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Feb07

-1 -Auditing and Assurance Standards Committee Meeting Summary – February 2007 The Auditing and Assurance Standards Committee (Committee) met on 27 February 2007. Members present at the meeting were: ...

發布日期: 2007-04-04

File Type: pdf | Size: 55 KB

IFAC_060428

1 By email: 28 April 2006 Our Ref.: C/CGC, M40907 Technical Manager Professional Accountants in Business Committee International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New Yo ...

發布日期: 2006-04-28

File Type: pdf | Size: 130 KB

060428bcpig

Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...

發布日期: 2006-04-21

File Type: pdf | Size: 129 KB

060428bcpig

發布日期: 2006-04-21

File Type: pdf | Size: 129 KB

HKAS27_IG-Deemed_Disposals

EXPOSURE DRAFT Guidance on the Accounting of a Deemed Disposal This guidance accompanies, but is not part of HKAS 27. Introduction 1. HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separat ...

發布日期: 2005-01-18

File Type: pdf | Size: 105 KB

310703

-1 -BY FAX AND BY POST (2878 1670) Our Ref.: C/IPC, M20943 31 July 2003 Mr. Raymond Li Executive Director (Banking Development), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong Kong. Dea ...

發布日期: 2003-09-22

File Type: pdf | Size: 572 KB

April03

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – April 2003 The Society’s Auditing and Assurance Standards Committee (Committee) met on 29 April 2003. ...

發布日期: 2003-08-14

File Type: pdf | Size: 25 KB

comparison_table(Oct)

comparison_table(Oct) 1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 31 October 2006 IAASB Hong Kong (New) Title Hong Kong (Old) Title International ...

File Type: pdf | Size: 169 KB

ssap20q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 5-Apr-2003 SSAP 20, Related Party Disclosures Page 1 of 3 SSAP 20, Related Party Disclosures Background SSAP 20 ca ...

File Type: pdf | Size: 26 KB

Circular1312 (rv3)

Circular1312 (rv3) The Golf Interest Group (GIG) has organized a new event, Professional Day with a Golf Pro, where members can have the opportunity to spend a full day to learn from a Golf Pro and ex ...

File Type: pdf | Size: 204 KB

Driver & woods_130112 (v3)

Driver & woods_130112 (v3) Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the ...

File Type: pdf | Size: 183 KB

130504_Flyer_Driver & woods

130504_Flyer_Driver & woods Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the ...

File Type: pdf | Size: 169 KB

140111_Flyer_Driver & woods_1

140111_Flyer_Driver & woods_1 Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on t ...

File Type: pdf | Size: 153 KB

140111_Flyer_Driver & woods

140111_Flyer_Driver & woods Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the ...

File Type: pdf | Size: 153 KB

Circular_Play With Golf Pro_130316 (rv)

Circular_Play With Golf Pro_130316 (rv) Play With a Golf Professional (On Course Practice) Date: Saturday, 16 March 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course ( ...

File Type: pdf | Size: 226 KB

Mid_Year_Accounting_Finance

Accounting & Finance • Hong Kong 2006 Mid Year Recruitment Market TrendsHong Kong is a city transformed – transformed in terms of its economy, transformed in terms of its self-confidence and trans ...

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 267 KB

Snooker course_130929 (rv2)

Snooker course_130929 (rv2) Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has bee ...

File Type: pdf | Size: 193 KB

Circular_CPAgolf2014(2)

Circular_CPAgolf2014(2) CPA Golf Tournament 2014 Date: Wednesday, 29 October 2014 Time: First tee off at around 8:30 a.m. (Prize presentation and lunch will be held immediately after the tournament) V ...

File Type: pdf | Size: 166 KB

Circular_GIG121007 (1014)

Circular_GIG121007 (1014) Play with a Golf Professional (On Course Practice) Date: Sunday, 14 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung ...

File Type: pdf | Size: 225 KB

FIP

Page 1 of 3 Summary of meeting with Financial Instruments Advisory Panel Extract of minutes Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Que ...

File Type: pdf | Size: 157 KB

sub_lflp

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 May 2022 Bruce Mackenzie IFRS Interpretations Committee Columbus Building 7 Westferry Circus Canary Wharf Lo ...

File Type: pdf | Size: 222 KB

05s

Page 1 of 3 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 29 May 2019 Attendance HKICPA representatives Gary Stevenson, Deputy Chairman, Financial Reporting Standards Commi ...

File Type: pdf | Size: 130 KB

sub_covidfr

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 8 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Ca ...

File Type: pdf | Size: 242 KB

1378P_DC order_23 Oct 2019_Redacted

A Complaint made under Section 34(,) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 189 KB

AEAS_Self-AssessmentForm

Hong Kong Institute of Certified Public Accountants Authorized Employer/Authorized Supervisor Self-assessment on Compliance with Practical Experience Codes and Guidelines for Transition to the Revised ...

File Type: pdf | Size: 3 MB

sub_sme23c

Page 1 of 3 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 21 February 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...

