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rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

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ab3

AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

發布日期: 2019-03-25

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update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

發布日期: 2019-03-25

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20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

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AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

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AML_bulletin_2.4.15

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AML_bulletin_2

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20150528_ETSII_D

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update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

發布日期: 2019-03-25

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update268

i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

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smefrf1221

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

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Speaker PPT

Ms. WONG Ho-ning, Jamie Chief Inspector (Ag.) Fraud Section 1 Commercial Crime Bureau 商業罪案調查科Commercial Crime Bureau Contents Commercial Crime Bureau Crime Figures Money Laundering Major Predicate Off ...

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Powerpoint_SCPD18091002

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Powerpoint_SCPD18091001_old

發布日期: 2018-09-03

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Paper 05B

Page 1 of 3 PAPER: 05B Submission date 13/03/2018 Potential implementation question Quick summary of the question To seek further clarification, as well as applicability and implication to the Hong Ko ...

發布日期: 2018-03-14

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iisg_setup

Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...

發布日期: 2018-01-03

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order-0863C

1 Proceedings No.: D-13-0863C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disc ...

發布日期: 2016-04-26

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HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

發布日期: 2015-08-18

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order-reasons-kung-0721

1 Proceedings No: D-13-0785H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Co ...

發布日期: 2015-07-22

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order-reasons-yau-0721

1 Proceedings No: D-12-0771H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Co ...

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pcexam-enrolform

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...

發布日期: 2015-02-25

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Online Library Terms for usage

Access to the Institute's Online Library is available for its members and students (the "Authorized Users"). Such access requires the Authorized User to verify his/her identity by loggin ...

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order-reason-1119

Proceedings No.: D-11-0589C IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-12-02

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order-0528a

1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

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order-20130215

1 Proceedings No.: D-10-0502S IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

發布日期: 2014-02-12

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order-0614

Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

發布日期: 2013-06-11

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pii-flyer

Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The course will be held on five Saturday afternoons ...

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pi2012-flyer-rerun

Insolvency Preparatory I 2012 (Re-run) The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenc ...

發布日期: 2012-04-16

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sub-dpb-guide

By email and by post 17 February 2012 Our Ref.: C/RIF, M81820 Ms. Meena Datwani Chief Executive Officer Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Cent ...

發布日期: 2012-03-20

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1203-1

IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

發布日期: 2011-08-08

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1130-2

Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...

發布日期: 2011-08-08

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0304-2

Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

發布日期: 2011-07-28

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lam-king-hung-order

1 Proceedings No.: D-09-0389H 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 Disciplinar ...

發布日期: 2010-11-17

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technology-tips

CHARTECH ISSue 167 August/September 2010 15 FEATURES Prac tic es – top technolo gy tips Th ree prac tic es sha re their tips Introduction Are you a technology leader or follower? Is IT something you ...

發布日期: 2010-09-06

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newbooks-apr

1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...

發布日期: 2010-04-08

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hl-hkfrs-pe

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

發布日期: 2010-03-05

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TC_IR021109

By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...

發布日期: 2009-11-05

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apps03

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

發布日期: 2004-09-06

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HK-Int13cl

1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...

發布日期: 2004-06-14

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PII 2012 flyer and application form (published)

PII 2012 flyer and application form (published) Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The ...

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Critical Analysis

CRITICAL ANALYSIS An ineffective CPA might think, ‘I just follow the rules. It is not my job to think critically.’ However, nothing is further from the truth. How well you apply the skills of critical ...

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EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

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314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

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Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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update127

i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...

發布日期: 2019-03-25

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Exam Technique Seminar_Module B

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發布日期: 2015-11-04

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20130425_module_d_part2

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...

發布日期: 2013-05-06

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A4

26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

發布日期: 2012-03-29

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Submission_IASB_Preliminary_views_Insurance

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...

發布日期: 2007-11-30

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AML & BO consultns (AML submn, clean) 13317

AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...

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AML & BO consultns (AML submn, clean) 13

AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...

