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hkfrs7

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...

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HKFRS 7_2023

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...

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nrs0724

Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised August 2022May 2024 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2024) COPYRIGHT Copyright 2024 ...

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cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

發布日期: 2015-07-16

File Type: pdf | Size: 20 MB

Information Update MIC MIC Deputy SC

Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...

File Type: pdf | Size: 1 MB

update200

i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

Module D (5th edition)_Part 2

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sa50122

Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence Audit Evidence — Specific Considerations for Selected Items Hong ...

File Type: pdf | Size: 407 KB

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

ed_mc

IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...

File Type: pdf | Size: 652 KB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

發布日期: 2019-03-25

File Type: pdf | Size: 8 MB

hksqm1

4. HKSQM4Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong S ...

File Type: pdf | Size: 1 MB

sme-frf&sme-frs

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...

發布日期: 2019-03-25

File Type: pdf | Size: 595 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

發布日期: 2015-10-28

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EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

發布日期: 2010-04-29

File Type: pdf | Size: 502 KB

sme-frf&sme-frs

sme-frf&sme-frs SME-FRF & SME-FRSIssued August 2005 Effective for a Qualifying Entity’s financial statements that cover a period beginning on or after 1 January 2005Small and Medium-sized Enti ...

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Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

hksa805cfd

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 246 KB

hk(ifric)-int22

HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...

發布日期: 2019-03-25

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1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

發布日期: 2019-03-25

File Type: pdf | Size: 153 KB

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

發布日期: 2019-03-25

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ETS_Module A

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發布日期: 2017-11-10

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rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

發布日期: 2016-08-04

File Type: pdf | Size: 420 KB

rifec-resolution-regime-cp2

By email (resolution@fstb.gov.hk) and post 12 May 2015 Our Ref: RIF, M100148 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F, Central Governmen ...

發布日期: 2015-05-14

File Type: pdf | Size: 723 KB

Module B Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2014-08-06

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20130507_module_b_case

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發布日期: 2013-05-22

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20121122_ModuleD_Case

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發布日期: 2012-12-05

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B2

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...

發布日期: 2012-09-24

File Type: pdf | Size: 298 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-annual-improvement

June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...

發布日期: 2011-06-22

File Type: pdf | Size: 191 KB

ED-IFRIC-D22

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...

發布日期: 2007-07-18

File Type: pdf | Size: 251 KB

IFRIC_D22_Draft_Interpretation

發布日期: 2007-07-18

File Type: pdf | Size: 251 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

dcp-rule-08-101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

發布日期: 2006-10-24

File Type: pdf | Size: 123 KB

1_101

發布日期: 2006-10-24

File Type: pdf | Size: 123 KB

IASB-ED04

Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...

發布日期: 2003-07-04

File Type: pdf | Size: 154 KB

techwatch13

Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...

發布日期: 2003-03-18

File Type: pdf | Size: 464 KB

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

發布日期: 2002-08-23

File Type: pdf | Size: 83 KB

r851

Reporting on the Annual Financial Reports of Non-governmental Organisations Practice Note 851 (Revised) PN 851 (Revised) Issued September 2022 Effective for reporting periods ending on or after 31 Mar ...

File Type: pdf | Size: 393 KB

HKIFRICInt 222023

HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...

File Type: pdf | Size: 719 KB

hk(sic)-int 15

Operating Leases — Incentives HK(SIC)-Int 15 Issued December 2004Revised September 2010 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 15 Copyright 2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 142 KB

hk(sic)-int 13

Jointly Controlled Entities — Non-Monetary Contributions by Venturers HK(SIC)-Int 13 Revised August 2010June 2011 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Inte ...

發布日期: 2019-03-25

File Type: pdf | Size: 129 KB

hk-int31

Revenue — Barter Transactions Involving Advertising Services HK(SIC)-Int 31 Revised May 2014September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretat ...