File Type: pdf | Size: 180 KB

Sample of SelfAssessment Form

File Type: pdf | Size: 3 MB

Application Submission Details Year 3 Students

Application Submission Details Year 3 Students P. 1 of 4 Qualification Programme (QP) Early Bird Scheme for December 2024 Session Eligibility Penultimate year students of designated local accountancy ...

File Type: pdf | Size: 470 KB

Application Submission Details Year 3 Students

File Type: pdf | Size: 470 KB

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

File Type: pdf | Size: 219 KB

CL7_Dr

Business School Reception 44 (0) 191 208 1500 University Switchboard 44 (0) 191 208 6000 ncl.ac.uk/business Newcastle University Business School 5 Barrack Road Newcastle Upon Tyne NE1 4SE United Kingd ...

File Type: pdf | Size: 218 KB

cl8s

Comments on ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Question 1 – Overall approach The Exposure Draft sets out overall requiremen ...

File Type: pdf | Size: 512 KB

MPS_Module D_Part 1

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: 2016-10-17

File Type: pdf | Size: 552 KB

IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

發布日期: 2011-03-31

File Type: pdf | Size: 306 KB

BMO

Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...

發布日期: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

發布日期: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

發布日期: 2008-03-04

File Type: pdf | Size: 61 KB

Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 294 KB

Level 1 Result Annoucement April 2022

Level 1 Competition Awardees list -Certificate of Participation School Name Team Leader Team Member 1 Team Member 2 Team Member 3 Team Member 4 Buddhist Sum Heung Lam Memorial College Lai Kit Ying Ip ...

File Type: pdf | Size: 315 KB

Level 1 Result Announcement April 2022_Updated_11052022

File Type: pdf | Size: 315 KB

CB2019

HKICPA POCKET SUMMARY Implementing HKFRS 17 Insurance Contracts Contract Boundary January 2019CONTENTS 1. Introduction 2. Level of aggregation 3. What is a contract boundary and why is it important 4. ...

File Type: pdf | Size: 4 MB

MPS_Module D_Part 1

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File Type: pdf | Size: 550 KB

pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

發布日期: 2019-03-25

File Type: pdf | Size: 486 KB

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 1 MB

pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

File Type: pdf | Size: 306 KB

SMP_AML_0619

Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Internal Policies, Procedures and Contro ...

發布日期: 2018-06-19

File Type: pdf | Size: 1 MB

ETS-FE

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發布日期: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

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發布日期: 2018-04-06

File Type: pdf | Size: 1022 KB

ED03

Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...

發布日期: 2002-12-05

File Type: pdf | Size: 273 KB

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 ...

File Type: pdf | Size: 960 KB

ETS-FE

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File Type: pdf | Size: 960 KB

730pn21

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...

File Type: pdf | Size: 571 KB

730pn21

File Type: pdf | Size: 571 KB

pn870

Th e Assessments ssessments ssessments ssessments of Certification ertification ertification Authorities uthorities uthorities under the under the under the Electronic Electronic Electronic Electronic ...

發布日期: 2019-03-25

File Type: pdf | Size: 893 KB

AnnualReport2017

2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...

發布日期: 2018-04-12

File Type: pdf | Size: 3 MB

Module B_Preseen_20172

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發布日期: 2017-06-23

File Type: pdf | Size: 1 MB

Module B Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-02-01

File Type: pdf | Size: 378 KB

Module C 20140424 handouts

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...

發布日期: 2014-05-21

File Type: pdf | Size: 1 MB

Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

發布日期: 2014-04-25

File Type: pdf | Size: 1 MB

Module B

發布日期: 2014-02-11

File Type: pdf | Size: 419 KB

operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

發布日期: 2013-05-21

File Type: pdf | Size: 480 KB

sub-lr-change

1 By email (response@hkex.com.hk) and by post 9 October 2012 Our Ref.: C/CFC, M85418 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance ...

發布日期: 2012-10-10

File Type: pdf | Size: 470 KB

ed-valuation-uncertainty

INTERNATIONAL VALUATION STANDARDS COUNCIL DISCUSSION PAPER Valuation Uncertainty Comments to be received by 24 December 2010 September 20101 • Valuation Uncertainty Copyright IVSC Discussion Paper Va ...

發布日期: 2010-09-28

File Type: pdf | Size: 637 KB

update271

1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...

File Type: pdf | Size: 912 KB

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

File Type: pdf | Size: 205 KB

ed_aatb32020

18 March 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT TECHNICAL BULLETIN Technical Bulletin AATB 3 (Revised) Implementation ...

File Type: pdf | Size: 497 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 ...

File Type: pdf | Size: 807 KB

pef-overview-1

Overview of Practical Experience Framework 1 Practical Experience Framework Hong Kong Institute of CPAs 1 1.1 Overview The Hong Kong Institute of Certified Public Accountants (“the Institute”) intro ...

File Type: pdf | Size: 265 KB

Module B (Jun 2013) Workshop 1

Module B (Jun 2013) Workshop 1 Student Notes Module B (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presenta ...

