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1 前言香港会计师公会非常荣幸能与广东省国家税务局(“省国税”)于2013 年11 月11 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省国税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束力。在应用会议摘记内容到你的特定情况前,请寻求专业意见。会议摘记讨论事项A. 有关营业税改征增值税的实务问题A1 A2 ...
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The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
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The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
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The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
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Page 1 of 28 Public Interest Issues Table—Mapping of Key Changes Proposed in ED-240 to the Actions and Objectives in the Project Proposal that Support the Public Interest 1. This Public Interest Issue ...
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The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...
ETS-FE
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 pur ...
ETS-FE
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
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1 Our Ref.: C/EC 26 July 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IE ...
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Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
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Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
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Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
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ETS_Module B
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Membership_Survey_report
4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...
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Module A (Dec 16)_Answer
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Concordance_IASE_ED_SME
Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...
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2017
DateSubject 17 October 2017 IASB Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure - comment letters received - meeting summaries 29 September 2017 IASB Request for Information ...
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25
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
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L11'!!'I' KPMG Telephone8 522 5226 022 8thF loorP, rinceB'su ilding Fax 8522 8452 588 10C hateRr oad Internet www.kpmg.com.hk CentraHl, ongK ong PO Box 50 GeneraPlo sOt ffice HongK ong ...
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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 ...
ETS_Module A
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ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
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20 February 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT PROPOS ...
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Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
Exposure Draft 2021
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SAT_2016_EN_extracted
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...
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16 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF REVENUE FROM CONTRACTS WITH CUSTOMERS Comments to be receiv ...
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By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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result summary_final
CPA Football Competition 2011 Results of Final (Day 11 -20 Mar) Final 1400-1500 A3 vs C1 21' 00" (C1) 3/4 Place 1300-1400 A4 vs B2 * ---Name: TONG Kin Fai Team: HLB Hodgson Impey Cheng (A3) ...
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0302
page 1 of 2 Financial Accounting Standards Committee Meeting summary – February 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 12 February 2003. Present at the Committe ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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annual_report_2017_eng
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20151008_FE_upload
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hkfrs13
Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...
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TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
techwatch120
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...
ETS_Module A
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ED1_Imp guidance
Draft Implementation Guidance ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This draft Implementation Guidance accompanies the pr ...
ED1_Imp_guidance
Draft Implementation Guidance ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This draft Implementation Guidance accompanies the pr ...
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HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...
Application Form
P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Course in the Institu ...
FE
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sub_phase2stru
1 Our Ref.: C/EC 26 May 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
sub_phase2stru1
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AML
4 February 2010 By email (aml_consultation@fstb.gov.hk) and by post Our Ref.: C/EPLM(32), M68541 Division 7, Financial Services Branch Financial Services and the Treasury Bureau The Government of the ...
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Our Ref.: C/EPB By Fax (2878 1661) and By Post 6 March 2007 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance St ...
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Our Ref.: C/FRSC By e-mail and by post 10 November 2006 D19 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, IFRIC Draft Interpre ...
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January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
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January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...
techwatch157
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch157
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
WW - 2016 Jul Price List(HKICPA)_rv
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smeqa_ex
IFRS for SMEs Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary November 2011Es Se cu SM ecycl tion e e 0, u ces posal di Draft Q&A Response 3 Yes. Parag ...
3971412
1 Minutes of the 397th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 December 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...
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TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, by email to . Click here for past issues. Contents Finan ...
techwatch103
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AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
ef-111026
Payment & Enrolment Status Enquiry: 2287 7381 e-mail: finance@hkicpa.org.hk Fax : 2893 9853 Event Information Enquiry: 2287 7249 e-mail:cpd@hkicpa.org.hk Broadcast seminar on Managing Profit Tax a ...
200712
Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 December 2007. Members of the Committe ...
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Page 1 of 3 Financial Reporting Standards Committee Meeting summary – December 2007 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 December 2007. Members of the Committe ...
techwatch57
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 ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
eNews-ED
QP recognized in Five Continents -Update on Canadian and Other Mutual Recognition Our Institute has reached agreement with the prestigious Canadian Institute of Chartered Accountants (CICA), which wil ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
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1 Minutes of the 391st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 20 April 2021 at 8:30 a.m. Board Room of the Hong ...