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ED-IAS19-dc-rates

Exposure Draft ED/2009/10 August 2009 Discount Rate for Employee Benefi ts Proposed amendments to IAS 19 Comments to be received by 30 September 2009Exposure Draft DISCOUNT RATE FOR EMPLOYEE BENEFITS ...

發布日期: 2009-08-19

File Type: pdf | Size: 155 KB

PR-RequesViews

IASB International Accounting Standards Board Request for views on Proposed FASB Amendments on Fair Value Measurement Proposed FASB Amendments to Impairment Requirements for Certain Investments in D ...

發布日期: 2009-03-20

File Type: pdf | Size: 59 KB

techwatch77

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

發布日期: 2009-03-16

File Type: pdf | Size: 446 KB

state_guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised October 2008 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 ...

發布日期: 2008-11-06

File Type: pdf | Size: 205 KB

techwatch68

發布日期: 2008-06-03

File Type: pdf | Size: 252 KB

Proposed_Improvements_IASB_ED_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 17 January 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Ex ...

發布日期: 2008-01-21

File Type: pdf | Size: 80 KB

1_500

Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...

發布日期: 2007-12-05

File Type: pdf | Size: 96 KB

techwatch59

發布日期: 2007-08-29

File Type: pdf | Size: 243 KB

070807a

1 Appendix Hong Kong Institute of Certified Public Accountants Comments on the Proposed Revised Regulatory Regime to Give Statutory Backing to Certain Listing Requirements A. Introduction 1. While the ...

發布日期: 2007-08-07

File Type: pdf | Size: 53 KB

techwatch44

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: 2006-07-05

File Type: pdf | Size: 238 KB

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

發布日期: 2006-01-04

File Type: pdf | Size: 286 KB

Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

發布日期: 2005-08-29

File Type: pdf | Size: 210 KB

sas120

SAS 120 (August 01) 1 STATEMENT OF AUDITING STANDARDS 120 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning ...

發布日期: 2005-06-30

File Type: pdf | Size: 39 KB

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

發布日期: 2005-06-30

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10_352_questionnairefinalrev

30 Cannon Street, London EC4M 6XH, England International Phone: 44 (20) 7246 6410, Fax: 44 (20) 7246 6411 Accounting Standards Email: iasb@iasb.org Website: http://www.iasb.org Board Staff Questionnai ...

發布日期: 2005-06-07

File Type: pdf | Size: 177 KB

submission_201004

BY FAX AND BY E-MAIL (2530 5921 /edr@fstb.gov.hk) Our Ref.: C/TXG, M30586 20 October 2004 Principal Assistant Secretary for the Treasury (Revenue) Treasury Branch, Financial Services and the Treasury ...

發布日期: 2004-10-26

File Type: pdf | Size: 102 KB

ias39cf-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...

發布日期: 2004-07-08

File Type: pdf | Size: 771 KB

060204

-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...

發布日期: 2004-06-11

File Type: pdf | Size: 163 KB

ssap35

SSAP 35 (March 2002) 1 SSAP 35 STATEMENT OF STANDARD ACCOUNTING PRACTICE 35 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (Issued March 2002) The standards, which have been ...

發布日期: 2004-05-28

File Type: pdf | Size: 131 KB

ssap22

SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...

發布日期: 2004-05-28

File Type: pdf | Size: 133 KB

ssap20

SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...

發布日期: 2004-05-28

File Type: pdf | Size: 135 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

發布日期: 2004-05-28

File Type: pdf | Size: 113 KB

clearing_settlement_bill

發布日期: 2004-02-18

File Type: pdf | Size: 133 KB

0311

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – November 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 November 2003. Present at the Committe ...

發布日期: 2003-12-18

File Type: pdf | Size: 119 KB

FRSCMS-Nov

發布日期: 2003-12-18

File Type: pdf | Size: 119 KB

IAASB_ED_IntFin

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 19 November 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fif ...

發布日期: 2003-11-22

File Type: pdf | Size: 147 KB

ed-pn1002

ED/PN 1002 (June 2003) 1 PRACTICE NOTE 1002 IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audit ...

發布日期: 2003-06-06

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ed-pn1002

發布日期: 2003-06-06

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ed-pn1003

ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

發布日期: 2003-06-06

File Type: pdf | Size: 41 KB

ed-pn1003

發布日期: 2003-06-06

File Type: pdf | Size: 41 KB

ED_Preface_I2C

page 1 Exposure Draft (ED) of a Proposed Preface to Hong Kong Financial Reporting Standards and Accounting Guidelines Comments to be received by 15 July 2003 Issued by the Financial Accounting Standar ...

發布日期: 2003-04-11

File Type: pdf | Size: 71 KB

021219e

-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...

發布日期: 2002-12-21

File Type: pdf | Size: 254 KB

ED_SSAP

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

發布日期: 2002-11-19

File Type: pdf | Size: 508 KB

hyperinflation_economies

發布日期: 2002-11-19

File Type: pdf | Size: 508 KB

KPMG 6-Sep-02_1

852 28452588 j(Jij4iJ 8th Floor, Prince's Building '0 Chater Road Central, Hong Kong Telephone (852) 2522 6022 Fax (852) 2845 2588 POBox 50 General Post Office Hong Kong To Organisation Elsa H ...