發布日期: 2019-03-25

File Type: pdf | Size: 155 KB

hk-int4

2 Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases HK Interpretation 4 HK Interpretation 4 Issued May 2005Revised December 2009 Effective on 24 May 2005LEASES – D ...

發布日期: 2019-03-25

File Type: pdf | Size: 55 KB

ab1

AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...

發布日期: 2019-03-25

File Type: pdf | Size: 75 KB

HKICPA_PMSO_submission_190118

By email (consultation@pmsahk.org.hk) and post 18 January 2019 Our Ref.: C/MIS(1), M119816 Property Management Services Authority, Units 904-05, 9/F., Sunlight Tower, 248, Queens Road East, Wan Chai, ...

發布日期: 2019-01-24

File Type: pdf | Size: 260 KB

PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

發布日期: 2018-10-12

File Type: pdf | Size: 1 MB

SCPD18101201_handout

Start-up and Venture Capital: Challenges for Investors and Companies Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 12 October 2018 Disclaim ...

發布日期: 2018-10-11

File Type: pdf | Size: 3 MB

FE_Exam Panelist report_Jun 18_PII_Final

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發布日期: 2018-08-16

File Type: pdf | Size: 218 KB

Module D_Preseen_20182

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發布日期: 2018-07-31

File Type: pdf | Size: 310 KB

1259C_DC order _edited_1

. . IN THE 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 Coriumittee under Sectio ...

發布日期: 2018-07-03

File Type: pdf | Size: 215 KB

1259C_DC order _edited

. . IN THE 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 Coriumittee under Sectio ...

發布日期: 2018-07-03

File Type: pdf | Size: 215 KB

242

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 10 April 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2018-06-29

File Type: pdf | Size: 205 KB

PII flyer_published

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2018. The course will be held on five Saturday mornings commenc ...

發布日期: 2018-06-28

File Type: pdf | Size: 460 KB

241

1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 27 February 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2018-06-04

File Type: pdf | Size: 193 KB

583rd_180424

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發布日期: 2018-05-30

File Type: pdf | Size: 210 KB

eqs_faq

1 Frequently Asked Questions ---------------------------------------------------------------------------------------------------------------------------------------Current Practice Review Programme Q1 ...

發布日期: 2018-04-24

File Type: pdf | Size: 471 KB

241o

1 Minutes of the 241st meeting of the Financial Reporting Standards Committee held on Tuesday, 27 February 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2018-04-12

File Type: pdf | Size: 193 KB

240

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 12 December 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2018-03-06

File Type: pdf | Size: 172 KB

cpd2018

To : The Registrar Hong Kong Institute of Certified Public Accountants 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Fax : (852) 2868-6053 /2868-3219 Annual Return for the 2018 ...

發布日期: 2018-02-12

File Type: pdf | Size: 149 KB

1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

發布日期: 2018-02-01

File Type: pdf | Size: 165 KB

Module D_Preseen_20181

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發布日期: 2018-01-26

File Type: pdf | Size: 183 KB

237

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2017-10-31

File Type: pdf | Size: 231 KB

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

170828_ofc_consultation_submission

1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...

發布日期: 2017-08-31

File Type: pdf | Size: 210 KB

discount_2017_CCH

Special 2017 Promotions for HKICPA Taxation Faculty Members Wolters Kluwer CCH Print Master Tax Guides Wolters Kluwer CCH Subscriptions Hong Kong Print Items Release Date Original Price (HKD) 15% Off ...

發布日期: 2017-08-22

File Type: pdf | Size: 625 KB

5

Responses from Standard Chartered Bank (Hong Kong) Limited Response: Standard Chartered Bank (SCB) operates in an international banking sector. Its principal jurisdictions are the United Kingdom, Hong ...

發布日期: 2017-08-16

File Type: pdf | Size: 254 KB

Module D_Preseen_20172

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發布日期: 2017-08-07

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P2_2017_ RIF

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2017. The course will be held on five Saturday mornings commenc ...

