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EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

發布日期: 2010-04-29

File Type: pdf | Size: 502 KB

ed-isa260_isa600

4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

ed-isa260_isa600

發布日期: 2005-04-06

File Type: pdf | Size: 617 KB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...

File Type: pdf | Size: 221 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...

File Type: pdf | Size: 218 KB

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

發布日期: 2019-03-25

File Type: pdf | Size: 631 KB

ETS_Module A

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 pu ...

發布日期: 2018-05-17

File Type: pdf | Size: 2 MB

ETS_Module A

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發布日期: 2018-05-17

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ETS_Module A

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發布日期: 2017-11-10

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ETS_Module_A

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 sho ...

發布日期: 2016-05-27

File Type: pdf | Size: 3 MB

ETS_Module_A

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發布日期: 2016-05-27

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Module B Dec 2014

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: 2014-08-06

File Type: pdf | Size: 905 KB

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

發布日期: 2013-12-06

File Type: pdf | Size: 700 KB

B2

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...

發布日期: 2012-09-24

File Type: pdf | Size: 298 KB

proposal11-12

2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...

發布日期: 2011-01-27

File Type: pdf | Size: 344 KB

full-budget-proposals-2011-12

發布日期: 2011-01-27

File Type: pdf | Size: 344 KB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

發布日期: 2010-09-10

File Type: pdf | Size: 172 KB

nov-issue-i

Photo: Reuters/OTHK [ 42 ] A Plus November 2009 PRC accounting 繼上期刊載內地上市公司2008年財務報告分析，以及從財務報告總體和AH股年報分析企業會計準則的執行情況後，今期將續刊從具體準則項目應用及單個上市公司分析準則的執行情況，並載述企業會計準則實施獲國內外廣泛認可的成果。（三）從具體準則項目應用分析企業會計準則執行情況我們對3 ...

發布日期: 2009-10-27

File Type: pdf | Size: 851 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

發布日期: 2002-11-15

File Type: pdf | Size: 1 MB

Financial Statements

93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2001-11-14

File Type: pdf | Size: 3 MB

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

AGM booklet

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File Type: pdf | Size: 592 KB

sub_5

ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...

File Type: pdf | Size: 738 KB

Decision 1196C 1235C14Nov2019edited

Decision 1196C 1235C14Nov2019edited A Complaint made under Section 34(IA) Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17-1235C IN THE MATTER OF Disciplinary Committee: M ...

File Type: pdf | Size: 860 KB

sub_iesbasus

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...

File Type: pdf | Size: 696 KB

Quality Assurance Report 2019

QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...

File Type: pdf | Size: 3 MB

pn1012

PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...

發布日期: 2019-03-25

File Type: pdf | Size: 250 KB

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 2 MB

ed07-ed

International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...

發布日期: 2004-07-08

File Type: pdf | Size: 843 KB

IAASB_ED_QC_attach

IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...

發布日期: 2003-05-24

File Type: pdf | Size: 315 KB

Changes to Practical Experience Framework 28 Nov 2018_R2

November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...

File Type: pdf | Size: 2 MB

hkas37

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...

File Type: pdf | Size: 536 KB

Position Paper 277 MB

File Type: pdf | Size: 2 MB

f22

Hong Kong Framework for Assurance Engagements Hong Kong Framework for Assurance Engagements Framework Issued March 2014; Revised September 2019, July 2020, December 2021, May 2022, January 2024 Hong K ...

File Type: pdf | Size: 398 KB

Copy of Position Paper 277 MB

File Type: pdf | Size: 2 MB

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

File Type: pdf | Size: 697 KB

update135

i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

pr-20110127-e

1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...

發布日期: 2011-01-27

File Type: pdf | Size: 129 KB

aasbframe

A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...

發布日期: 2015-06-08

File Type: pdf | Size: 1 MB

ff-2011-tc

財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...

發布日期: 2011-11-28

File Type: pdf | Size: 3 MB

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

發布日期: 2014-11-27

File Type: pdf | Size: 8 MB

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EDIAS19DefinedBenefit0410

ed-isa260_isa600

ed-isa260_isa600

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2

update160

ETS_Module A

ETS_Module A

ETS_Module A

ETS_Module_A

ETS_Module_A

Module B Dec 2014

26-11-13_Module_D_Essay

B2

proposal11-12

full-budget-proposals-2011-12

ed-deferred-tax

nov-issue-i

Financial_Statements

12financial Statements

Financial Statements

update271

AGM booklet

sub_5

Decision 1196C 1235C14Nov2019edited

sub_iesbasus

Quality Assurance Report 2019

pn1012

20121106_ModuleA_PartII

ed07-ed

IAASB_ED_QC_attach

Changes to Practical Experience Framework 28 Nov 2018_R2

hkas37

Position Paper 277 MB

f22

Copy of Position Paper 277 MB

HKAS 37_2023

update135

pr-20110127-e

aasbframe

ff-2011-tc

DPMeasurement_condensed

DP-Measurement-ConVer

annual_report_2014_eng

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

dp1_goodwill

DPMeasurement_full

DP-Measurement-FullVer