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 ...
專業發展框架助會員取得成功
香港會計師公會於去年11月,為商界專業會計師(Professional Accountants in Business,PAIB)制定專業發展框架。公會的商界專業會計師委員會(PAIB委員會)成員分享框架如何指導商界會員裝備必要的專業技能和軟技能,同時指引企業培養未來的會計師。 撰文:Nicky Burridge 攝影:Leslie Montgomery (左起)梁樂欣、楊朗欣、黃劍文、張學欣和吳 ...
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 ...
實踐ESG:現在就付諸行動
畢馬威中國環境、社會及管治服務香港主管合夥人、香港會計師公會可持續發展委員會成員吳柏年(執業會計師)認為,在監管浪潮來襲前,董事會和集團高級管理層均需要杜絕內部的「漂綠」行為。 所謂「漂綠」(greenwashing),即是指企業就產品或服務發佈虛假或欺詐性信息,宣稱其對環境無害或已達至碳中和。如今,隨着各司法管轄區開始加強監管,企業當務之事為避免機構內部發生「漂綠」情況。 全球已出現多單具有里程 ...
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 ...
制定應變方案正當其時
新冠肺炎疫情凸顯了積極主動的應變方案和危機管理對公司的重要性。本文探討制定應變方案的最佳方法,以及企業在嚴峻的現實危機中如何保持敏銳的應變能力。 撰文:Nicky Burridge 插圖:Harry Haysomzz 今年2月,英國最大汽車製造商積架路華(Jaguar Land Rover)派員到中國內地取貨,他們回來時箱子裏裝滿了中國製造的汽車零件。儘管採取了這樣的行動,但這間有三家英國工廠每年 ...
促進持份者參與
策略性的持份者參與不僅有助公司建立及維持信任,同時亦能夠為機構提升韌性,促使機構更有能力面對未來挑戰。本文將分析持份者不斷演變的需求,如何影響投資者關係專員之職責及期望,並探討企業如何採取合適措施進行良好溝通,以及會計師如何在公司管理層和持份者之間搭建良好溝通的橋樑。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 現今持份者對企業的期望已有所不同。香港置地集團公司投資 ...
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 ...
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 Kong39;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 parents39; involvement in promoting children39;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 ...
yearbook2011
12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...
ws-analyzing-financial-statement
Date 9 & 16 October 2009, Fridays Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room 5, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. Ip Pui Sum Mr. Ip i ...
WS 2 Student Notes - Mod B
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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 ...
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 ...
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 HK39;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 ...
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 ...
Website_BCC2018_PRC_Leaflet
(86) 020-38922362 bcc_prc@hkicpa.org.hk 中文: www.hkicpa.org.hk/bcc2018_prc (852) 2287 7463 bcc@hkicpa.org.hk ENG : www.hkicpa.org.hk/bcc2018
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_TCL
Product onetouch Scribe HD onetouch idol ULTRA onetouch idol onetouch 997D onetouch Sapphire2 onetouch Inspire 2 Dimensions /Weight 144x75x8.5mm /135g 134.4x68.5x6.45mm /118g 133x67.5x7.9mm /110g 129. ...
Web_Shangri-La Shenzhen_20160428_2
Shangri-La Hotel, Shenzhen is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered ...