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Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

發布日期: 2001-01-08

File Type: pdf | Size: 15 KB

Module B (June 12)_Question

Module B (June 12)_Question Module B (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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FE (Dec 16) Paper I Panelists Report_Final

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Workshop Topics Module D Workshop 1 (December 2017)

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Panelists_Report_Mod_B_(Jun_18)_Final

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File Type: pdf | Size: 220 KB

1412Paper 4_1

Page 1 of 4 PAPER 4 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

File Type: pdf | Size: 130 KB

Paper 3

Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

File Type: pdf | Size: 230 KB

1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

File Type: pdf | Size: 184 KB

D-16-1214C_Decision on sanctions and costs_Redacted

IN TIEIE MATTER OF A Complaint made under Section 34(IA) of the Profisssional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 157 KB

EC20230317255

1 Minutes of the 255th meeting of the Ethics Committee held on Friday, 17 March 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Q ...

File Type: pdf | Size: 274 KB

Support Manual - Major Responsibilities

Practical Experience Framework Hong Kong Institute of CPAs 14 3.3 Roles and responsibilities The MIC/MIC Deputies, Counselors and AS undertake essential roles and responsibilities under the AE/AS sc ...

File Type: pdf | Size: 578 KB

update270

i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...

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Precautionary Measures at the Examination Centres (June 2022 - Hong Kong)

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發布日期: 2022-05-10

Precautionary Measures at the Examination Centres (Jun 2021 - Hong Kong)

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發布日期: 2021-05-04

MPS_Flyer_20172_MAS

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發布日期: 2017-08-09

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Flyer_Dec16_MPS v.2

Module Preparation Seminars on QP Modules (December 2016 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2016 session. The MPS aims at he ...

發布日期: 2016-09-20

File Type: pdf | Size: 133 KB

Flyer_Dec16_MPS v

發布日期: 2016-09-20

File Type: pdf | Size: 133 KB

ap-sap_c_it_dec

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

發布日期: 2015-12-31

File Type: pdf | Size: 243 KB

ACL

Monday 7 December 2015 Audit Techniques & Approach using as the CAATTs tool Seminar Focus and Features The objective of this workshop is to provide the participants with the importance of Auditin ...

發布日期: 2015-10-25

File Type: pdf | Size: 203 KB

ap-it-08

發布日期: 2015-08-14

File Type: pdf | Size: 168 KB

December

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 31 August 2015 Enrolment Result 14 September 2015* Module Commencing 21 September ...

發布日期: 2015-05-05

File Type: pdf | Size: 160 KB

Flyer_Jun2015_ETS

The Institute is holding a series of Examination Techniques Seminars (ETS) on QP modules for the June 2015 session. The ETS aims at helping QP candidates to polish their examination drilling technique ...

發布日期: 2015-03-16

File Type: pdf | Size: 163 KB

A_COMPL-Mar 2015

1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

發布日期: 2015-03-13

File Type: pdf | Size: 137 KB

Flyer_Jun2015_ETS_updated

發布日期: 2015-03-03

File Type: pdf | Size: 161 KB

Flyer_Jun2015_MPS_updated

The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the June 2015 session. The MPS aims at helping QP candidates to reinforce the understanding on major or difficu ...

發布日期: 2015-03-03

File Type: pdf | Size: 121 KB

June

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 2 March 2015 Enrolment Result 16 March 2015* Module Commencing 23 March 2015 Modu ...

發布日期: 2014-11-12

File Type: pdf | Size: 160 KB

Dec

Timetable for Workshops ember 2014 Intake Important dates for Enrolment in the ember 2014 Intake: Enrolment Application Deadline 28 August 2014 Enrolment Result 15 September 2014* Module Commencing 22 ...

發布日期: 2014-04-22

File Type: pdf | Size: 96 KB

June

Timetable for Workshops 2014 Intake Important dates for Enrolment in the 2014 Intake: Enrolment Application Deadline 27 February 2014 Enrolment Result 17 March 2014 * Module Commencing 24 March 2014 ...

發布日期: 2013-10-28

File Type: pdf | Size: 97 KB

Dec

Timetable for Workshops ember 2013 Intake Important dates for Enrolment in the ember 2013 Intake: Enrolment Application Deadline 29 August 2013 Enrolment Result 16 September 2013 * Module Commencing 2 ...

