state-guide
Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL ...
stat-intent
20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...
StarCruises_forms
麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...
SSG_201314_Champion
1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...
ssap36
SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...
ssap35
SSAP 35 (March 2002) 1 SSAP 35 STATEMENT OF STANDARD ACCOUNTING PRACTICE 35 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (Issued March 2002) The standards, which have been ...
ssap34rm
SSAP 34, Employee Benefits Questions & Answers 08-01-2003 Page 1 SSAP 34, Employee Benefits QA Here are some of the questions received by the HKSA staff on the application and interpretation of th ...
ssap34
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
ssap33rm
TheHong Kong MARCH 2002 ACCOUNTANT 65 TECHNICAL BRIEFING SSAP 33 Discontinuing Operations New Statement of Standard Accounting Practice (SSAP) 33, DiscontinuingOperations, requires additional financia ...
ssap33
SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
ssap32
SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...
ssap31rm
TheHong Kong FEBRUARY 2002 ACCOUNTANT 53 TECHNICAL BRIEFING SSAP 31 Impairment of Assets Statement of Standard Accounting Practice SSAP 31, “Impairment of Assets”, is the first accounting standard in ...
ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
ssap30
SSAP 30 (January 2001) 1 SSAP 30 STATEMENT OF STANDARD ACCOUNTING PRACTICE 30 BUSINESS COMBINATIONS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the ...
ssap29
SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...
ssap28
SSAP 28 (January 2001) 1 SSAP 28 STATEMENT OF STANDARD ACCOUNTING PRACTICE 28 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (Issued January 2001) The standards, which have been set in bold ...
ssap27
SSAP 27 (June 2001) 1 SSAP 27 STATEMENT OF STANDARD ACCOUNTING PRACTICE 27 ACCOUNTING FOR GROUP RECONSTRUCTIONS (Issued March 2000 and revised June 2001 in red text and underlined type) The standards, ...
ssap26
SSAP 26 (August 2001) 1 SSAP 26 STATEMENT OF STANDARD ACCOUNTING PRACTICE 26 SEGMENT REPORTING (Issued February 2000 and revised August 2001) The Standards, which have been set in bold italic type, sh ...
ssap25
SSAP 25 (December 2001) 1 SSAP 25 STATEMENT OF STANDARD ACCOUNTING PRACTICE 25 INTERIM FINANCIAL REPORTING (Issued September 1999; revised August 2001 and December 2001) The standards, which have been ...
ssap24
SSAP 24 (April 1999) 1 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES (Issued April 1999) The standards, which have been set in bold italic type, should ...
ssap23
SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...
ssap22
SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...
ssap21
SSAP 21 (May 2001) 1 SSAP 21 STATEMENT OF STANDARD ACCOUNTING PRACTICE 21 ACCOUNTING FOR INTERESTS IN JOINT VENTURES (Issued March 1998 and revised May 2001) The standards, which have been set in bold ...
ssap20
SSAP 20 (August 1997) 1 SSAP 20 STATEMENT OF STANDARD ACCOUNTING PRACTICE 20 RELATED PARTY DISCLOSURES (Issued August 1997) The standards, which have been set in bold italic type, should be read in th ...
ssap19
SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...
ssap18
SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...
ssap15
SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
ssap13
SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...
ssap12
SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
ssap11
SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...
ssap10
SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
ssap05
SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...
ssap02
SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
ss-ifrs-for-sme-v2
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
ss-ifrs-for-sme-v1
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
ss-ifrs-for-sme
1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...
src160105i
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
SRC Cup 2015_Results
WomenChip Time Family nameGiven nameChampion04:24:56CHENGYIN KWAN1st runner up04:25:00TSEJANET JACQUELINE2nd runner up04:32:43SINPUI YUKChip Time Family nameGiven nameChampion01:55:58TONGSUET MAN1st r ...
spring_dinner_replyslip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
spring-dinner-reply-slip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
sponsorshippackage
National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
Sponsorship Package_commericial_2012
National Day Celebration Dinner Thursday, 20 September 2012 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
spm_crs4
Supervisory Policy Manual CR-S-4 New Share Subscription and Share Margin Financing Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, which contains ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
sp-recognising-liabilities-lawsuits
IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...
Song list
Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...
Song list
Live Jam Night 24 June 2016 Song List 1) 海闊天空2) 無條件3) 高山低谷4) 最佳損友5) 青春常駐6) 到此為止7) 小幸運8) 至少還有你9) 天窗10) Just the Way You Are
soft_skills
[ S10 ] A Plus November 2006Professional development supplementPost graduate dipolmas Language proficiency has always been a hot topic in Hong Kong’s business world, even more so now that more firms ...
