20180911_13
https://topick.hket.com/article/2158330/%E9%80%BE2%E6%88%90%E5%8F%97%E8%A8%A A%E5%83%B1%E4%B8%BB%E6%93%AC%E5%A2%9E%E8%81%98%E4%BA%BA%E6%89%8B %E3%80%80%E6%95%B8%E7%A2%BC%E5%8C%96%E4%BA%BA%E6%89%8D%E6% ...
CL8
1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...
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October 2011 Exposure Draft ED/2011/5 Comments to be received by 5 January 2012 Government Loans Proposed amendments to IFRS 1Exposure Draft Government Loans (proposed amendments to IFRS 1) Comments t ...
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September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
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September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
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1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...
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香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...
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黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面,而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...
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By electronic submission 14 June 2010 Our Ref.: C/EC Deputy Director, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
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International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
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exp_issa5
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HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
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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 ...
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1 By e-mail 23 September 2008 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New ...
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January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
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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 ...
techwatch94
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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Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...
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May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
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International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...
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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...
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June 2010 Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Limited re-exposure of proposed disclosure Comments to be received by 7 September 2010Exposur ...
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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 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
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To: HKSA members All other interested parties EXPOSURE DRAFT OF PROPOSED PRACTICE NOTE 1014 “REPORTING BY AUDITORS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS” The HKSA has issued a ...
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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 ...
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ED-IASB-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 ...
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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
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To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
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ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...
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20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
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ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
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ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
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Exposure Draft ED/2009/6 June 2009 Management Commentary Comments to be received by 1 March 2010Exposure Draft MANAGEMENT COMMENTARY Comments to be received by 1 March 2010 ED/2009/6This exposure draf ...
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ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
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ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
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tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
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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 ...
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 ...
248912
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Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...
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ED/PN 1000 (June 2003) 1 PRACTICE NOTE 1000 INTER-BANK CONFIRMATION PROCEDURES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
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ED/PN 1000 (June 2003) 1 PRACTICE NOTE 1000 INTER-BANK CONFIRMATION PROCEDURES (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...
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Page 1 of 16 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 28 January 2022 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, N ...
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i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...
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ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
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ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...
ETS_Module B
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 ...
ETS_Module B
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