發布日期: 2002-09-09

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ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

發布日期: 2002-06-03

File Type: pdf | Size: 966 KB

ed-sas730

發布日期: 2002-06-03

File Type: pdf | Size: 966 KB

08-Composition

Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

發布日期: 2000-11-24

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Accounting & Auditing

Accounting & Auditing Technical Update on Accounting and Auditing Standards Presented by: Simon Riley Director, Standard Setting Event: 2012 SMP Symposium Venue : The Mira Hong Kong Date: 30 Novem ...

File Type: pdf | Size: 306 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

File Type: pdf | Size: 472 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 252 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

Module A (Jun11)_Answer

Module A (Jun11)_Answer Module A (June 2011 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Yan, Director of CCN From : Peter Wong, Accounting Manager, CCN c.c. : Jacky Lam ...

File Type: pdf | Size: 202 KB

Module B (Jun 12)_Answer_revised

Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...

File Type: pdf | Size: 220 KB

Module B (June 12)_Answer

Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...

File Type: pdf | Size: 170 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

Copy of HKICPA Business Case Competition 2019 Final Questions

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...

File Type: pdf | Size: 229 KB

ETS_Module C

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 ...

File Type: pdf | Size: 586 KB

HKICPA Business Case Competition 2019 Final Questions

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HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019

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Teaching_Kids_about_Money

Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...

File Type: ppt | Size: 420 KB

CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

File Type: pdf | Size: 855 KB

ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

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FE (Dec 14) Paper II_Answer_1

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Module D (Dec 2016)_Question

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FE (Dec 14) Paper II_Answer

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QP exam sharing forum_MA (revised)_Upload

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1412Paper 3 Appendix A

IFRS 17 – Contract boundary study on policy cancellation clause [For Discussion Purpose Only] Appendix A Page 1 Policy Class Product Name Cancellation Clause Wording (Page /Section) MOT Motor (e) (i) ...

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Feb

2 Disciplinary proceedings in progress as at 20 Feb 2019 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

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ETS_Module C_final

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ETS_Module C

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ETS_Module C

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ETS_Module C

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ETX_Module_C

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Exam Technique Seminar_Module C

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update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

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HKICPA Business Case Competition 2019_Updated

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update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

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1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

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1221H_DC order edited

* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

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1148F_DC Order_edited

BETWEEN IN THE MATTER OF The Registrar of the Hong Kong Institute of Certified Public Accountants Mr. Tsarig Chiu Kernig (A25104) 1st RESPONDENT Pan-China (H. K. ) CPA Limited (M268) 2"' RESP ...

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D-17-1249F_DC order_ 6 Mar 2019_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...

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Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

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Module 1

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

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Module 3

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Module 2

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AT-HK Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

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techwatch92

發布日期: 2010-06-09

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techwatch92

發布日期: 2010-06-09

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

發布日期: 2019-03-25

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update244

i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

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050208_SFC

Consultation Paper on a review of the Codes on Takeovers and Mergers and Share Repurchases Hong Kong November 2004Table of Contents Introduction 1 Proposed Changes 2 Appendix 1 The Codes on Takeovers ...

發布日期: 2004-11-19

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hkfrs3revised

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling CPA Table Tennis Competition 2019 Details Date & Time Venue Events Day 1 8 Dec 2019 Sunday 2:00 p.m.to 8:00 p.m. Asia Table Tennis Institute 8/F Cheong Tai Fty Bu ...

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hksir400

Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...

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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273400

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newbooks-jul

1 New Books in Library New Books in LibraryNew Books in LibraryNew Books in LibraryNew Books in Library New Books in Library New Books in LibraryNew Books in LibraryNew Books in Library New Books in L ...

發布日期: 2010-07-05

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update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

發布日期: 2019-03-25

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update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

發布日期: 2019-03-25

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pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

發布日期: 2019-03-25

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MPS_Module A_Part 2

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發布日期: 2016-10-28

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Dec 12 Module B student notes_WS1

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發布日期: 2012-11-07

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21

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2011-08-08

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搜尋結果對於 "如何解绑手机百度账号咨询WeChat：lgooxc 池州市seo是搜索引擎优化,32位谷歌浏览器" : 4801 - 4900 of 6191

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070807a

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COVID-19 disclosure by listed companies

Copy of HKICPA Business Case Competition 2019 Final Questions

ETS_Module C

HKICPA Business Case Competition 2019 Final Questions

HKICPA Business Case Competition 2019_Updated version as at 18 Sep 2019

Teaching_Kids_about_Money

CPAs for NGOs workshop (21July2017)_FINAL

ecarticle

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FE (Dec 14) Paper II_Answer

QP exam sharing forum_MA (revised)_Upload

1412Paper 3 Appendix A

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HKICPA Business Case Competition 2019_Updated

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