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TFEC IR(A) No7 2018 submission 181210

1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...

File Type: pdf | Size: 873 KB

Cross-straitsConference2013andSurvey

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會由中國注冊會計師協會承辦，以「文化品牌」作為主題，並對「會計師事務所品牌建設」、「會計師事務所國際網絡建設」及「兩岸四地會計行業跨境合作」等多個專題作出探討與交流。香港會計師公會將由會長趙麗娟女士率團前往青海省西寧市參與這項盛事，歡迎各位會員，特別是執業會員踴躍參加。研討會 ...

發布日期: 2013-07-24

File Type: pdf | Size: 261 KB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

File Type: pdf | Size: 2 MB

rundown

Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...

發布日期: 2012-08-29

File Type: pdf | Size: 120 KB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

發布日期: 2013-08-26

name-change

18 BACKGROUND IAS 39 Financial Instruments: Recognition and Measurement establishes the principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or se ...

發布日期: 2010-09-07

File Type: pdf | Size: 29 KB

hkex

1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED of Classification and Measurement: Limited Amendments to IFRS 9 From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, January 18, 20 ...

發布日期: 2013-01-23

File Type: pdf | Size: 72 KB

pr-ifrs9efdate

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 ...

發布日期: 2011-08-04

File Type: pdf | Size: 109 KB

HKICPAStaffSummary-Amend_IFRIC_Int9

Amendments to HK(IFRIC) – Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Measurement – Embedded Derivatives HKICPA Standard Setting Department Staff Summ ...

發布日期: 2009-05-04

File Type: pdf | Size: 51 KB

calendar

December 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 QP event Examination assistance functions Practical trainin ...

發布日期: 2008-12-30

File Type: pdf | Size: 1 MB

update 287

i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...

File Type: pdf | Size: 244 KB

Cross-straits Conference 2012

-1 -從2006 年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉以促進兩岸四地同業間的交流與合作。今年的研討會將於9 月3 日至4 日假臺北巿淡水漁人碼頭福容大飯店舉行，由臺灣各會計師團體承辦，並以「會計審計準則、法規環境與國際之接軌」作為主題，討論IFRS 衍生的問題，會計師收費標準，會計師事務所國際化，兩岸四地的會計師事務所業務、技術交流與合作，會計準則與財務資訊機制交流等議 ...

發布日期: 2012-08-03

File Type: pdf | Size: 263 KB

update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

File Type: pdf | Size: 244 KB

ed_IRBph2

IFRS Standards Exposure Draft ED/2020/1 April 2020 Comments to be received by 25 May 2020 Interest Rate Benchmark Reform—Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16Intere ...

File Type: pdf | Size: 295 KB

hkfrs4

Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 1 MB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

發布日期: 2019-03-25

File Type: pdf | Size: 281 KB

hkas28_2011

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 20202022 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2022) COPYRIGHT Copyri ...

File Type: pdf | Size: 702 KB

HKAS 28_2023

Investments in Associates and Joint Ventures Hong Kong Accounting Standard 28 HKAS 28 Revised August 2022May 2024 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 2 HKAS 28 (2023) COPYRIGHT Co ...

File Type: pdf | Size: 1 MB

0726

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...

發布日期: 2018-08-23

File Type: pdf | Size: 258 KB

0726old

發布日期: 2018-08-15

File Type: pdf | Size: 259 KB

091121

IT Conference 2009 Economic recovery – IT adaptation in the changing business environment Date: Saturday, 21 November 2009 Venue: Grand Ballroom, Lower Level 1, Kowloon Shangri-La Hotel Programme* Tim ...

發布日期: 2009-11-18

File Type: pdf | Size: 32 KB

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

發布日期: 2019-03-25

File Type: pdf | Size: 312 KB

ws-wb-sm-nov-dec-

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: 2009-11-13

File Type: pdf | Size: 401 KB

pr-1224-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants hands down a disciplinary decision against certified public accountants (practising) and a firm of ...

