香港會計師公會CPA論壇圓桌討論:香港轉型成為ESG及綠色金融中心
CPA論壇是香港會計師公會50周年誌慶的旗艦慶祝活動,當中包括一個有關香港在ESG及綠色金融中所擔當角色的圓桌討論,CPA論壇的網上存檔版現正供限時訂閱。 香港政府有意將香港發展成為環境、社會及管治(ESG)及國際綠色金融中心,甚至成為綠色科技中心。首先必需要釐清相關定義 —— 究竟甚麼是ESG和綠色金融,為甚麼近年來它們對商界來說漸趨重要? 重點在於「綠色」二字,即是有關於自然環境保護。地球多年 ...
領導多元業務
自1980年代初加入Thakral Corporation Ltd.,Anil Daryanani協助公司經歷發展、穩守及進取的階段,亦渡過了一段段艱難時期。作為公司的財務總監,他講述推動業務多元化的歷程、會計師技能如何助他和業務屢創新猷,以及近40年會計生涯的重要收穫。 撰文:Jeremy Chan 攝影:Calvin Sit 香港會計師公會會員Anil Daryanani是Thakral Co ...
關注會計業心理健康
世界精神衛生日訂於每年10月內舉行,四大會計師事務所分享他們為提升員工身心健康所推行的各項措施。 撰文:Nicky Burridge 插圖:Ester Zirilli 會計師往往較其他行業的專業人士需要承受更大壓力,他們面對龐大的工作量,而且工時長並不容出錯,令許多會計師精神緊張。這些都是英格蘭及威爾士特許會計師協會近期針對會計師心理健康狀況進行的一項研究所得的結論。根據研究結果顯示,有56%的會 ...
重振旗鼓
香港在實施了三年嚴格抗疫限制措施後,正式啟動一個大型全球宣傳活動。在本文中,多名於旅遊業界工作的公會會員共同探討企業應如何為旅遊業復蘇作好準備,以及會計師從中擔當的角色。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 在2022年12月,昂坪360推出全景纜車Crystal,這亦是該公司自2009年以來首次提升其纜車體驗。昂坪360財務主管兼香港會計師公會會員袁 ...
連繫全城
香港寬頻集團持股管理人及集團行政總裁黎汝傑(資深會計師)親身體會公司的寬頻服務如何惠及香港市民,尤其在疫情期間。他講述公司的發展、如何克服事業逆境,以及其多元技能與堅定決心如何助他領導公司。 撰文:Nicky Burridge 攝影:Calvin Sit 黎汝傑在珀斯的西澳大學(University of Western Australia)畢業後,加入香港PwC擔任初級會計師。 香港寬頻集團(香 ...
通過併購令企業更強大
成功的合併與收購可令企業呈現指數級增長、擴大市場份額,以及有效提升業務。不過當中過程充滿挑戰,企業需要會計師等專家為其制訂最佳方案。本文與專門從事併購的會計師一起探討如何在此過程中創造價值、在相關範疇取得成功需要甚麼技能,以及何以香港能夠長期維持其併購熱點地區的地位。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 對於一家公司而言,合併與收購(M&A)及其適當 ...
迎接變幻 抓緊機遇
迎接變幻 抓緊機遇 在應對持續不休的新冠疫情挑戰,以及在日益重要的企業可持續發展等機遇積極前進的情況下,香港會計師公會正式掀開新章節。公會會長方蘊萱講述公會如何在其已轉變的職能下,確保會計行業能持續為香港蓬勃發展作出貢獻,以及如何在她所稱的「會計二次方」時代中為公會會員帶來機遇。 撰文:Jemelyn Yadao 攝影:Alex Leung 面對當時香港的急速發展,令社會對培訓有素的會計師需求日漸 ...
轉危為機—疫市下的應對之道
危機可以化成變革的催化劑,為企業造就創優增值的機會。面對這次新冠疫情,不同行業的企業領袖分享如何確保業務安全及運作暢順,重整旗鼓應對疫情阻礙,為疫後市道復蘇作部署。 撰文:Nicky Burridge 插圖:Ester Zirilli 新型冠狀病毒疫情及隨之而來的外遊限制,私人飛機管理公司的生意難免受創。然而,毅高商務航空(Aegle Aviation)行政總裁Joyce Kee沒有消極地看待航空 ...
