P00 Module C Business Assurance pre-workshop materials LN 090712
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pr-20120822-en
1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...
fee-schedule-2011
Fee Schedule For Sessions offered in year 20 11 First Registration 450 450450 a: A one : A one: A one : A one -off fee payable only at the off fee payable only at the off fee payable only at the off f ...
report-trustees-strategy-review
April 2011 IFRS Foundation Comments to be received by 25 July 2011 Report of the Trustees’ Strategy Review IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second DecadeIFRSs as t ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
Tax_Bulletin_2006
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...
Tax_Bulletin_2005
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心(B型)稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...
sas421
SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...
JudgesReport2004
1 Award Winners Significant Improvement Award Hang Seng Index Category Johnson Electric Holdings Limited PCCW Limited Non-Hang Seng Index Category Hong Kong Exchanges and Clearing Limited Hang Seng In ...
budget_proposals2003
-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...
Mod A (Jun 12) workshop 2 students notes
Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...
B_WK1_Guidance Notes (Dec10)_2
B_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
B_WK1_Guidance Notes (Dec10)
B_WK1_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
B_WK1_Guidance Notes (Dec10)_1
B_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
B_WK2_Guidance Notes (Dec10)_1
B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
B_WK2_Guidance Notes (Dec10)_2
B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
B_WK2_Guidance Notes (Dec10)
B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
Budget Prpsls 2017-18__(submission)__170110_full set
Budget Prpsls 2017-18__(submission)__170110_full set Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Facu ...
lce_sg
Page 1 of 17 Draft Supplemental Guidance July 2021 PROPOSED SUPPLEMENTAL GUIDANCE FOR THE AUTHORITY OF THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLE ...
Module 6
Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...
Module 10
Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...
1-overview
实务经验框架要求1 实务经验框架 香港会计师公会 1 1.1 概述香港会计师公会(以下简称“公会”)于2002年9月1日推出自愿性参与的实务经验框架要求,自2005年1月1日起,成为强制性要求,所有公会注册学员必须达到此实务经验要求。公会希望藉此加强会员申请要求中实务经验部分的有效性。这也是遵循了公会一直以来所奉行的原则,那就是从社会,雇主及会员的利益出发,保证公会所实施的标准达到国际最佳水平。此 ...
S087_Proposal_Champion
The HKICPA Accounting and Business Management Case Competition 2021-22 (Level 2) 1 Part A — Executive summary 1) Bonjour’s Current State of Business: Bonjour Holdings Limited (Bonjour) is a chain of r ...
cos22
MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...
70122
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...