File Type: pdf | Size: 791 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

Important Note to Candidates - Capstone Final Examination (December 2024 Session - Hong Kong Location)

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發布日期: 2024-11-13

Course materials

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發布日期: 2023-07-13

M9 MPS Dec 2024

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發布日期: 2022-11-22

M9 MPS Dec 2022

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發布日期: 2022-11-22

Associate level examination results of the June 2022 Session

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發布日期: 2022-08-25

MPS M14-Part 2 Jun 2022

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發布日期: 2021-11-04

M9 MPS Jun 2022

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發布日期: 2021-10-21

MPS M14-Part II Jun 2022

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發布日期: 2021-05-05

M9 MPS Jun 2021

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發布日期: 2021-04-22

update026

Update No. 26 (Issued February 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Replace contents pages i, ii and iii with revised contents pages i, ii and ...

發布日期: 2019-03-25

File Type: pdf | Size: 212 KB

update019

Update No. 19 (Issued September 2005) Document Reference and Title Instructions Explanations VOLUME I New Divider After 1.5 Continuing Professional Development New Divider for Insolvency Guidance Note ...

發布日期: 2019-03-25

File Type: pdf | Size: 189 KB

update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 192 KB

update004

HONG KONG SOCIETY OF ACCOUNTANTS Members’ Handbook Update No. 4 (Issued August 2004) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Replace contents pages 1 &am ...

發布日期: 2019-03-25

File Type: pdf | Size: 140 KB

2020

Date Subject 30 December 2020 IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting Comment letters received 23 December 2020 IASB Discussion Paper DP/2020/1 Business Combinatio ...

發布日期: 2019-01-10

2020

發布日期: 2019-01-10

luckydraw2019

Lucky draw for Career Survey (members) As a token of appreciation, members who spare their time to complete the online survey on or before 15 December 2018 can enter our lucky draw. Prizes for the luc ...

發布日期: 2018-10-15

File Type: pdf | Size: 64 KB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

發布日期: 2018-08-30

File Type: pdf | Size: 70 KB

agendao

發布日期: 2018-08-30

File Type: pdf | Size: 70 KB

r5fee

(Revised in Oct 2024) 2025 FEE SCHEDULE Form R-5 Application for advancement to fellowship One-off application fee Annual fee Total payment HKD HKD HKD Application for advancement to fellowship (Form ...

發布日期: 2018-07-26

File Type: pdf | Size: 148 KB

invetoreducation

11 January 2018 To: Analysts, investors and users of financial reports EDUCATION SESSIONS ON NEW MAJOR STANDARDS Financial reports will look different over the course of the next three years because o ...

發布日期: 2018-01-11

File Type: pdf | Size: 158 KB

File Type: pdf | Size: 106 KB

Module A Financial Reporting

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發布日期: 2016-11-10

Module A Financial Reporting

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發布日期: 2016-11-10

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搜尋結果對於 "云搜索引擎3咨询QQ：50317349 阿拉山口国内搜索引擎,屏蔽搜索引擎" : 5001 - 5100 of 17344

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Feb07

IFAC_060428

060428bcpig

060428bcpig

HKAS27_IG-Deemed_Disposals

310703

April03

comparison_table(Oct)

ssap20q&a

Circular1312 (rv3)

Driver & woods_130112 (v3)

130504_Flyer_Driver & woods

140111_Flyer_Driver & woods_1

140111_Flyer_Driver & woods

Circular_Play With Golf Pro_130316 (rv)

Mid_Year_Accounting_Finance

PII 2012 flyer and application form (published)

Snooker course_130929 (rv2)

Circular_CPAgolf2014(2)

Circular_GIG121007 (1014)

FIP

sub_lflp

05s

sub_covidfr

1378P_DC order_23 Oct 2019_Redacted

AEAS_Self-AssessmentForm

sub_sme23c

Sample of SelfAssessment Form

Application Submission Details Year 3 Students

Application Submission Details Year 3 Students

update295

CL7_Dr

cl8s

MPS_Module D_Part 1

IASB I2C post

BMO

BMO

BMO

Module A (Dec 2017)_Answer

Level 1 Result Annoucement April 2022

Level 1 Result Announcement April 2022_Updated_11052022

CB2019

MPS_Module D_Part 1

pn840rev

Module A (Dec 12) Workshop 2

pn840revref

SMP_AML_0619

ETS-FE

ETS-FE

ED03

ETS-FE

ETS-FE

730pn21

730pn21

pn870

AnnualReport2017

Module B_Preseen_20172

Module B Pre-seen_20161

Module C 20140424 handouts

Land Registry Circular Memo 2-14

Module B

operations-report2010-2012

sub-lr-change

ed-valuation-uncertainty

update271

Budget Proposals 2015-16 (final) 8 1 2015

ed_aatb32020

1278F_Reasons for decision_Redacted

pef-overview-1

Module B (Jun 2013) Workshop 1

em__susec

Important Note to Candidates - Capstone Final Examination (December 2024 Session - Hong Kong Location)

Course materials

M9 MPS Dec 2024

M9 MPS Dec 2022

Associate level examination results of the June 2022 Session