跨境理財通:進入內地資本市場的新通道
羅兵咸永道香港金融服務部稅務合夥人陳鼎平與資產及財富管理部合夥人關維端(執業會計師)介紹了跨境理財通將如何進一步鞏固香港作為投資中心的地位。 中國內地向國際投資者開放資本市場的改革步伐正在加速。從2002年的合格境外機構投資者(QFII)計劃開始,推行了一系列改革措施,包括2014年的滬港通和2017年的債券通。今年5月初,備受期待的跨境理財通的細節亦揭盅。 在以往措施的基礎上,這項最新的資本市場 ...
良好理財從小做起
個人的未來財務狀況是否穩健還是陷入財務困境,往往視乎他們是否懂得每月儲蓄,更關鍵的是他們是否明確知曉如何將這筆儲蓄正確地投資。然而,並不是人人都了解如何入手。本文與多位會計師探討理財知識的重要性,及講述為甚麼他們視幫助普羅大眾了解資金管理為自身抱負、並特別關注培養青少年理財技能。 撰文:Jeremy Chan 插圖:Ester Zirilli 袁志偉(資深會計師)認為:「每個人最終都需要面對財務問 ...
締造和諧環境
香港負責執行反歧視條例的法定機構認為,多元、平等和共容既是商業議題,也是社會議題。平等機會委員會主席朱敏健講述締造共容工作場所如何令企業受惠、會計師如何幫助公司實現多元化,以及他目前正着手處理的各種問題。 撰文:Jemelyn Yadao 攝影:Calvin Sit 大部分公司在全球經濟動盪時期可能傾向專注於建立財務儲備,而不是提高工作場所的多元化和共容性。平等機會委員會(平機會)主席朱敏健對此深 ...
特別報告:鑒證未來
審計一直隨市場發展變化。尤其在過去五年中,從科技、監管和業務的角度來看,這個古老的行業取得了顯著發展。唯一不變的是會計師在這過程中發揮着至關重要的作用。本文探討核數師的角色如何擴展到審計業務之外,以及為何審計不僅是進入這行業的起點,還是一種可以在職業生涯中建立信任和壯大業務的專業質素 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 對於大多數會計師來說,審計是他們再熟悉 ...
特別報告:財困解局專家
市場對重整及破產管理從業員的需求從未如此迫切。新冠肺炎疫情導致經濟衰退,令陷入財務危機的公司有增無減,急需找專家幫忙以迅速扭轉局勢。本特別報告探討重整及破產管理從業員如何處理複雜的公司個案,分析拯救財困公司為何需要專業知識之餘亦需要堅毅的個性。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 新冠肺炎疫情令世界各地許多企業停擺,不少更要永久倒閉。根據破產管理署六月的數據 ...
特別報告:財務總監的進化
如今,財務總監和首席財務官的職能界線比以往模糊難分。財務總監被視為值得信賴的顧問和商業夥伴,並擁有引領公司發展的獨有專業知識。本篇報告探討當今的財務總監如何在決策過程中扮演更重要的角色,他們要如何提升技能為公司提供決策見解、為企業把脈。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 每家公司都需要一位財務總監或主管(簡稱FC)。傳統上FC被視為財務部門的會計主管,掌管 ...
為會員發聲
在贏得立法會會計界功能界別選舉後,黃俊碩(執業資深會計師)講述監管改革、會計行業的可持續性,以及他會如何提升會計師的整體利益和提出所關注的事項。 撰文:Jeremy Chan 攝影:Calvin Sit 對於黃俊碩(執業資深會計師)來說,現在擔任立法會會計界功能界別代表是前所未有地關鍵與艱巨。不論是隨着會計業監管改革、或是粵港澳大灣區所帶來日益增加的機遇,黃俊碩希望能夠為廣大會計師就這些議題發聲。 ...