發布日期: 2013-06-03

File Type: pdf | Size: 97 KB

June

HKICPA_timetable for public_2013-06 Timetable for Workshops 2013 Intake Important dates for Enrolment in the 2013 Intake: Enrolment Application Deadline 28 February 2013 Enrolment Result 18 March 20 ...

發布日期: 2012-11-20

File Type: pdf | Size: 95 KB

pu-bba-acct-full-time

Name of Accredited Programme: BBA (Hons) in Accountancy/BBA (Hons) with a major in Accountancy (Full-time mode) Mode of Study: Full-time Offering Institution /Course Provider: The Hong Kong Polytechni ...

發布日期: 2012-09-14

File Type: pdf | Size: 127 KB

cityu-bba-acct-mis

Name of Accredited Programme: BBA (Hons) in Accountancy & MIS Mode of Study: Full-time Offering Institution /Course Provider: City University of Hong Kong Curriculum: QP Core Modules Relevant Subj ...

發布日期: 2012-09-07

File Type: pdf | Size: 133 KB

dec

Timetable for Workshops December 2012 Intake Important dates for Enrolment in the December 2012 Intake: Enrolment Application Deadline 30 August 2012 Enrolment Result 19 September 2012 * Module Commen ...

發布日期: 2012-03-21

File Type: pdf | Size: 96 KB

june

Timetable for Workshops June 2012 Intake Important dates for Enrolment in the June 2012 Intake: Enrolment Application Deadline 28 February 2012 Enrolment Result 16 March 2012 * Module Commencing 26 Ma ...

發布日期: 2011-12-06

File Type: pdf | Size: 88 KB

dec

Timetable for Workshops December 2011 Intake Important dates for Enrolment in the December 2011 Intake: Enrolment Application Deadline 29 August 2011 Enrolment Result 16 September 2011 * Module Commen ...

發布日期: 2011-06-16

File Type: pdf | Size: 87 KB

dec

發布日期: 2011-06-16

File Type: pdf | Size: 87 KB

1106

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline 28 February 2011 Enrolment Result 18 March 2011 * Module Commencing 28 Ma ...

發布日期: 2011-01-05

File Type: pdf | Size: 96 KB

mpsf-1210

Module Preparation Seminars on Enhanced QP Modules December 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separ ...

發布日期: 2010-09-30

File Type: pdf | Size: 129 KB

mpsf-1210

發布日期: 2010-09-30

File Type: pdf | Size: 129 KB

loan

1 Application for or grant from The HKICPA Trust Fund Private and Confidential Please complete, as appropriate, and return the form marked “private and confidential” on the envelope for the attention ...

發布日期: 2010-09-06

File Type: pdf | Size: 331 KB

timetable-1012

Timetable for Workshops December 2010 Intake Important dates for Enrolment in the December 2010 Intake: Enrolment Application Deadline 13 August 2010 Enrolment Result 10 September 2010 * Module Commen ...

發布日期: 2010-07-14

File Type: pdf | Size: 98 KB

Pilot and Past Papers

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發布日期: 2010-06-21

505

Mr Ms w X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Mr Ms X X X ( X ) Remarks: (a) (b) (c) (d) (e) I understand and accept the above terms. Signature of HKICPA Member Put a cross (“X”) next to the ...

發布日期: 2010-03-31

File Type: pdf | Size: 21 KB

Exmatters

Examination matters Prospective CPA Issue No. 45 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 QP module results for September 2008 session * Overall pass rate refers to ...

發布日期: 2009-04-03

File Type: pdf | Size: 279 KB

S090115

Continuing Professional Development (CPD) Programme Valuation for Accounting Purposes: 15 Jan 2009 (Thu) Introduction to Business Valuation & Purchase Price Allocation Financial Instruments & ...

發布日期: 2008-12-04

File Type: pdf | Size: 78 KB

S090115

Continuing Professional Development (CPD) Programme Valuation for Accounting Purposes: 15 Jan 2009 (Thu) Introduction to Business Valuation & Purchase Price Allocation Financial Instruments & ...

發布日期: 2008-12-04

File Type: pdf | Size: 78 KB

080115

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 15 January 2008 Topic Contract Disputes Speaker Mr. Daniel C. Lam Chairman Ms. Emmie Siu Member of the PICIG Executive ...

發布日期: 2008-03-11

File Type: pdf | Size: 195 KB

080115

發布日期: 2008-03-11

File Type: pdf | Size: 195 KB

Form_Loan-old

-1 -Application for loan or grant from HKICPA Trust Fund Private and Confidential Please complete, as appropriate, and return the form marked “private and confidential” on the envelope for the attenti ...

