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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

Submission_Documentary Requirements_151217

15 December 2017 By email and by post Our Ref.: C/CFAP, M114446 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...

發布日期: 2017-12-18

File Type: pdf | Size: 492 KB

Module A_Preseen_20172

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發布日期: 2017-08-10

File Type: pdf | Size: 468 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

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

發布日期: 2017-02-17

File Type: pdf | Size: 1 MB

TFEC_BEPS_consultation_submission2017

By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...

發布日期: 2017-01-19

File Type: pdf | Size: 272 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

D-15-1018H_DC order

IN Tnn MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

發布日期: 2016-08-22

File Type: pdf | Size: 364 KB

sss_Jul-Aug

1137r2_20160608 People Management Skills Technical skills are essential. Yet, as many world-renowned business leaders and organizations have pointed out, soft skills are also paramountly important for ...

發布日期: 2016-06-13

File Type: pdf | Size: 478 KB

sss_Jul-Aug

發布日期: 2016-06-13

File Type: pdf | Size: 476 KB

FE December 2015 Paper II Panelists Report_Final

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發布日期: 2016-02-18

File Type: pdf | Size: 227 KB

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 ...

發布日期: 2015-12-11

File Type: pdf | Size: 375 KB

techwatch157

發布日期: 2015-12-11

File Type: pdf | Size: 375 KB

Lv1_English_combined_1

The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2015-16 Secondary School Group (L ...

發布日期: 2015-10-13

File Type: pdf | Size: 632 KB

Lv1_Chinese_combined_1

會計及商業管理個案比賽2015-16 中學組(第一級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 國際家居零售有限公司及其附屬公司（「JHC1」）於1991 年成立，是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...

發布日期: 2015-10-13

File Type: pdf | Size: 795 KB

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

Esso Fleet Card Application Form_150311

電話: 8100 3998 /2807 3001 傳真: 2807 3957 新界元朗郵政局郵箱1669 號申請人現為之會員(先生) 申請人姓名(女士) 英文姓名手提電話住宅地址住宅電話(郵箱恕不接納) 公司電話傳真號碼電郵地址香港身份証職業/業務(年資) ( 年) 申請人是自僱合夥僱員油咭號碼(由供貨商填寫) 類別: 私家車、van、巴士(座位) 、貨車(噸位) 若申請人非車主，申請人與車主的關 ...

發布日期: 2015-03-11

File Type: pdf | Size: 1 MB

Combined Question SSG Level 1 Chinese

會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司（「六福」）於1991 年成立，是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務，現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...

發布日期: 2015-02-13

File Type: pdf | Size: 790 KB

wks15q1

Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...

發布日期: 2015-01-15

File Type: pdf | Size: 699 KB

wkshop2015

發布日期: 2014-12-04

File Type: pdf | Size: 428 KB

Combined Question SSG Level 1 English

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...

發布日期: 2014-10-17

File Type: pdf | Size: 636 KB

order-reason-0312_1

1 Proceedings No.: D-11-0556O IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

發布日期: 2014-03-12

File Type: pdf | Size: 69 KB

app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

發布日期: 2014-03-05

File Type: pdf | Size: 230 KB

charts

Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...

發布日期: 2014-01-20

File Type: pdf | Size: 600 KB

order-reason-0312

發布日期: 2013-03-25

File Type: pdf | Size: 65 KB

order-leung-chi-keung-luk-ka-cheung

1 Proceedings No: D-09-0410O IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

發布日期: 2012-10-03

File Type: pdf | Size: 37 KB

techwatch103

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 ...

發布日期: 2011-05-11

File Type: pdf | Size: 264 KB

techwatch103

發布日期: 2011-05-11

File Type: pdf | Size: 264 KB

Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

發布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer_1

發布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer

發布日期: 2010-08-05

File Type: pdf | Size: 74 KB

faq-comprehensive-income

Presentation of items of Other Comprehensive Income (OCI) Amendment to IAS 1 Presentation of Financial Statements Frequently asked questions 1. What are the current requirements for presenting profit ...

發布日期: 2010-05-27

File Type: pdf | Size: 188 KB

s091102-s1216-old-v2

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: 2009-10-14

File Type: pdf | Size: 406 KB

s091102-s1216-old

發布日期: 2009-10-13

File Type: pdf | Size: 404 KB

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

發布日期: 2009-09-10

File Type: pdf | Size: 563 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

techwatch67

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: 2008-05-08

File Type: pdf | Size: 316 KB

techwatch65

發布日期: 2008-03-04

File Type: pdf | Size: 574 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

techwatch62

發布日期: 2007-12-04

File Type: pdf | Size: 282 KB

techwatch61

發布日期: 2007-11-08

File Type: pdf | Size: 307 KB

Statement1500

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

發布日期: 2007-10-16

File Type: pdf | Size: 94 KB

Submission_FV

Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 8 May 2007 Mr. Jon Nelson International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Nelson, IASB ...

發布日期: 2007-05-15

File Type: pdf | Size: 156 KB

sas460

SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

發布日期: 2005-06-30

File Type: pdf | Size: 36 KB

14b

Feature 80 THE HONG KONG ACCOUNTANT DECEMBER 2004 Reporting suspicions about proceeds of crime A. ‘Gatekeepers’ 1. Banks will always be used by money launderers because there is no better means to eff ...

發布日期: 2004-12-20

File Type: pdf | Size: 108 KB

interpretation19

Interpretation 19 (October 2002) 1 MEMBERS' HANDBOOK HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 19 I ...

發布日期: 2004-05-28

File Type: pdf | Size: 116 KB

isab-ed4

By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...

發布日期: 2003-11-04

File Type: pdf | Size: 237 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

發布日期: 2003-07-04

File Type: pdf | Size: 75 KB

in19_draft

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Issued for comment by 15 July 2002 DRAFT Interpretation [19] Intangible ...

發布日期: 2002-05-24

File Type: pdf | Size: 112 KB

2001-03-16

BY FAX AND BY POST (2521 2848) Our Ref.: C/ITC(8), M1945 16 March 2001 Ms. Cheung Siu-hing Deputy Secretary for Security, Security Bureau, The Government of the Hong Kong Special Administrative Region ...

發布日期: 2001-05-07

File Type: pdf | Size: 37 KB

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D-15-1018H_DC order

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techwatch154

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HKICPA Order form May2015

Esso Fleet Card Application Form_150311

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wks15q1

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order-reason-0312_1

app2

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order-reason-0312

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s091102-s1216-old-v2

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it-series

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1_500

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2001-03-16

2001-03-16

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