淨零排放之旅
近年,市場上越來越多的公司承諾實現淨零排放,以協助應對氣候變化。《A Plus》探討這些承諾淨零排放的公司所採取的措施、以及淨零排放的重要性。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 今年年初,羅兵咸永道中國內地及香港宣佈,所有職級的員工來往北京與上海均可乘搭高鐵商務座位。表面上,這是一種員工福利,但實際上此是事務所為求減少碳排放的策略一部分。來往北京上海 ...
未來的保險行業匯報:匯報轉型帶來的新機遇
本文探討《國際財務報告準則第17號「保險合同」》將如何提高保險行業財務報告的一致性與透明度,以及保險公司在準則實施前需要作甚麼準備。 縱觀現今各個行業,增強靈活性及適應性為當今最關鍵的業務需求之一,這意味着在預算縮減的情況下,企業仍要達到事半功倍。 《國際財務報告準則第17號「保險合同」》(International Financial Reporting Standard (IFRS) 17 I ...
會計融入科技成未來新趨勢
自新冠疫情爆發以來,會計行業發生了許多變化。現在,僱員都追求彈性工作,而會計師事務所必須尋找新方法以留住員工及為客戶創造價值;各企業則必須適應變革,以保持與時並進。本文探討公司和事務所如何在困難時期保持效率,並分析過去數年間遇到的挑戰如何促使會計師更留意各項不同趨勢、以助其蓬勃發展。 撰文:Jeremy Chan 插圖:Ester Zirilli 就在三年前,連城會計師事務所仍會細心打印每張紙本發 ...
從細節梳理出價值
對會計師而言,從四大會計師事務所轉到商界工作都要跨出一大步。對於Alès Group Asia香港財務總監劉泓泰來說,興奮又充滿挑戰性。他分享什麼驅使他投身護髮產品行業,以及過去經驗如何助他不斷增值? 撰文:Louise Tam 攝影:Leslie Montgomery 香港會計師公會會員劉泓泰於2019年8月加入Alès Group Asia,負責集團的亞洲業務。 去年5月, ...
從創意到成功
在周憲本的整個職業生涯中,他始終專注於一件事 創造突破性的創新產品和解決方案。作為香港應用科技研究院行政總裁,他現在繼續為香港企業這樣做。他分享只有擁抱創新,城市才能維持繁榮和競爭力。 撰文:Kate Whitehead 攝影:Leslie Montgomery 周憲本喜歡說他可以為任何人提供幫助。無論是銀行家,消防員,長者,或是會計師,他都可以幫助他們。這是個不錯的開場白,但最棒的是,作為香港 ...
強化供應鏈
新冠疫情擾亂了全球供應鏈,這讓供應鏈和財務團隊共同合作應對危機顯得尤為重要。本文探討供應鏈及財務團隊雙方合作所帶來的好處,並闡釋此舉為何能給公司供應鏈營運帶來競爭力及可持續性優勢。 撰文:Nicky Burridge 插圖:Ester Zirilli 根據家具零售商宜家家居(IKEA)所訂下的目標,其產品庫存水平須經常維持於約96%。新冠疫情爆發前,IKEA通常能夠維持約98%的產品庫存水平,然而 ...
引領香港共益企業運動
若要成為一家共益企業(B Corp),需經過一段頗為耗時及極具轉變性的過程,但對企業來說,這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動,以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。 書簽 撰文:Jemelyn Yadao 插圖:Gianfranco Bonadies 8月底,在位處香港的L’Occitane Far East Limited ...
引領新時代
香港會計師公會會長方蘊萱(執業會計師)指出,現在正是合適時候為公會規劃未來新路向。她與《A Plus》分享在監管制度改革下她將如何領導公會,以及為何專注於會員的發展,尤其是年輕會員,將會成為提升本地及全球行業實力的關鍵。 撰文:Jeremy Chan 攝影:Calvin Sit 當方蘊萱還是中學生時,她從沒想到自己將來會成為一名會計師。後來她於大學攻讀熱門的工商管理學位,卻在修讀會計課程期間首次成 ...