發布日期: 2017-06-15

File Type: pdf | Size: 539 KB

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

發布日期: 2017-05-29

File Type: pdf | Size: 386 KB

Circular_GIG170517_edited

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organized a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

發布日期: 2017-04-11

File Type: pdf | Size: 171 KB

e_Series_2017

* Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & Co. Mr. Duncan Tang ...

發布日期: 2017-02-23

File Type: pdf | Size: 271 KB

Circular_BRIG170325_v2

Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

發布日期: 2017-02-09

File Type: pdf | Size: 263 KB

HKICS

Seminar on “A Bird’s Eye View of the International Arbitral Process” and “Global Development of Islamic Banking and Bonds (SUKUK)” 20 December 2016 (Tuesday) Date : Tuesday, 20 December 2016 Topic : S ...

發布日期: 2016-12-12

File Type: pdf | Size: 488 KB

Circular_GIG161219

Golf Day at Kau Sai Chau Public Golf Course (South/East Course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

發布日期: 2016-11-04

File Type: pdf | Size: 174 KB

Circular_SC2016_v2

The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...

發布日期: 2016-10-07

File Type: pdf | Size: 306 KB

1185_PD_e_learning_161006_V2 with enrolment form

1130r1_20161004 Language Cantonese Fee 1 hour 1.5 hours (for each) HKICPA member or student: HK120 HK190 IA/HKIAAT member or student: HK120 HK190 Non-member: HK220 HK325 Competency* Corporate governan ...

發布日期: 2016-10-06

File Type: pdf | Size: 2 MB

Circular_BRIG160910

Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...

發布日期: 2016-08-12

File Type: pdf | Size: 265 KB

Circular_GIG160909

發布日期: 2016-08-03

File Type: pdf | Size: 175 KB

Module D Pre-seen 20162

發布日期: 2016-08-01

File Type: pdf | Size: 357 KB

229

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 3 May 2016 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., ...

發布日期: 2016-06-07

File Type: pdf | Size: 139 KB

order_800F_name removed

1 Proceedings No.: D-13-0800F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

發布日期: 2016-05-31

File Type: pdf | Size: 17 KB

tfp160528S_v1

Mainland Tax Conference 2016 Programme Code: TFP160528S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, t ...

發布日期: 2016-05-19

File Type: pdf | Size: 616 KB

Circular_BRIG160611_v2

發布日期: 2016-05-09

File Type: pdf | Size: 264 KB

jazz_june

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

發布日期: 2016-04-26

File Type: pdf | Size: 374 KB

tfp160528S

發布日期: 2016-04-22

File Type: pdf | Size: 276 KB

Circular_GIG160516_v2

發布日期: 2016-04-05

File Type: pdf | Size: 175 KB

Circular_CPABC2016_v4

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

發布日期: 2016-03-09

File Type: pdf | Size: 170 KB

Circular_CPABC2016_v4_1

發布日期: 2016-03-09

File Type: pdf | Size: 170 KB

Joint Seminar on 22 Mar 16

Supporting organisation Host Supporting organisation Seminar on “SME Growth Markets under MiFID-II -Will it Improve Access to the Markets?” and “Insider Dealing in Europe – Strategies under the new Ma ...

發布日期: 2016-02-26

File Type: pdf | Size: 419 KB

cpddecl

P:\MEM\Annual renewal\2016\(7) email -AR\Annual Return.docx Annual Return for the 2016 membership renewal The Institute collects your personal data in this form for the purposes of processing your mem ...

發布日期: 2016-02-16

File Type: pdf | Size: 70 KB

Circular_BRIG160312

Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...

