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TechWatch (Past Issues)
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course
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techwatch118
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
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CL8
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DP-ManagementComm
October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...
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Standalone flyer (SF 2019) v
1 Strategic Finance Module This module from the Financial Controllership Programme (FCP) aims to enhance the technical skills and practical knowledge required of a financial controller in strategic fi ...
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techwatch111
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HKICPA Chi Annual Report 2023
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Annual Report 2022 Chi
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Update No. 88
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1412Paper 2 Annex 21
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Experiencing Dragon Boat Paddling
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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 ...
sub_swp
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...
ed_fees
International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
GPOSAT_2013_TC_extracted
1 前言香港會計師公會非常榮幸能與廣東省國家稅務局(“省國稅”)於2013 年11 月11 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省國稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束力。在應用會議摘記內容到你的特定情況前,請尋求專業意見。會議摘記討論事項A. 有關營業稅改征增值稅的實務問題A1 A2 ...
GPOSAT_2013_SC_extracted
1 前言香港会计师公会非常荣幸能与广东省国家税务局(“省国税”)于2013 年11 月11 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省国税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束力。在应用会议摘记内容到你的特定情况前,请寻求专业意见。会议摘记讨论事项A. 有关营业税改征增值税的实务问题A1 A2 ...
GST_Final_FSTB_App5
Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...
cpa-ngo-ppt
PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...
Financial Reporting - commonly asked technical questions
Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Bowling Summer League The Bowling Interest Group (BoIG) invites you to join the Bowling Summer League to be held between July and November 2019. You may form your own ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Practice Session Join the photo shooting session this July to capture the beautiful scenery at Ma Tso Lung (馬草壟), Sheung Shui. Theme: 再戰馬草壟 Date: 21 July ...
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 ...
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 ...
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 ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
Fitness and Stretching Class
Fitness and Stretching Class Fitness and Stretching Class The Athletics Interest Group (AIG) has organized a fitness class which aims to provide stretching and low intensity training for members. The ...
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 ...
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 ...
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 ...
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 ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
IASB_ED_IFRS_1
Exposure Draft of Proposed AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS COST OF AN INVESTMENT IN A SUBSIDIARY Comments to be received by 27 April 2007This Ex ...
ec1dec18
Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...
IASB-ED04
Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...
SAT_2016_EN_extracted
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 ...
gpltb-meeting-notes-en
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
ED-staff-CreditRisk
Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
ED03
Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 ED 3 Business Combinations is published by the International Accounting Standards Board (IASB) for comment only. The p ...
D-06-IC24S_Decision_19Jan2018_edited
Complaints made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) Proceedings No. D-06-1C24S IN Tl-;tE MATTER OF BETWEEN An Investigation Committee of HKICPA Complainant AND 111 ...
update123
i Update No. 123 (Issued 12 December 2012) This Update contains: Investment Entities (Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
50th anniversary collections - order form
50th Anniversary Souvenir Collections Paper Tube with Towel (code: 50THANN01) A5 Note Book (code: 50THANN04) Post-it (code: 50THANN05) HK48 HK88 HK38 Tote Bag (code: 50THANN02) Webcam Cover (code: 50T ...
Parent_and_money_Eng_Press_release
1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...
budget_proposal_08_09
Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
SAT_2016_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2016 年7 月29 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會副會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長 ...
SAT_2016_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2016 年7 月29 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会副会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长 ...
212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
ED-IncomeTaxesBC
Basis for Conclusions Exposure Draft ED/2009/2 Income Tax Comments to be received by 31 July 2009 March 2009Basis for Conclusions on Exposure Draft INCOME TAX Comments to be received by 31 July 2009 E ...
jebsenwinelist
Any queries, please contact Marco Vazquez at tel. 2926 2269 /marcovazquez@jebsen.com or Vanessa Chui at tel. 3180 3424 /vanessachui@jebsen.com www.jebsenfinewines.com PLEASE FILL IN THE FOLLOWING Name ...
2016新春賀年盛點訂購表-內部傳閱_HKICPA
送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
RP 95+ Wines - Sept 2014_rv
Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standar d Price Offer Price Discoun t WA WS France Champagne 419267 Gosset Celebris Vintage Extra Brut 1998 Ch ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
Souvenirs for sales
Quick-dry towel with desk organizer HK48 A5 Note Book HK88 Post-it HK38 Tote Bag HK48 Webcam Cover HK15 Tablet Bag HK188 Order form 50th Anniversary Souvenir Collection For orders and enquiries, pleas ...
Update No. 95
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ifric-d05
IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...
tb15
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
ed_expert
International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...
ED-RR-Activities-Standard
Rate-regulated Activities Comments to be received by 20 November 2009 July 2009 Exposure Draft ED/2009/8Exposure Draft RATE-REGULATED ACTIVITIES Comments to be received by 20 November 2009 ED/2009/8Th ...
JudgesReport2001
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Astrophotography Programme A 4-session astrophotography programme will be held in June and July for members who are interested in taking astrophotography using digita ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Astrophotography Programme A 4-session astrophotography programme will be held in June and July for members who are interested in taking astrophotography using digita ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
CPA Music Night
CPA Music Night CPA Music Night Singing Interest Group has organized a concert for members to gain stage performance experience in the form of solo, duo or group. Audience admission is free for HKICPA ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...