建築美好未來
曾殿科(資深會計師)認為,現今的企業與大廈樓宇均應同樣秉持可持續發展理念。華懋集團副首席財務總裁曾殿科分享他如何引領集團實行變革,如何通過維持現金流以增強業務韌性,以及如何透過他在管治、風險管理、企業財務以及房地產上的經驗讓他得以具有遠見及所需技能,從而持續創造價值。 撰文:Jeremy Chan 攝影:Calvin Sit 曾殿科(資深會計師)每天都會思考同一個問題 :「如何在確保集團蓬勃發展的 ...
專心矢志 服務市民
專心矢志 服務市民 香港審計署署長朱乃璋的職責是協助提升政府及公營機構的服務表現及問責性,為納稅人確保公帑用得其所。在《A Plus》的訪問中,他剖白任職審計署30年以來所經歷過的重大轉變和挑戰、問責的重要性,以及擔任公職的最大樂趣。 撰文:Nicky Burridge 攝影:Calvin Sit 香港審計署署長朱乃璋服務政府超過30年,於香港大學畢業後不久便在1984年加入香港庫務署擔任會計主任 ...
可持續發展與綠色金融對會計師來說是一種備選技能還是不可或缺的技能?
新世界發展有限公司集團審計及管理服務主管、香港會計師公會理事廖國泰 這問題的答案顯而易見,會計師有義務為關鍵持份者發揮最大價值。 我們過去一直認為,為公司股東發揮最大價值是唯一的目標。作為專業會計師,我們致力於實現這目標,同時恪守會計師的核心價值觀與基本原則,其中包括道德操守行為與盡職精神。 現在的核心價值觀依然維持,但由於社會上的轉變使到部分基本原則有所演變。透過眾多知名環保人士的呼籲,包括Ra ...
令市場振奮、造就創新、保障投資者的香港SPAC上市機制
香港會計師公會副會長、德勤中國華南區主管合夥人歐振興(執業資深會計師)講述SPAC上市機制如何為香港的投資及資本形成層面帶來創新的局面。 香港交易所引入了全新的特殊目的收購公司(SPAC)上市機制於2022年1月正式生效。截至目前為止,已有5家SPAC於香港交易所上市,另有3家SPAC的上市申請已獲受理。 儘管香港SPAC上市機制或被視為起步較晚,但仍是一項具有重要里程碑意義的改革,將提升香港對未 ...
《區域全面經濟夥伴關係協定》為香港帶來厚望
羅兵咸永道中國(PwC China)稅務及商務諮詢稅務服務合夥人關治平講述《區域全面經濟夥伴關係協定》對香港企業的意義。 香港財政司司長陳茂波在政府財政預算案演辭中提到,香港獲准並加入《區域全面經濟夥伴關係協定》(RCEP)後,將為香港帶來龐大經濟機遇和效益,有助於本地企業和投資者開拓新市場,並能促進香港長遠經濟發展。這安排也獲得特區行政長官林鄭月娥的支持,認為香港具條件參與這項協定。 協定對香港 ...
zhang-wei-guo
1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Hans Hoogervorst Chairman, IASB ...
YPIGFlyer2009
The Young Practitioners Interest Group Organising Committee (“YPIG OC”) is co-organising a networking cocktail reception with the Young Solicitors’ Group of the Law Society of Hong Kong, the Young Arc ...
YMSC161015
Page 1 of 2 Joining this guided tour in Central, you will gain insights of the rich history and culture of Hong Kong's central business district, seeing Central as you have never seen before. You ...
YMSC151024
Are Quality education lays a foundation for children’s future learning. This seminar will cover the importance of family partnerships and parents' involvement in promoting children's developme ...
ymsc101020_vb
The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...
YMSC101020_Racing Club
The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...
Written Reports
2015 QP Case Analysis Competition (HK) Best Written Report Speed Eater Limited To become leader in the eater industry HKICPA Qualification Program (QP) Case Analysis Competition 2015QP Case Analysis C ...
wqc160322
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc1526
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc150529
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc150313
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc131201
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc1023
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc1013
Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...
wqc07
Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...
wqc05
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc04
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc0305
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wqc03
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wpe
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
workshops05
Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...