發布日期: 2016-02-04

File Type: pdf | Size: 265 KB

Module D Pre-seen_20161

發布日期: 2016-02-01

File Type: pdf | Size: 176 KB

Circular_GIG160125

發布日期: 2015-12-10

File Type: pdf | Size: 169 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-12-09

File Type: pdf | Size: 436 KB

Jazz Funk_Jan_cancelled

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-12-09

File Type: pdf | Size: 436 KB

jf_jan_old

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-11-20

File Type: pdf | Size: 410 KB

Circular_GIG151221_rv

發布日期: 2015-11-11

File Type: pdf | Size: 169 KB

Circular_BrIG151205

Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

發布日期: 2015-10-29

File Type: pdf | Size: 249 KB

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-10-28

File Type: pdf | Size: 428 KB

Circular_SC2015_v3

The much anticipated annual CPA Singing Contest is open for registration. It is one of the most popular annual events that you shouldn't miss if you wish to showcase your vocal talents. Date 15 No ...

發布日期: 2015-10-22

File Type: pdf | Size: 309 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

發布日期: 2015-10-19

File Type: pdf | Size: 281 KB

lexisnexis_2015_final_2

Up to 20% off selected print titles and 15% off online solutions*. Ensure you have access to the latest laws governing the taxation system in Hong Kong to stay up to date and to minimize your risk. In ...

發布日期: 2015-10-15

File Type: pdf | Size: 279 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

發布日期: 2015-10-09

File Type: pdf | Size: 221 KB

Circular_SC2015_v3_1

發布日期: 2015-10-05

File Type: pdf | Size: 309 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-09-23

File Type: pdf | Size: 427 KB

lawsoc150911

Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...

發布日期: 2015-08-19

File Type: pdf | Size: 395 KB

order-0815

1 Proceedings No.: D-13-0849H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

發布日期: 2015-08-18

File Type: pdf | Size: 16 KB

Circular_GIG150921_rv

發布日期: 2015-08-11

File Type: pdf | Size: 169 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

發布日期: 2015-08-03

File Type: pdf | Size: 191 KB

CFIG150916

Principles and Practices of Takeovers in Hong Kong About the topic In Hong Kong, any takeover activities affecting public companies are regulated by the Code on Takeovers and Mergers ("Takeovers ...

發布日期: 2015-08-03

File Type: pdf | Size: 191 KB

Circular_BRIG150912_v2

發布日期: 2015-07-23

File Type: pdf | Size: 263 KB

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-07-23

File Type: pdf | Size: 391 KB

discount_0720

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

發布日期: 2015-07-22

File Type: pdf | Size: 706 KB

discount_0720old

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

發布日期: 2015-07-20

File Type: pdf | Size: 8 MB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-07-15

File Type: pdf | Size: 403 KB

CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

發布日期: 2015-06-30

File Type: pdf | Size: 311 KB

LocalDeg_and_CP_offered_by_HK_Institutions_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Local Degrees/Conversion Programmes offered by Hong Kong Tertiary Institutions 1. Purpose To ensure graduates from undergraduate or co ...

發布日期: 2015-06-30

File Type: pdf | Size: 308 KB

jf_jul_o

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-06-23

File Type: pdf | Size: 366 KB

150622

Supported by: Global asset recovery and tackling action to undermine the arbitration process About the topic As arbitration becomes an increasingly common approach to dispute resolution international ...

發布日期: 2015-06-17

File Type: pdf | Size: 226 KB

jf_jun

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-06-16

File Type: pdf | Size: 400 KB

kp_may

KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...

發布日期: 2015-05-19

File Type: pdf | Size: 448 KB

tfp150523s

Mainland Tax Conference 2015 Programme Code: TFP150523S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, i ...

發布日期: 2015-05-19

File Type: pdf | Size: 279 KB

Circular_minibridge_150613

發布日期: 2015-05-07

File Type: pdf | Size: 247 KB

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

發布日期: 2015-04-15

File Type: pdf | Size: 214 KB

cfw150612

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) This programme aims to enhanc ...

發布日期: 2015-04-14

File Type: pdf | Size: 716 KB

Flyer_GIG150511

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau for different levels of players. The South Course is more player ...

