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MPS_B_PartI

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發布日期: 2018-10-23

File Type: pdf | Size: 476 KB

newbooks-aug

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: 2010-08-02

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

發布日期: 2006-10-27

File Type: pdf | Size: 395 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

File Type: pdf

PRC exam study materials_order form

Page 1 of 2 香港會計師公會財務及營運部香港灣仔皇后大道東 213 號胡忠大廈 37 樓傳真: 2893 9853 Subscription to study materials of 2019 PRC CPA Uniform Examination 訂購 2019 年度中華人民共和國註冊會計師統一考試用書 (截止訂購日期: 2019 年 5 月 24 日) (MAS Event ...

File Type: pdf

Module A 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

180304

-1 -BY FAX AND BY POST (2524 4860) Our Ref.: C/IPC, M26388 18 March 2004 Mr. Christopher C. Chan, Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kong. Dear Mr. Chan, Procedural Guides ...

發布日期: 2004-06-11

File Type: pdf | Size: 208 KB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

發布日期: 2015-06-09

File Type: pdf | Size: 470 KB

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

發布日期: 2011-11-14

Module A (5th edition)_Part 2

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File Type: pdf | Size: 9 MB

Quality assurance department report 2020

QUALITY ASSURANCE Striving for sustainable audit quality 2020 Annual ReportForeword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring ...

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

File Type: pdf | Size: 846 KB

update084

i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...

File Type: pdf | Size: 2 MB

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

發布日期: 2009-12-01

File Type: pdf | Size: 551 KB

newbooks-sep

發布日期: 2010-08-31

File Type: pdf | Size: 431 KB

MPS_Module A_Part 2

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發布日期: 2016-10-28

File Type: pdf | Size: 4 MB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

20121025_ModuleB_PartII

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發布日期: 2012-10-25

File Type: pdf | Size: 1009 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

發布日期: 2012-03-21

File Type: pdf | Size: 433 KB

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

File Type: pdf | Size: 2 MB

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

File Type: pdf | Size: 336 KB

Module 10

Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...

File Type: pdf | Size: 520 KB

DIPN10

1 14 June 2005 By fax (2877 1082) and by post Our Ref.: C/TXG, M35392 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai ...

發布日期: 2005-08-02

File Type: pdf | Size: 119 KB

invitation_to_comment_isa230

September 2004 Invitation to Comment Response Due Date 7 January 2005 IAASB ED of Proposed Pronouncements on Audit Documentation ISA 230 (Revised), “Audit Documentation” Amendment to ISA 330, “The Aud ...

發布日期: 2004-10-08

File Type: pdf | Size: 189 KB

invitation_to_comment_isa230

發布日期: 2004-10-08

File Type: pdf | Size: 189 KB

SME-GAAP_CP-IIcl

-1 -香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 72 ...

發布日期: 2004-05-18

File Type: pdf | Size: 254 KB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 732 KB

bc-revenue

November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

發布日期: 2011-11-14

Flyer_Final_VOHK19062001

Page 1 of 2 粵港澳大灣區規劃（"大灣區"）涵蓋廣州、佛山、肇慶、深圳、東莞、惠州、珠海、中山和江門九個內地城市，以及香港、澳門兩個特別行政區，提供了地區合作的重大機遇。公會轄下的中小型執業所委員會（"委員會"）去年與江門市及中山市註冊會計師協會成功舉辦交流活動。今年，委員會將與惠州市註冊會計師協會舉辦交流活動，以增加公會會員對惠州市經濟發展 ...

File Type: pdf

HKBN Handbill 20240731 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

update215

i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

File Type: pdf | Size: 353 KB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

發布日期: 2010-08-17

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...