Workshop_FS
「CPAs for NGOs會計專業惠社群」社會責任計劃編制財務報表實務須知Presented by : Gary Poon Partner, Poon & Co. Member, Financial Reporting Standards Committee, Hong Kong Institute of CPAs Date: 25 May 2017 Hong Kong Institu ...
workshop134q
Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...
wkshop4
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wkshop2015
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
wks15q1_old
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
wks15q1
Workshop for Audit Staff The learning objectives of this one-day audit workshop are to enable your audit staff to: Develop a basic understanding of an audit conducted in compliance with Hong Kong Sta ...
wkforum05
Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...
wk201509101
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wk20150910
Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...
wia0511
Technical Training and Support Programme 2013 11 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, par ...
when_the_going_gets_tough
accountancY ireland october 2011 vol.43 no.5 finance 23 inance executives are taking on increased responsibilities and are becoming more deeply involved in the core strategy of the businesses in which ...
wga131205_09
Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...
wga1302
Technical Training and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...
wga05
Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...
wga0313
Technical Learning and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...
wga-case2-template
working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
Welcome_offer_180724
6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...
Welcome Gift_201304
TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...
weighted-v-rts
27 November 2014 By email and by post Our Ref.: C/CFC, M97534 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour ...
wedm
Technical Training and Support Programme 2012 9 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the model for Ethical Deci ...
wecare-sep-nov
Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. Joining hands ...
WeCare leaflet_4th series_Jul - Sep 2015
Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. 14 accounting ...
wec150910
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
wec150106
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
wec140306
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
wec07
Technical Learning and Support Programme 2013 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decisi ...
Website announcement list - Outstanding BAFS students award 2018
Outstanding BAFS Student Awards 2018Congratulations to the following 90 HKICPA/HKABE BAFS Mock Examination in BAFS candidates who achieved level 5** in the 2018 HKDSE examination for BAFS.In recognizi ...
Web_Telford_June Oder form
Product Name Tasting Note Normal Price Special CPA Price Home Delivery Order Total Amount 1. Bankhouse Sauvignon Blanc Marlborough, New Zealand * Sourced from a single vineyard in the Southern Valleys ...
Web_Regal_20160830
Regal Hongkong Hotel is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stude ...
Web_Pacific Coffee_20170301
Pacific Coffee Company Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regist ...
web_Magazines Intl
Magazines International (Asia) Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss TIME Magazine: A. 567/year for 54 issues (82.3 ...
Web_Language key
The Language Key Ltd. is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 80% discount for subscription to 'Workplace English Trainin ...
web_Jebsen_2012
Jebsen Fine Wines is one of Hong Kong’s longest established specialty wine merchants representing many brands from around the world including an extensive list of Grand Cru wines from the leading Chat ...
web_HKHMC
CCCPPPAAA 111000111 Dental Hygiene Service 牙齒口腔服務@280 Plan details: Oral checkup and oral hygiene instruction 口腔檢查及口腔衛生指導 One scaling (periodontic /deep cleaning /root planning excluded) 洗牙一次(非牙周病和不需 ...
Web_Fortune Magazine
TIME Asia (Hong Kong) Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr TIME Magazine & FORTUNE Magazine 80% off the newsst ...
Web_CHP_20160420_2
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_CHP_20160420_1
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_Browns Tailor
Brown's Tailor is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Complimentary bespoke shirt* with purchase of bespoke suit Compli ...
wauform
Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...
wau140617
Technical Learning and Support Programme 2014 Getting Practical with Internal Control – A Workshop on Internal Control (Re-run) This workshop aims to assist participants to understand how effective in ...
wau140429
Technical Learning and Support Programme 2014 Getting Practical with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand how effective internal co ...
wau131118
Technical Learning and Support Programme 2013 Getting Familiar with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand elements of internal contr ...
wau1310
Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...
wau12_171114
Hong Kong Institute of CPAs presents this series on internal control in November 2014. This series of workshops is designed to provide an understanding on the use of IT audit and data analytics in the ...
was_wam
Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...