發布日期: 2015-04-01

File Type: pdf | Size: 170 KB

Circular_BRIG150314_v3

發布日期: 2015-02-16

File Type: pdf | Size: 265 KB

Flyer_GIG150126_rv

發布日期: 2014-12-29

File Type: pdf | Size: 170 KB

Local_DegAndCP_offered_by_HKInstitutions_Dec14

發布日期: 2014-12-29

File Type: pdf | Size: 308 KB

Local_DegAndCP_offered_by_HKInstitutions

發布日期: 2014-12-17

File Type: pdf | Size: 308 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

發布日期: 2014-11-10

File Type: pdf | Size: 282 KB

Circular_BRIG141213

Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

發布日期: 2014-11-06

File Type: pdf | Size: 261 KB

CFIG141202

Valuation and Investments in Early-stage Entities About the topic Early-stage entities focus primarily on start-up business activities such as research and development, market research or construction ...

發布日期: 2014-10-23

File Type: pdf | Size: 242 KB

CFIG141202

發布日期: 2014-10-23

File Type: pdf | Size: 242 KB

Circular_SC2014

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but will also serve as an internal selectio ...

發布日期: 2014-10-10

File Type: pdf | Size: 303 KB

20141008_Marathon Training Courses

發布日期: 2014-08-26

File Type: pdf | Size: 248 KB

Flyer_GIG140922_rv

發布日期: 2014-08-18

File Type: pdf | Size: 138 KB

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

發布日期: 2014-08-12

File Type: pdf | Size: 202 KB

140917

發布日期: 2014-08-12

File Type: pdf | Size: 202 KB

jazz_sep

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

發布日期: 2014-08-08

File Type: pdf | Size: 309 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-08-08

File Type: pdf | Size: 307 KB

sub-cc-co

28 July 2014 By Hand Our Ref.: C/PAIB, M95578 Mrs. Rose Webb Senior Executive Director, Competition Commission, Room 3601, 36/F Wu Chung House, 213, Queen's Road East, Wanchai, Hong Kong. Dear Mrs ...

發布日期: 2014-07-30

File Type: pdf | Size: 214 KB

flyer-final

HKICPA/ICAEW joint seminar -Cyber Security : What's New? Date Thursday, 11 September 2014 Time 1:00 p.m. – 2:00 p.m. (Registration starts at 12:30 a.m.) Venue Hong Kong Institute of CPAs, 27/F., W ...

發布日期: 2014-07-24

File Type: pdf | Size: 209 KB

hkfrs15rev

HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (July 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. ...

發布日期: 2014-07-15

File Type: pdf | Size: 89 KB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-07-04

File Type: pdf | Size: 320 KB

jazz_aug

發布日期: 2014-06-24

File Type: pdf | Size: 289 KB

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-05-27

File Type: pdf | Size: 330 KB

jazz_jul

發布日期: 2014-05-27

File Type: pdf | Size: 285 KB

140623

Regulatory and Law Enforcement Agencies' Investigations and Responding to Requests for Information About the topic This seminar provides a practical overview on investigations conducted by financi ...

發布日期: 2014-05-16

File Type: pdf | Size: 173 KB

Circular_minibridge_140628

發布日期: 2014-05-13

File Type: pdf | Size: 196 KB

Circular_minibridge_140628

發布日期: 2014-05-13

File Type: pdf | Size: 196 KB

jf_may

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-04-28

File Type: pdf | Size: 337 KB

jazz_may

發布日期: 2014-04-28

File Type: pdf | Size: 324 KB

TFP140524S

Mainland Tax Conference 2014 Programme Code: About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, individual ...

發布日期: 2014-04-15

File Type: pdf | Size: 236 KB

140509

Review of Hong Kong Major Market Misconduct Cases About the topic Market misconduct includes insider dealing, false trading, price rigging, stock market manipulation, disclosure of information about p ...

