject SubjectSubjectSubject Lecture Lecture Lecture Lecture Lecture Lecture Lecture TimeTimeTimeTime Practical Practical Practical Practical Practic ...

發布日期: 2017-10-18

File Type: pdf | Size: 194 KB

201406_FERCApplication Form

Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...

發布日期: 2014-03-26

File Type: pdf | Size: 208 KB

976_SET_TeacherExpressOnline_140312

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

發布日期: 2014-03-13

File Type: pdf | Size: 708 KB

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

發布日期: 2013-10-03

File Type: pdf | Size: 193 KB

af-final-exam

發布日期: 2013-10-03

File Type: pdf | Size: 193 KB

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

發布日期: 2013-01-16

File Type: pdf | Size: 230 KB

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

發布日期: 2011-07-28

File Type: pdf | Size: 153 KB

eric-order

1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

發布日期: 2010-03-15

File Type: pdf | Size: 38 KB

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

發布日期: 2010-03-10

File Type: pdf | Size: 206 KB

deposit

By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...

發布日期: 2009-07-03

File Type: pdf | Size: 53 KB

deposit

發布日期: 2009-07-03

File Type: pdf | Size: 53 KB

aptitude_test_Mar05

AT Notes (Revised in March 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under se ...

發布日期: 2005-03-21

File Type: pdf | Size: 1 MB

021031

-1 -URGENT BY HAND Your Ref.: LD20021028-00025 30 October 2002 Our Ref.: C/EPL Head – Listing, Regulation and Risk Management, Hong Kong Exchanges and Clearing Limited, 11/F, One International Finance ...

發布日期: 2002-11-25

File Type: pdf | Size: 342 KB

guidancenote

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

發布日期: 2002-11-15

File Type: pdf | Size: 327 KB

guidancenote

發布日期: 2002-11-15

File Type: pdf | Size: 327 KB

K_H_Lau_31-Oct-02

ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...

發布日期: 2002-11-01

File Type: pdf | Size: 680 KB

280502-letter

發布日期: 2002-06-21

File Type: pdf | Size: 82 KB

280502-letter

發布日期: 2002-06-21

File Type: pdf | Size: 82 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

TFEC_IR(A)_No3_2018_submission_180620

TFEC_IR(A)_No3_2018_submission_180620 By email (bc_08_17@legco.gov.hk) and by hand 20 June 2018 Our Ref.: C/TXP, M117064 Hon. Kenneth Leung Chairman Bills Committee on Inland Revenue (Amendment) (No.3 ...

File Type: pdf | Size: 214 KB

updated

HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School nameTeam Leader Team Member 1 Team Member 2 Team Member 3 Team member ...

File Type: pdf | Size: 504 KB

not use 4

Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

File Type: pdf | Size: 130 KB

apm_egmcl

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File Type: pdf | Size: 3 MB

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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

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

File Type: pdf | Size: 383 KB

private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

發布日期: 2010-01-20

File Type: pdf | Size: 1 MB

1222F_15May2018_edited

, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...

發布日期: 2018-05-21

File Type: pdf | Size: 343 KB

MPS_C_PartI

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: 2018-04-09

File Type: pdf | Size: 2 MB

Module A _Dec 13_Answer

Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...

發布日期: 2014-02-21

File Type: pdf | Size: 360 KB

Module A _Dec 13_Answer_1

發布日期: 2014-02-21

File Type: pdf | Size: 360 KB

1stConsultation

Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...

發布日期: 2009-12-29

File Type: pdf | Size: 269 KB

sas460

SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

發布日期: 2005-06-30

File Type: pdf | Size: 36 KB

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搜尋結果對於 "百度淘宝网官方网站咨询QQ：605350014 东莞市c磁力搜索引擎,四川省地图百度地图" : 4401 - 4500 of 10297

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proquest-db-guideline-v1

I090106

I090106

annual_meeting_2005

Web-login-account

M-M&C

Web-login-account.pdf

AppForm_MPS_Dec18

O-M&C

update077

Module A Supplement 20162

Module A Supplement 20162

Module A Supplement 20162

ED_IASB_SME

ED-IASB-SME

smefrf2019

Part1_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartI

comparision-table-july

rif_smerfi

bc_bcdgi

Module and final examination results of the June 2019 Session

Module and final examination results of the December 2018 Session

gmail

Comment Letters

Comment Letters

Checklist_for_returning_Dec2011

Graded competition_rules

bo-rules

pr-020601-en

ma0918-en

ma0918-tc

ed_s1

Changes to Practical Experience Framework 28 Nov 2018_R2

Position Paper 277 MB

Copy of Position Paper 277 MB

update072

IAS36-38

1139F_26 June 2018_edited

ed_reqview

ias39fg-ed

ED1

QP ETS (FE)_for upload

pr-20160819-en

update076

update096

ETS_Module A

ETS_Module A

20130507_module_b_case

20130429_module_c_part2

i2c_gov

ED-RR-Activities-Standard

ED_IFRS_5

ED-IFRS-5

HKAS07cl

update 284

Enhanced tax deduction

Course Syllabus of PAD outreaching programme of HKFSD

201406_FERCApplication Form

976_SET_TeacherExpressOnline_140312

af-final-exam

af-final-exam

Report-2nd SMP Quick Poll-final-130116

0129-2

eric-order

ccif-order

deposit

deposit

aptitude_test_Mar05

021031

guidancenote

guidancenote

K_H_Lau_31-Oct-02

280502-letter

280502-letter

Module B (Dec 12)_Question