WAS_IC
Internal Controls System and Corporate Governance Compliance for Hong Kong Listed Company The Corporate Governance Code on Appendix 14 of the Main Board Listing Rules and Appendix 15 of the Growth Ent ...
waltz_sep
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
waltz_july
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
waltz_aug
DDaannccee IInntteerreesstt GGrroouupp iiss pplleeaasseedd ttoo ooffffeerr aa bbrraanndd nneeww ddaanncciinngg eexxppeerriieennccee wwiitthh MMss PPoollllyy CChheeuunngg ooff TThhee WWoorrlldd DDaannc ...
wacwau06
Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...
wacifrs
1 In 2014, the International Accounting standards Board (IASB) completed two main projects, namely IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, to replace the existi ...
wacform
Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...
wac150626
This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...
wac141213
1 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, particularly in times of economic turbulence or un ...
wac141018fo
Workshops on a successful listing in Hong Kong – Part I (re-run) The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with thr ...
wac141018f
Workshops on a successful listing in Hong Kong – Part I (re-run) The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with thr ...
wac140913
Workshop on the new Companies Ordinance – implications on financial reporting The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the ...
wac140906_27
Workshops on a successful listing in Hong Kong – Part II The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with separate se ...
wac140614
Technical Learning and Support Programme 2014 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...
wac140228_20
Workshops on a successful listing in Hong Kong The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two separate sessions. Each session ...
wac131103_1
Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...
wac131103
Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...
wac130810-15
Technical Learning and Support Programme 2013 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial st ...
wac1213f
1 Workshop on HKAS 36 Impairment of Assets As one of key elements of the financial reporting process, impairment assessment plays role of importance, particularly in times of economic turbulence or un ...
w151212s
HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) (re-run) Programme Code: W151212S Costing is not simply a case of collecting costs in accounting buckets summa ...
w150704s
HKICPA workshop: Managing the variances -choosing and using to provide direction (re-run) Programme Code: W150704S The principles, practices and application of management accounting is one of the key ...
w150314s
HKICPA workshop: Understanding Costs, Price and Variances Programme Code: W150314S Traditional financial training tends to be focused on control and regulatory aspects of a business, therefore cannot ...
w141115s
HKICPA workshop: Strategic Planning and Forecasting for Accountants Programme Code: W141115S In this introduction to strategic planning, delegates will learn how to create effective, practical objecti ...
w141008s
HKICPA workshop: Practical Application on Merger Accounting Programme Code: W141008S Accounting Guideline 5 Merger Accounting For Common Control Combinations sets out the basic principles and procedur ...
w141004s
Practical Budgeting in SMEs (re-run) Programme Code: W141004S For all organizations, the budgeting process is one of the most time-consuming activities they carry out on a regular basis. Typically, fo ...
w140906s
Managing the variances -choosing and using to provide direction (re-run) Programme Code: W140906S The principles, practices and application of management accounting is one of the key driving forces be ...
w140531as
HKICPA workshop: Strategic planning: a finance team perspective Programme Code: W140531AS Strategic planning is most simply defined as being concerned with management planning into the medium to long- ...
w140315s
HKICPA workshop: Costing: the inside tips, tricks and techniques Programme Code: W140315S It would seem that ‘anyone can do costing’, or so the general feeling is within many businesses but the realit ...
w131102s
Financial Management Essentials of Charitable Organizations Programme Code: W131102S Charitable organizations now have to run their affairs as tightly focused as any commercial enterprise yet operate ...
w130803s
Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130803S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...
w130511s
Analysing Qualitative Aspects of HK-listed Companies (re-run) Programme Code: W130511S This workshop will introduce the tools and methodologies to analyse some of the qualitative aspects of listed com ...
w130504s
Analysing Financial Statements for Accountants (re-run) Programme Code: W130504S The workshop focuses on analysing and interpreting financial ratios. Topics include: Evaluating financial risk before ...
w130302s
Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130302S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...