發布日期: 2014-04-09

File Type: pdf | Size: 172 KB

Flyer_EL140328

HKICPA Webinar: NNaavviiggaattiinngg CChhaalllleennggeess ooff TTaaxx AAuuddiittss iinn HHoonngg KKoonngg Speakers Mr. Joe Chan, Partner, Tax Policy and Controversy, Ernst & Young Tax Services Lim ...

發布日期: 2014-02-26

File Type: pdf | Size: 411 KB

Circular_minibridge_140322

發布日期: 2014-02-11

File Type: pdf | Size: 186 KB

Anonymous

1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...

發布日期: 2014-01-20

File Type: pdf | Size: 46 KB

140116

Valuation of Biological Assets About the topic Natural resources, e.g., biological assets, have become a hot topic among Asia Pacific capital markets. China Huishan Dairy Holdings Company Ltd., a Shen ...

發布日期: 2013-12-24

File Type: pdf | Size: 188 KB

Golf Day _140127

發布日期: 2013-12-19

File Type: pdf | Size: 133 KB

20131106_Marathon Training Programmes

發布日期: 2013-11-07

File Type: pdf | Size: 192 KB

mf_ex

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: 2013-10-25

File Type: pdf | Size: 73 KB

Accreditation Guidelines_Non HK Deg and CP conducted outside HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Accountancy Degree/Conversion Programmes offered by non Hong Kong Universities/Degree-granting Institutions conducted outside Hong Kon ...

發布日期: 2013-10-25

File Type: pdf | Size: 251 KB

131105

Spin-offs – From idea to execution About the topic A number of proposals for spin-off have been announced recently by listed companies. The ultimate outcome is to carve out certain segment(s) of the b ...

發布日期: 2013-10-15

File Type: pdf | Size: 173 KB

Flyer_EL131106

HKICPA Webinar on LLeeaasseess rree--eexxppoosseedd Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, Ernst & Young Date 6 November 2013, Wednesday, 12:30 p.m. – 2:00 p.m. ...

發布日期: 2013-10-04

File Type: pdf | Size: 407 KB

Flyer_EL131009

HKICPA Webinar on TTrraannssffeerr PPrriicciinngg UUppddaatteess aanndd CChhaalllleennggeess iinn SSoouutthheerrnn CChhiinnaa Speakers Mr. Rhett Liu, Partner, Transfer Pricing Services, PwC Hong Kong ...

發布日期: 2013-10-04

File Type: pdf | Size: 423 KB

dig131026

Let's party! Come join the dance fun night to have a glimpse of different types of Ballroom Standard dance and Latin dance. Jazz and funk dance will also be featured. Dancing is one of the most po ...

發布日期: 2013-09-09

File Type: pdf | Size: 594 KB

130917

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

發布日期: 2013-08-09

File Type: pdf | Size: 174 KB

cfig130917_1

New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...

發布日期: 2013-08-09

File Type: pdf | Size: 174 KB

Circular_3rdMBT

Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

發布日期: 2013-07-24

File Type: pdf | Size: 204 KB

Flyer_EL130813

e Webinar on IIFFRRSS 1100 CCoonnssoolliiddaatteedd FFiinnaanncciiaall SSttaatteemmeennttss Speakers Mr. Yin Toa Lee Partner, Financial Accounting Advisory Services, Ernst & Young \\ Date 13 Augus ...

發布日期: 2013-07-03

File Type: pdf | Size: 337 KB

s130815f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

發布日期: 2013-06-06

File Type: pdf | Size: 531 KB

Flyer_EL130618

e Webinar on Tax Issues relating to Circular 698 Speakers Mr. Danny Po Asia-Pacific and China National M&A Tax Leader of Deloitte Ms. Karen Chow Tax Director of Deloitte Date 18 June 2013, Tuesday ...