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Appendix 5 (IAESB-IES-4)

Appendix 5 (IAESB-IES-4) IFAC Board International Education Standard (IES) 4 Initial Professional Development – Professional Values, Ethics, and Attitudes (Revised) Exposure Draft October 2011 Comment ...

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circular_CPD_compliance_20191015

15 October October October October October October 2019 Dear Dear Dear Dear memberemberember embers, CPD compliance for the period ending 30 November 2019 compliance for the period ending 30 November ...

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update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

發布日期: 2019-03-25

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QPGraudate201712

1 20 February 201 February 201 February 201February 201February 201February 201 February 2018 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC ...

發布日期: 2018-02-14

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ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

發布日期: 2014-03-25

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D-11-0542P

Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...

發布日期: 2013-02-08

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D-11-0542P_1

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

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order-reasons-1008

Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...

發布日期: 2013-02-08

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Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

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circular_mem_20190913

13 September 2019 13 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 2019 13 Septem ...

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12_Nov_13_Module D(Case)

12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...

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Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

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pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

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update113

i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...

發布日期: 2019-03-25

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update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

發布日期: 2019-03-25

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MPS_Module_D_Part_I_Jun2017

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: 2017-04-21

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ED-ed10

December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...

發布日期: 2008-12-18

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SME_ED

30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...

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I2C-SME-ED

發布日期: 2008-05-30

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A - Supplement (June 2012)

A - Supplement (June 2012) 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 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...

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MPS_Module_D_Part_I_Jun2017

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update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

發布日期: 2019-03-25

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ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

發布日期: 2013-05-16

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i2cpn8202020

30 October 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 820 (Revised) The Audit of Licensed C ...

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hksa220cfd

1 Quality Control for an Audit of Financial Statements HKSA 220 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

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Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

發布日期: 2018-11-06

D-15-1066F_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 Committee under Section 33(3 ...

發布日期: 2018-06-20

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170907_slide

Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...

發布日期: 2017-09-08

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ETS_Module A

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MPS_Module B_Part2.1_1

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MPS_Module B_Part2.1

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MPS_Module B_Part2

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20150507_ETSI_A

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20141118_ETS_A_S4

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Info_paper_FRS

INFORMATION PAPER: SETTING HKFRSs 1 June 2006 Information Paper Information Paper Setting Hong Kong Financial Reporting Standards INFORMATION PAPER: SETTING HKFRSs 2 Comments on any part of this paper ...

發布日期: 2006-06-23

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ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

發布日期: 2004-08-21

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ssap18

SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

發布日期: 2004-05-28

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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

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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

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Module B(Part 1)_Deleted p1-2(Compressed)

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Module B(Part 1)_Deleted p

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Eva Chan

PAIB Conference 2017 – "CPAs beyond the horizon" – 9 September 2017 Profile of speaker Dr. Head of Investor Relations C C Land Holdings Limited Eva has more than 25 years’ of working experi ...

發布日期: 2017-07-27

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GPLTB_2013_EN_extracted

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Local Taxation Bureau ("GPLTB") various ...

發布日期: 2017-03-24

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NetworkBox_HongKongOffice_RoadMap

Network Box Office Road Map 16th Floor, Metro Loft, 38 Kwai Hei Street Kwai Chung, Kowloon Tel: (852) 2736 2083 A 15 minutes walk from Kwai Fong MTR station to Network Box office 1. Kwai Fong MTR stat ...

發布日期: 2016-01-22

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newbooks-nov

New Books in Library (Nov 2013) Qualification Programme Title /Author: Module A : financial reporting : learning pack ISBN: 9781445369655 Publisher: London : BPP Learning Media Edition: 4th ed. Year: ...

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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" : 4501 - 4600 of 10297

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update224

MPS_Module_D_Part_I_Jun2017

ED-ed10

ED10_Dec08

acc_ED10_Dec08

ED10_Dec08

SME_ED

I2C-SME-ED

A - Supplement (June 2012)

MPS_Module_D_Part_I_Jun2017