w130126s
Analysing Qualitative Aspects of HK-listed Companies (re-run) Programme Code: W130126S This workshop will introduce the tools and methodologies to analyse some of the qualitative aspects of listed com ...
w130126as
Enhancing your business management and communication with NLP (Module 2) Programme Code: W130126AS Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, ...
w130119s
Analysing Financial Statements for Accountants (re-run) Programme Code: W130119S The workshop focuses on analysing and interpreting financial ratios. Topics include: Evaluating financial risk before ...
w121215s
MMeeddiiaattee ffoorr mmuuttuuaall uunnddeerrssttaannddiinngg aanndd wwiinn--wwiinn rreessoolluuttiioonnss Programme Code: W121215S Nowadays, conflicts between parties have become part of our daily li ...
w121103s
Analysing Qualitative Aspects of HK-listed Companies (re-run) Programme Code: W121103S This workshop will introduce the tools and methodologies to analyse some of the qualitative aspects of listed com ...
w120929s
Presenting with High Impact Programme Code: W120929S The ability to communicate and present precisely may be the most important skill professional accountants and business managers need. The need for ...
w120915as
Analysing Qualitative Aspects of HK-listed Companies (re-run) Programme Code: W120915AS This workshop will introduce the tools and methodologies to analyse some of the qualitative aspects of listed co ...
w120901as
Enhancing your business management and positive mindset with NLP Programme Code: W120901AS Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, especial ...
w120721
Enneagram in Business: Leading and Influencing Different People Programme Code: W120721 The course will cover the following topics: Understanding Enneagram (9 personalities) and Identifying Your Enne ...
w120616s
Managing the variances Programme Code: W120616S The principles, practices and application of Management Accounting is one of the key driving forces behind each and every successful business or organiz ...
w120120s-w120225s
Understanding Trade Finance for Accountants Part 2 (re-run) Programme Code: W120120S W120225S This workshop will focus on other types of trade finance product and how to structure trade finance facili ...
w120114as-w120211s
Understanding Trade Finance for Accountants Part 1 (re-run) Programme Code: W120114AS W120211S This workshop will illustrate the fundamentals of international trade and introduce major trade finance p ...
w111104s
The Cash Control Octet Programme Code: W111104S During this workshop delegates will understand the immense importance that cash holds over the company’s ability to be profitable and drive the enterpri ...
w111018
The course has been included in the list of reimbursable courses for CEF purposes. Executive Programme on Negotiation and Deal Making Programme Code: W111018 CEF Course Code: 21C06861-6 Whether you ar ...
w110806s
Creating and Managing Effective Budgets (re-run) Programme Code: W110806S For many people the word „budget‟ is synonymous with control, cost cutting and a „can‟t do‟ attitude. A budget is not a tool t ...
w100904as
“We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” ...
w091114as-w091121AS-w091128bs
Leadership for Performance & Commitment (re-run) Programme Code: W091114AS W091121AS W091128BS Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the comm ...
W091010
* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...
vtc-peak
Location map -Institute of Professional Education And Knowledge Institute of Professional Education And Knowledge (PEAK) Room 1105, 11/F., VTC Tower, 27 Wood Road, Wanchai, Hong Kong Note: Please take ...
Ventria Rehabilitation Centre
Offers: Physiotherapy, Occupational Therapy and Prehab Training (45 / 90 mins sessions) (Flyer): 1. 15% off on single treatment 2. 20% off for 10-session treatment package Redemption method: 1. Call 2 ...
value_added_tax
Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...
value_added_tax
Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...
update228
Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
update227
i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...
update226
i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
update225
i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
update222
Update No. 222 (Issued 14 December 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
update221
i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...
update220
i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
update218
i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...
update217
i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...
update216
i Update No. 216 (Issued 28 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 ...
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 ...
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
update210
i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...
update209
i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...
update208
i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
update203
i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...
update202
i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...
update200
i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
update198
i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
update195
i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...
update194
i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...
update193
i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...
update192
i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
update189
Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...
update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
update185
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
update184
i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...
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i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
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i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
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i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
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i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...
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i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...
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Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...
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1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...
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Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...
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i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
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i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...