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beta-GCFA_0711

Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...

發布日期: 2008-08-14

File Type: pdf | Size: 483 KB

hksir300

Accountants’ Reports on Pro Forma Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 300 HKSIR 300 Issued March 2006 Effective for engagement ...

發布日期: 2006-03-24

File Type: pdf | Size: 85 KB

liability_reform

Hong Kong Institute of CPAs ility Reform in Hong Kong 1 A Case for Professional Liab “A Case for Professional Liability Reform in Hong Kong” Three Important Proposals from the Hong Kong Institute of C ...

發布日期: 2005-03-21

File Type: pdf | Size: 292 KB

no_19_guide

MIT 46 THE HONG KONG ACCOUNTANT OCTOBER 2003 A guide to successfully implementing and marketing Trust Services for small-and medium-size practices About Trust Services The American Institute of Certif ...

發布日期: 2004-09-03

File Type: pdf | Size: 287 KB

notes_for_candidate_attc

1 立法會選舉資助計劃立法會選舉候選人和候選人的核數師須知目的1 . 當局於徵詢香港會計師公會的意見後，擬備此等須知，旨在為下列人士提供指引： ( a ) 根據立法會選舉資助計劃向政府尋求資助的立法會選舉候選人或候選人名單(以下簡稱“候選人”)；以及( b ) 候選人的核數師，以便( i ) 候選人就會計要求建立妥善的內部監控，以確保其選舉申報書(連同申報選舉開支和申報選舉捐贈的帳目)符 ...

發布日期: 2004-06-24

File Type: pdf | Size: 182 KB

notes_for_candidate_attc

發布日期: 2004-06-24

File Type: pdf | Size: 182 KB

ssap32

SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...

發布日期: 2004-05-28

File Type: pdf | Size: 188 KB

ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

發布日期: 2004-05-28

File Type: pdf | Size: 162 KB

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