發布日期: 2006-12-01

File Type: pdf | Size: 54 KB

bpubforsale_QP

Purchase of Publications (Qualification Programme) Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : _________________________ ...

發布日期: 2005-09-23

File Type: pdf | Size: 124 KB

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 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 SUN Examination Assistance Course for Module A -4th session (6:30 ...

發布日期: 2005-08-04

File Type: pdf | Size: 431 KB

Workshop Topics Module C Workshop 1 (Dec 2015)

Workshop Topics Module C Workshop 1 (Dec 2015) Workshop Topics Module C (December 2015) Workshop 1 1 The case study is about a fashionable, upscale retailer of furniture and home accessories in Hong K ...

File Type: pdf | Size: 62 KB

CityU_BBAAcct&Law

CityU_BBAAcct&Law Name of Accredited Programme: BBA (Hons) in Accountancy & Law Mode of Study: Full-time Offering Institution/Course Provider: City University of Hong Kong QP Core Modules Rele ...

File Type: pdf | Size: 135 KB

sub_cov

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 February 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary W ...

File Type: pdf | Size: 287 KB

Analyst Programmer IT 18 months 08 July 2019

Analyst Programmer IT 18 months 08 July 2019 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bo ...

File Type: pdf | Size: 196 KB

AML Monitoring Questionnaire Explanatory note

AML Monitoring Questionnaire Explanatory note Question 2 The Anti-Money Laundering ("AML") and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 ("AMLO&quo ...

File Type: pdf | Size: 10 KB

CO-rewrite - non transitional QA

Question A1b For the purposes of gaining an exemption from including a business review in the Answer A private company is defined in section 11 as a company which is not limited by guarantee and whose ...

發布日期: 2019-04-18

CO-rewrite - non transitional QA

Question A1h Consequences of missing the six months before the year Answer If the directors miss the “six months before the year-end” deadline, then they must comply with the full requirements for tha ...

發布日期: 2019-04-18

HKICPA_timetable for public_20201_V2

Important Dates for Module Enrolment Module Enrolment Period 3 February to 2 March 2020 Module Enrolment Confirmation* 17 March 2020 Module Commencement 24 March 2020 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 211 KB

Analyst Programmer IT 18 months 08 July 2019R

Analyst Programmer IT 18 months 08 July 2019R The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent b ...

File Type: pdf | Size: 196 KB

MContent MarketingMC Oct 2019

File Type: pdf | Size: 316 KB

MContent MarketingMC Jan 2020

File Type: pdf | Size: 316 KB

Analyst Programmer IT 12 months 24 Sep 2020

Analyst Programmer IT 12 months 24 Sep 2020 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent bod ...

File Type: pdf | Size: 441 KB

AO-PR

File Type: pdf | Size: 153 KB

AP - Contract - 20201030

File Type: pdf | Size: 393 KB

AM or O FO 6month contract Jan 2021

File Type: pdf | Size: 396 KB

A MC 9 Apr 2019

A MC 9 Apr 2019 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants th ...

File Type: pdf | Size: 90 KB

Job Ad AACFA 22092023

1 The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. ...

File Type: pdf | Size: 211 KB

IT JobAd - AP 20221115

File Type: pdf | Size: 392 KB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q1 E&C entities often provide a significant service of integrating goods or services into a bundle under a single contract. Previously, HKAS 11 contained requirements for when a contract covering ...

發布日期: 2019-07-15

ED-Derecognition

Exposure Draft ED/2009/3 March 2009 Derecognition Proposed amendments to IAS 39 and IFRS 7 Comments to be received by 31 July 2009Exposure Draft DERECOGNITION (proposed amendments to IAS 39 and IFRS 7 ...

發布日期: 2009-03-31

File Type: pdf | Size: 611 KB

update146

i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1015 KB

pr20161230-2-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

發布日期: 2016-12-30

File Type: pdf | Size: 139 KB

Module D Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

Module D Supplement 20162

發布日期: 2016-09-06

File Type: pdf | Size: 848 KB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

發布日期: 2014-01-21

File Type: pdf | Size: 548 KB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

Consultation Paper

Consultation Paper on Proposed Framework for the One Member One Vote Election of the President and Vice-Presidents March 2021Consultation Paper on Proposed Framework for the One Member One Vote Electi ...

