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 ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
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 ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...
tr
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
techwatch158
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
SME_ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
Shell_application form_old
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Shell_application form
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
s151109s
1064r2_20151027 Our ESG Series is designed for professionals who are interested in developing their knowledge about the issues relating to sustainability reporting, ESG performance, ESG reporting requ ...
s111214s
The Imperative of Integrating Marketing and Business Development Programme Code: S111214S To articulate marketing and business development (BD) in professional service firms is a key factor to success ...
QP-EF-Sep09
I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...
qp-bd-ws-jun
ABCD In-house workshops(Updated as at 26 Mar 2012)QP Modules B & D (Jun 2012 intake)Changes highlighted in redRemarks:1. Please sign-in in training room instead of reception counter.Module BModule ...
qp-bd-ws-jun
QP Modules B & D (Jun 2013 intake) Updated as at 18 Mar 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in training room instead of reception counter. Module B Module D Class 1 CHK3B34 ...
qp-bd-ws-jun
KPMG In-house Workshop of Module B & D (Jun 2014 intake) Updated as at 22 Apr 2014 *Changes highlighted in red Remarks: 1. Please sign-in in classroom Module B Module D Class 1 CHK3B3401 Date Venu ...
qp-bd-ws-jun
KPMG In-house Workshop of Module B, C, D (Jun 2015 intake)Updated as at 30 Mar 2015Remarks:1. Please sign-in in classroomModule BModule DClass 1CHK3B3401DateVenueStart TimeEnd TimeClass 1CHK3D2301Date ...
qp-bd-ws-dec
QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
qp-bd-ws-dec
KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...
qa-annual-report-2010
Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...
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 ...
pr-20161007-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
pr-20161003-en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...
Module D Taxation Part 1
Qualification Programme Module D:Taxation F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...
Module D Taxation Flashcards Fourth Edition
Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...
Module D 6th Edition Flash Card
You don't have access right to view the details. Please login.
Module C_20140411
Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...
Module B Supplement 20162_3
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_2
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162_1
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module B 6th Edition Learning Pack_Part 1
You don't have access right to view the details. Please login.
Mod_C_Part_II_Jun2017
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 purposes and s ...
Kingsway_form
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 ...
JudgesReport2001
CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...
I2C-SME-ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
I090909-with-EF
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 ...
hksae3410
Assurance Assurance Assurance Engagements on Engagements on Engagements on Engagements on Greenhouse Gas Statements Greenhouse Gas Statements Greenhouse Gas Statements Greenhouse Gas Statements Greenh ...
hksae3402
Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports onAssurance Reports onAssurance Reports on Controls at a Service Controls at a Service Controls at ...
hksae3000rev
Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other Assurance Engagements Other than Audits or Reviews of than A ...
hksa540rev18
Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standard on ...
hksa33016
THE AUDITOR’S RESPONSES TO ASSESSED RISKS The Auditor’s Responses to Assessed Risks Hong Kong Standard on Auditing 330 HKSA 330 Issued June 2009; revised July 2010, December 2012, January 2016, June 2 ...
hksa31516
Identifying and Identifying and Identifying and Identifying and Identifying and Identifying and Assessing the Assessing the Assessing the Assessing the Risks of Material Misstatement Risks of Material ...
hksa265cfd
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright 1 HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ...
hksa21015
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
HKMA_30-Oct-02
Hong Kong Monetary Authority CONFIDlENiAL "'" L.. -,I . all f 'rttS',IF.rA:I\ f1'"'.I;/'ij Banking Policy Department OUf Ref. : BI/7C 30 October 2002 Mr Simon R ...
HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong
CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...