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國際會計師聯合會(IFAC)商界專業會計師諮詢小組副主席、香港會計師公會會員謝秀玲,探討會計行業在協助資本市場和社會達成可持續發展目標所扮演的角色。 我於今年3月主持了一個專家小組討論環節,探討金融機構和企業如何部署過渡至淨零排放、首要優先處理事項以及需作出的權衡取捨,以及首席財務總監、財務和庫務部門可如何提供相關支持。我們為會計行業總結出八個關鍵重點。 在公正轉型的前題下,與各政府和政策制訂者多 ...
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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 ...
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VOLUNTEER OCEAN TRASH DATA FORM 1 CLEAN UP TRASH & COLLECT DATA 2 ORGANIZE & ANALYZE DATA 3 PUBLISH RESULTS 4 REDUCE OUR IMPACT Trash ranks as one of the most serious pollution problems chokin ...
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 ...
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Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34 (1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...
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Winners List Marathon* Champion HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS -HKICPA FM TEAM 1 UN HOU CHIO CHAN PUI LUNG DICKSON 6:25:09 1st Runner Up HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
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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 HK'000 Profit before tax Adjustments for: Oper ...
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working financial statements bkgd 3 bkgd 2 bkgd 1 HK'000 Property, plant and equipment Non-current assets Investment in an associate Pledged bank deposits Current assets Inventories Trade receivab ...
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 ...
Web_Regal_20160830
Regal Hongkong Hotel is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stude ...
Web_Esso Fleet Card_150429
Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK2.00 per litre for petrol purchase on cre ...
Web_Esso Fleet Card_150201
Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK2.00 per litre for petrol purchase on cre ...
Web_Esso Fleet Card_150201
Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK2.00 per litre for petrol purchase on cre ...
Web_Esso Fleet Card Offer Guide HKICPA 180201
Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK2.30 per litre for petrol purchase on cre ...
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Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK2.30 per litre for petrol purchase on cre ...
Web_Esso Fleet Card
Esso Fleet Card Ace Way Company is pleased to offer special discount and complimentary service to HKICPA members with details as follows: Offer Discount of HK1.90 per litre for petrol purchase on cre ...
Web_Esso Discount Card Offer Guide 161101
Esso Discount Card Ace Way Company is pleased to offer special instant discount and complimentary service to HKICPA members with details as follows: Offer Instant discount of HK1.70 per litre for pet ...
Web_Cierre_2014
Cierre is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 10% discount on selected sofas in store (valid from July to September 2014) 5 ...
Web_CHP_20160420_2
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_CHP_20160420_1
Caviar House & Prunier (HK) Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International ...
Web_CHP_20160420
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Web_AceWay_2014_old
Ace Way Company is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Instant discount of HK1.70/litre for gasoline purchase The offer is ...
Web_AceWay_2014
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wallace-eng
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 31 December 2009) A Disciplinary ...
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955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...
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update227
i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...
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update224
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update223
i Update No. 223 (Issued 28 December 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i ...
update221
i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...
update220
i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
update219
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
update218
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update217
i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...
update215
i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...