File Type: pdf | Size: 3 MB

5sir21

Effective for reports dated on or after 1 June 2020 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness Hong Kong Standard on Investment Circular ...

File Type: pdf | Size: 747 KB

5sir21

File Type: pdf | Size: 747 KB

sir50022

File Type: pdf | Size: 745 KB

hkfrs-int9

Reassessment of Embedded Derivatives HK(IFRIC) Interpretation 9 HK(IFRIC)-Int 9 Revised July 2012February 2014 Effective for annual periods beginning on or after 1 June 2006 REASSESSMENT OF EMBEDDED D ...

發布日期: 2019-03-25

File Type: pdf | Size: 116 KB

update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

發布日期: 2019-03-25

File Type: pdf | Size: 677 KB

05_hkab

1 Responses of the Hong Kong Association of Banks (“HKAB”) to Specific Questions in the International Accounting Standards Board’s Discussion Paper of Conceptual Framework for Financial Reporting Sect ...

發布日期: 2014-02-14

File Type: pdf | Size: 649 KB

edlevy

May 2012 Draft IFRIC Interpretation DI/2012/1 Comments to be received by 5 September 2012 Levies Charged by Public Authorities on Entities that Operate in a Specific Market[Draft] IFRIC INTERPRETATION ...

發布日期: 2012-05-29

File Type: pdf | Size: 160 KB

ed-stripping-costs

Draft IFRIC Interpretation DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine Comments to be received by 30 November 2010 August 2010Draft Interpretation DI/2010/1 Stripping Costs in ...

發布日期: 2010-08-24

File Type: pdf | Size: 466 KB

DP_RCofFIsSubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

發布日期: 2008-09-24

File Type: pdf | Size: 120 KB

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

發布日期: 2004-10-28

File Type: pdf | Size: 158 KB

sas300

SAS 300 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 300 AUDIT RISK ASSESSMENTS AND ACCOUNTING AND INTERNAL CONTROL SYSTEMS (Issued January 1997; revised January 2004) Contents Paragraphs In ...

發布日期: 2004-09-03

File Type: pdf | Size: 167 KB

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搜尋結果對於 "搜索引擎代理有哪几家咨询WeChat：4826193 搜索引擎登录,安宁市香港谷歌搜索引擎363,使用c" : 5301 - 5400 of 10626

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Ipsas9-13

Module B (June 12)_Question

FE (Dec 16) Paper I Panelists Report_Final

Workshop Topics Module D Workshop 1 (December 2017)

Panelists_Report_Mod_B_(Jun_18)_Final

1412Paper 4_1

Paper 3

1348F_5June2019_DC order_Redacted

D-16-1214C_Decision on sanctions and costs_Redacted

EC20230317255

Support Manual - Major Responsibilities

update270

Precautionary Measures at the Examination Centres (June 2022 - Hong Kong)

Precautionary Measures at the Examination Centres (Jun 2021 - Hong Kong)

MPS_Flyer_20172_MAS

Flyer_Dec16_MPS v.2

Flyer_Dec16_MPS v

ap-sap_c_it_dec

ACL

ap-it-08

December

Flyer_Jun2015_ETS

A_COMPL-Mar 2015

Flyer_Jun2015_ETS_updated

Flyer_Jun2015_MPS_updated

June

Dec

June

Dec

June

pu-bba-acct-full-time

cityu-bba-acct-mis

dec

june

dec

dec

1106

mpsf-1210

mpsf-1210

loan

timetable-1012

Pilot and Past Papers

505

Exmatters

S090115

S090115

080115

080115

Form_Loan-old

bpubforsale_QP

calendar_Aug_Sept

calendar_Aug_Sept

pub_form9

bpub_form9

Workshop Topics Module C Workshop 1 (Dec 2015)

CityU_BBAAcct&Law

sub_cov

Analyst Programmer IT 18 months 08 July 2019

AML Monitoring Questionnaire Explanatory note

CO-rewrite - non transitional QA

CO-rewrite - non transitional QA

HKICPA_timetable for public_20201_V2

Analyst Programmer IT 18 months 08 July 2019R

MContent MarketingMC Oct 2019

MContent MarketingMC Jan 2020

Analyst Programmer IT 12 months 24 Sep 2020

AO-PR

AP - Contract - 20201030

AM or O FO 6month contract Jan 2021

A MC 9 Apr 2019

Job Ad AACFA 22092023

IT JobAd - AP 20221115

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

ED-Derecognition

update146

pr20161230-2-en