發布日期: 2013-05-21

File Type: pdf | Size: 338 KB

Circular_minibridge_130706

發布日期: 2013-05-21

File Type: pdf | Size: 204 KB

s130503f

發布日期: 2013-04-22

File Type: pdf | Size: 531 KB

tfp130511s

Mainland Tax Conference 2013 Programme Code: TFP130511S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, i ...

發布日期: 2013-04-22

File Type: pdf | Size: 272 KB

130510

Mainland companies converting B-shares into H-shares to list in Hong Kong About the topic As a result of the relaxation of the rules and regulations on the listing of PRC incorporated enterprises outs ...

發布日期: 2013-04-22

File Type: pdf | Size: 176 KB

Mod A Supplement_20131

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 J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

發布日期: 2013-03-06

File Type: pdf | Size: 248 KB

lpa

發布日期: 2013-03-06

File Type: pdf | Size: 248 KB

Circular_BRIG130316

發布日期: 2013-02-06

File Type: pdf | Size: 179 KB

BRIG130316

發布日期: 2013-02-06

File Type: pdf | Size: 179 KB

feb

Latin/Ballroom Dancing Courses VVeennuuee:: TThhee LLeeaaddeerrss'' DDaannccee CCeennttrree 11//FF,, SSeeaavviieeww CCoommmmeerrcciiaall BBuuiillddiinngg,, 2211 CCoonnnnaauugghhtt RRdd WWeesst ...

發布日期: 2013-01-30

File Type: pdf | Size: 327 KB

s130312f

發布日期: 2013-01-23

File Type: pdf | Size: 513 KB

wbsmw-jan-mar

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2012-12-24

File Type: pdf | Size: 515 KB

wbsmw-oct-dec

發布日期: 2012-09-17

File Type: pdf | Size: 525 KB

s121105f

發布日期: 2012-09-17

File Type: pdf | Size: 534 KB

jf120925

Joint Financial Reporting Forum HKFRS 10 for asset managers – should a fund manager consolidate its managed funds? Highlights A new financial reporting standard, HKFRS 10 Consolidated Financial Statem ...

發布日期: 2012-09-14

File Type: pdf | Size: 486 KB

Flyer_YMSC120922_v7

25.35 Group – Career development seminar Key considerations and planning for a job change Come join the career development seminar for young members. Experienced recruitment consultants will share wit ...

發布日期: 2012-09-11

File Type: pdf | Size: 194 KB

120929

The Dance Interest Group (DIG) has organised a dance fun night for members to appreciate the fun of dancing. The highlights of the evening include: Latin and Ballroom dancing competitions for members ...

發布日期: 2012-08-29

File Type: pdf | Size: 644 KB

Flyer_YMSC120922_v7

發布日期: 2012-08-28

File Type: pdf | Size: 194 KB

Circular_1

Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...

發布日期: 2012-08-28

File Type: pdf | Size: 195 KB

aug

Latin/Ballroom Dancing Class Date & Class Class Cha Cha – Elementary I Waltz – Elementary II Tango – Elementary I Rock'n Roll – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 pm ...

發布日期: 2012-08-20

File Type: pdf | Size: 377 KB

Circular GIG 120924_v3

Golf Day at Kau Sai Chau Public Golf Course (South/East course) The Golf Interest Group (GIG) has organised a golf day at Kau Sai Chau where members can choose to play in either the South Course, more ...

發布日期: 2012-08-20

File Type: pdf | Size: 161 KB

ed_role

IFRS Foundation Constitution -Drafting Review: separating the role of the IASB Chair and the Executive Director. Following the Trustees’ 2011 Strategy Review, and the proposed changes that arose out o ...

發布日期: 2012-07-25

File Type: pdf | Size: 628 KB

islamic-bond

15 June 2012 By email (sukuk_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXG, M83786 Miss Salina Yan, JP Deputy Secretary for Financial Services and the Treasury (Financial Services) 1 Financial ...

發布日期: 2012-06-27

File Type: pdf | Size: 184 KB

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