TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
subrole_pdf
Our Ref.: C/EC 31 October 2019 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
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Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...
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HKICPA Chi Annual Report 2023
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HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
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HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
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Reciprocal Privileges 聯網會所優惠AUSTRALIA 澳洲The American Club, Sydney Level 15, 131 Macquarie Street Tel: (61-2) 9241 2015 Sydney NSW 2000 Fax: (61-2) 9251 4658 Australia Web: www.amclub.com.au The Wester ...
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PWC_7-Nov-02
*7i! -t-it *1jtrFfr p2r2incde wFaloteorrh POrUin e'Gs OBf t i fsn g Central Hong K gjTelephone (852) 2 8 888 OurR ef: THKF/JPF/sslf/O71102 Facsimile (852) 2 1 88 7 November 2002 The Deputy Directo ...
RIF_CWUMPO_Bill_submission_151126
By email (bc_01_15@legco.gov.hk) and by hand 26 November 2015 Your Ref.: CB1/BC/1/15 Our Ref.: C/RIF, M103220 Hon. Wong Ting-kwong, SBS, JP Chairman, Bills Committee on Companies (Winding Up and Misce ...
OneStop_Order Form_20150316
4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...
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Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Experiencing Dragon Boat Paddling
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snp_di
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JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
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FE
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1412Paper 2 Annex 21
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Leisure and sports activities (Validity: 1 July 2010 – 30 June 2011) Member and Corporate Services Department Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, H ...
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More Clean Energy Better Air Quality The September 2009 breakfast gathering for our senior members will be held on 9 September. Past President Peter H. Y. Wong will be our host and Mrs. Betty Yuen, Ma ...
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Our Ref.: C/EC 10 May 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Inter ...
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powerpoint
Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...
Anonymous
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1 Transition to IFRS – Working Towards a Global Set of Accounting Standards with IOSCO June 6th, 2013 7th IFRS Regional Policy Forum, Hong Kong * This presentation is prepared under the sole responsib ...
islamic-bond
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090918
By Hand 18 September 2009 Our Ref.: C/TXP(4), M65271 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislative Council Building 8 Jackson Road, ...
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By e-mail 17 October 2008 Our Ref.: C/EC International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. For ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
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Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
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Our Ref.: C/EC By Email dorothyofori@ifac.org and By Fax (0062 1 212 286 9570) 2 May 2007 Ms. Jan Munro Senior Technical Manager, IESBA International Federation of Accountants 545 Fifth Avenue 14th Fl ...
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Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 Ms. Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Unite ...
submissionsIFRIC_D12D13D14
14 July 2005 By E-Mail and by Post Our Ref.: C/FRSC The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United ...
MPFA_submission
By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
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By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...
securitiesandfuturesbill
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
170502-letter
-1 – Our Ref.: C/CGP, M11244 17 May 2002 Ms. Karen Lee Head of Listing, Regulation & Risk Management Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour Vi ...
280302-letter
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280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
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pr-0703-ea-en
1 Dear Assignment/News/Business Section Editor Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice ( ...
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Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...
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Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
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Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019August 2022 This standard has incorporated the consequential amendments arising from other sta ...
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Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
update046
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ETS_Module B_final
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 pur ...
ETS_Module B_final
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TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
ETS_Module B_final
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Prelim Rounds 16-17
Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...
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Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
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1 致︰採訪主任/港聞/教育/親子版編(請即發放) 本港每四名家長有超過一名表示在教導子女財務責任方面需要協助不少家長擔心子女未能面對貧窮及受到財務欺詐(香港,二零零七年二月八日) 香港會計師公會近期進行的一項調查發現,有不少香港家長(37%)認為他們不擅於教導子女養成良好的理財習慣, 但這些家長中的大多數(88%)卻仍然在教導子女理財習慣。受訪的大部份家長(85%)表示他們理解何謂金錢及理財, ...
Update No. 95
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Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
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August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
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Amendments to HKAS 39 and HKFRS 7 – Reclassification of Financial Assets The Questions and Answers (Q&As) below should be read in conjunction with the Amendments to IAS 39/HKAS 39 Financial Instru ...
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Personal Account ! !"#%&ORQNJNUOU!PNMRJMVUM FUEL CARD APPLICATION FORM!"#% Should you have any queries please call us at 2541-1828 or by fax at 3105-0980 Mr.MissMs.Name in Chinese ! Name ...