發布日期: 2013-12-24

File Type: pdf | Size: 121 KB

Shangri-La 2023 Sep KHHK

香港嘉里酒店紅糖中秋月餅及禮物籃HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MIDHUNG TONG MIDHUNG TONG MIDHUNG TONG MID HUNG TONG MID-AUTUMN FESTIVAL MOONCAKES AND HAMPERS ...

File Type: pdf | Size: 2 MB

Paper 03

Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...

發布日期: 2018-07-13

File Type: pdf | Size: 182 KB

pr_ifrs9

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

發布日期: 2017-04-19

File Type: pdf | Size: 158 KB

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 ...

發布日期: 2008-02-29

File Type: pdf | Size: 64 KB

FE

P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\Application Form.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Cours ...

發布日期: 2008-02-27

File Type: pdf | Size: 79 KB

FPE_App_form_NEW

Application Deadline: Friday, 13 April 2007 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete thi ...

發布日期: 2007-03-01

File Type: pdf | Size: 66 KB

FPE_App_form_Dec06

Application Deadline: Friday, 13 October 2006 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete t ...

發布日期: 2006-10-04

File Type: pdf | Size: 70 KB

FPE_App_form_June06

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (June 2006 Session) Application Deadline: Friday, 7 ...

發布日期: 2006-03-15

File Type: pdf | Size: 85 KB

FPE-Form_July05

Student Education & Training, Hong Kong Institute of CPAs, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Re: FPE Revision Course (December 2005 Session) Application Deadline: Monday ...

發布日期: 2005-08-17

File Type: pdf | Size: 456 KB

BMIG_1808

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2018 Date Time Quota Venue 1 August ...

發布日期: 2018-07-17

File Type: pdf | Size: 85 KB

BMIG_1711

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 1 Novemb ...

發布日期: 2017-11-30

File Type: pdf | Size: 84 KB

Training schedule_1709-11_1

Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

Training schedule_1709-11

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

BMIG_1609practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 2 September (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 9 Septemb ...

發布日期: 2016-08-31

File Type: pdf | Size: 108 KB

BMIG_1408practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 8 August (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 13 August (Wed) 9:00 – 11:0 ...

發布日期: 2014-07-17

File Type: pdf | Size: 92 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

hkas10

Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...

發布日期: 2019-03-25

File Type: pdf | Size: 279 KB

edug_19

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 187 KB

pr_ifrs9amend

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

發布日期: 2012-11-28

File Type: pdf | Size: 90 KB

FinancialInstrumentsStandards

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 18 August 2011, Thursday 6:30 p.m. – 9:30 p.m. Hong Kong Institute of CPAs, Rooms 5 – 9, 27/F., Wu Chung House, 213 Queen&# ...

發布日期: 2011-06-17

File Type: pdf | Size: 147 KB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

發布日期: 2007-12-27

File Type: pdf | Size: 636 KB

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TFEC IR(A) No7 2018 submission 181210

Cross-straitsConference2013andSurvey

update264

rundown

Workshop

name-change

hkex

pr-ifrs9efdate

HKICPAStaffSummary-Amend_IFRIC_Int9

calendar

update 287

Cross-straits Conference 2012

update 305

ed_IRBph2

hkfrs4

update099

hkas28_2011

HKAS 28_2023

0726

0726old

091121

update036

update006

ws-wb-sm-nov-dec-

ws-wb-sm-nov-dec-v03

ws-wb-sm-nov-dec-v02

ws-wb-sm-nov-dec-v01

pr-1224-en

Shangri-La 2023 Sep KHHK

Paper 03

pr_ifrs9

Application Form

FE

FPE_App_form_NEW

FPE_App_form_Dec06

FPE_App_form_June06

FPE-Form_July05

BMIG_1808

BMIG_1711

Training schedule_1709-11_1

Training schedule_1709-11

BMIG_1609practice schedule

BMIG_1408practice schedule

gMPFLSP

update248

hkas10

edug_19

pr_ifrs9amend

FinancialInstrumentsStandards

calendar