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i2c_isrs4400

21 November 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) EXPOSURE DRAFT ...

File Type: pdf | Size: 185 KB

msrd47

Meeting Summary of HKICPA Roundtable Discussion Date: 7 April 2021, Wednesday Time: 4:00 p.m. – 6:00 p.m. IESBA’s ED on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entit ...

File Type: pdf | Size: 183 KB

ms_tap

Page 1 of 2 SUMMARY OF MEETING OF THE TAXATION ADVISORY PANEL IASB Exposure Draft ED/2019/5 Deferred tax related to assets and liabilities arising from a single transaction (Proposed amendments to IAS ...

File Type: pdf | Size: 19 KB

HKAB_30-Oct-02

30th October 2002 Deputy Director, Accounting Hong Kong Society of Accountants Dear Sirs Consultation Paper on a Proposed Framework for Differential Reporting We refer to the Consultation Paper on Pro ...

發布日期: 2004-02-19

File Type: pdf | Size: 66 KB

160803

Chiina''s B2V Refform Programme Code:: TFA The pilot programme for the transformation from Business Tax (BT) to Value Added Tax (VAT) (the "B2V Reform") has been expanded since 1 May ...

發布日期: 2016-07-04

File Type: pdf | Size: 407 KB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

發布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

發布日期: 2019-03-25

File Type: pdf | Size: 628 KB

annual_report_2019_chi

04行政總裁兼註冊主任報告10架構、管治及財務18準則、監管及專業行為26內地及國際33思維領導02會長報告06專業資格課程的發展歷程13會員及專業資格22會員服務、發展及活動30傳訊及聯繫37企業社會責任及可持續發展41委員會及工作小組43核數師報告及財務報告40理事會42管理團隊香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言專業資格課程（QP）自1999年推出以來，已成 ...

File Type: pdf | Size: 14 MB

comparison0618

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

comparison0618

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

2017compdec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-12-27

File Type: pdf | Size: 258 KB

2017compjun

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...

發布日期: 2017-06-29

File Type: pdf | Size: 258 KB

2016comp

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-01-10

File Type: pdf | Size: 256 KB

compar196

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

File Type: pdf | Size: 455 KB

comparison0618ar

File Type: pdf | Size: 259 KB

comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 260 KB

compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

File Type: pdf | Size: 165 KB

1205_QP_CAC2017_PRC_Leaflet_1

有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力，讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

發布日期: 2017-11-20

File Type: pdf | Size: 1 MB

TechWatch 208

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 ...

File Type: pdf | Size: 319 KB

Comment Letters

Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37

發布日期: 2019-01-10

2018eng09

Update on Standard Convergence (27 September 2018) The MoF has been working on the revision of China Accounting Standards for Business Enterprises (CASBE) to maintain its convergence policy with IFRS. ...

發布日期: 2018-09-27

File Type: pdf | Size: 33 KB

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan

發布日期: 2015-10-23

Comment Letters

Comment Letters IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan

發布日期: 2015-10-23

Submissions on PAIB related subjects

The Institute has also reviewed and submitted comments on a number of issues and consultation papers of importance for PAIBs, including: Date of submission Subject 23 December 2014 Competition Commiss ...

發布日期: 2014-12-29

newbooks-jul

New Books in Library (July 2012) Business Finance Title /Author: Business ratios and formulas : a comprehensive guide /Steven M. Bragg ISBN: 9781118169964 Publisher: Hoboken, N.J. : John Wiley & S ...

發布日期: 2012-07-04

File Type: pdf | Size: 206 KB

Comment Letters

Comment Letters Exposure Draft ED 10 Consolidated Financial Statements

發布日期: 2009-07-30

Comment Letters

Comment Letters Exposure Draft ED 10 Consolidated Financial Statements

發布日期: 2009-07-30

HKICPA Order form May2015

訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2015-04-30

File Type: pdf | Size: 224 KB

Overview of Mentorship Programme_v6

Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring CPAs the opportunity to learn from experi ...

發布日期: 2015-05-18

File Type: pdf | Size: 205 KB

Overview of Mentorship Programme_v5 (rv)

Overview of Mentorship Programme_v5 (rv) Presented by : Ms. Jennifer HY Cheung Convenor, Mentorship Programme Advisory Group 25 April 2015 Overview of Mentorship Programme Objective To offer aspiring ...

File Type: pdf | Size: 206 KB

newbooks-sep

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: 2010-08-31

File Type: pdf | Size: 431 KB

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

File Type: pdf | Size: 649 KB

JW Marriott_20150624

Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...

發布日期: 2015-06-29

File Type: pdf | Size: 1 MB

frscmm-nov

1 Minutes of the 176th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2009-12-02

File Type: pdf | Size: 128 KB

May06

-1 -Auditing and Assurance Standards Committee Meeting Summary – May 2006 The Auditing and Assurance Standards Committee (Committee) met on 23 May 2006. Members present at the meeting were: Richard Ge ...

發布日期: 2006-07-27

File Type: pdf | Size: 124 KB

hksa550

RELATED PARTIES 1 ED/HKSA 550 HONG KONG STANDARD ON AUDITING 550 RELATED PARTIES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs I ...

發布日期: 2004-11-17

File Type: pdf | Size: 113 KB

hksa550

發布日期: 2004-11-17

File Type: pdf | Size: 113 KB

SMPCTI

1 Meeting with SMPC Technical Issues Working Group (via teleconference) Date: 22 April 2020, Wednesday Time: 3:00 p.m. – 5:30 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) CP ...

File Type: pdf | Size: 169 KB

TechWatch211

File Type: pdf | Size: 599 KB

39409

1 Minutes of the 394th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 September 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 431 KB

Module 7

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

File Type: pdf | Size: 185 KB

Module 7

File Type: pdf | Size: 209 KB

Ren_Dynasty Mooncake 2022 Leaflet

Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋，為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...

File Type: pdf | Size: 1 MB

ED-IFRIC-D21

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

發布日期: 2007-07-04

File Type: pdf | Size: 195 KB

ed_pn-on_scrutineer

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 7 June 2005 To: Members ...

發布日期: 2005-06-07

File Type: pdf | Size: 301 KB

ed_pn-on_scrutineer

發布日期: 2005-06-07

File Type: pdf | Size: 301 KB

1278F_Reasons for decision_Redacted

. 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 ...

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ms_tap

HKAB_30-Oct-02

160803

pn820

pn820rev

annual_report_2019_chi

comparison0618

comparison0618

2017compdec

2017compjun

2016comp

compar196

comparison0618ar

comparisondec18

compar1912

1205_QP_CAC2017_PRC_Leaflet_1

1205_QP_CAC2017_PRC_Leaflet_Website

1205_QP_CAC2017_PRC_Leaflet_Website_1

1205_QP_CAC2017_PRC_Leaflet

TechWatch 208

Comment Letters

2018eng09

Comment Letters

Comment Letters

Submissions on PAIB related subjects

newbooks-jul

Comment Letters

Comment Letters

HKICPA Order form May2015

Overview of Mentorship Programme_v6

Overview of Mentorship Programme_v5 (rv)

newbooks-sep

ms02iisg

JW Marriott_20150624

frscmm-nov

May06

hksa550

hksa550

SMPCTI

TechWatch211

39409

Module 7

Module 7

Ren_Dynasty Mooncake 2022 Leaflet

ED-IFRIC-D21

ed_pn-on_scrutineer

ed_pn-on_scrutineer

1278F_Reasons for decision_Redacted