Society of Chinese Accountants 31-Aug-04
.,. . ... t grr; QI4 nr:it1J nf QI4ius r:r:nuutauts & u(titnrs (.(i..w.ftN'rJi\(..iI...t..;tf P'A.3J) (Incorporated in Hong Kong as a company limited by guarantee) IJ1913if: ,.. Found ...
Snooker course_140323
Snooker Training Courses Snooker is a billiards sport that requires skills to use a cue ball to pot the red balls and colored balls into the pockets. The popularity has been increasing among members s ...
sms-Apr-Jun
1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...
SMPQP120412
You are cordially invited to join a Cocktail Reception on the SMP Quick Poll (the "Poll") to share with you the result of the first Poll and collect your views on the draft questions for the ...
SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
SMPC151127
-1-Date 27 November 2015 (Friday) Time 9:15 a.m. – 6:10 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong Highlights -Tax Update -Institute Update -Companie ...
SMP_2008
Date 28 November 2008 (Friday) Time 8:45 a.m. -5:00 p.m. Venue Theatre, Shatin Clubhouse, Hong Kong Jockey Club (free parking spaces or the Institute’s round-trip coach available) Keynote Speaker Prof ...
SMP150626_Full
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
SMP150626
Small and Medium Practitioners Forum Date Friday, 26 June 2015 Time 7 p.m. – 8 p.m. (registration at 6:30 p.m.) Venue HKICPA Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hon ...
SMP120824
公會與深圳市注冊會計師協會將於8月24日(星期五) ,在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」,了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所,讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...
SMP120824
公會與深圳市注冊會計師協會將於8月24日(星期五) ,在深圳合辦「深港兩地事務所研討會、聯誼午宴暨參觀深圳事務所」,了解深圳稅務情況及探討兩地事務所開拓新型業務領域的渠道及前景。研討會後將舉行聯誼午餐及參觀深圳事務所,讓兩地同業互相交換意見及分享執業經驗。主辦機構香港會計師公會中小型執業所領導小組深圳市注冊會計師協會日期2012年8月24日(星期五) 時間上午10時– 中午12時30分(研討會) ...
SMP120724
SMPs Dinner Discussion Forum Date 24 July 2012 (Tuesday) Time 7 p.m. – 9 p.m. Venue 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Objectives To give SMPs an update on the following ...
SMP120524
Background The Hong Kong Mortgage Corporation Limited ("HKMC") launched the SME Financing Guarantee Scheme ("Scheme") (中小企融資擔保計劃) in January 2011. The Scheme aims to help small and ...
smp-forum-asc-oct
1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...
smp-evening
You are cordially invited to join the first SMP Evening to be held on Thursday, 24 June 2010 to meet and mingle with fellow SMPs. The Institute's President, Chief Executive and SMP Leadership Pane ...
SMP Discussion Group events
Date Topic 27 May 2024 Delegation to Guangzhou Available period: 14 February 2024 - 1 February 2025 2023 SMP Symposium - Module two (archived webinar) Available period: 14 February 2024 - 1 February 2 ...
SMLR
14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...
SMEs_Staff_Overview
This overview of the IASB’s exposure draft of a proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was prepared by Paul Pacter, IASB Director of St ...
SMEs-Staff-Overview
This overview of the IASB’s exposure draft of a proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was prepared by Paul Pacter, IASB Director of St ...
smefrf2019
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...
smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
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 ...
SME-FRS_CP-IIcl
Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...
SME-FRF_CP-IIcl
Consultation Draft SME-FRF – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) Scope 1. This Small and Medium-sized Entity Financial Reporting Framewo ...
sme-frf&sme-frs_re
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...
sme-frf&sme-frs
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...
slides_ck_cho
•The objective of this seminar is to help business accountants & company management better understand the key features of a whistle-blowing policy, including how to implement such a policy and mak ...
slides_charlotte
1 Whistle blowing POLICY SYSTEM Purpose/scope/tolerance/definition An operating standard, therefore: Must be compliant with internal disclosure external disclosure associated legislation and regulatio ...
slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Class - Feb - Apr 2011_rv
Pop songs singing class The Singing Interest Group (SgIG) has organised a pop songs singing class with recording featured in the training course (流行歌唱實習及錄音室體驗課程). If you are interested in sharpening y ...
shuttle-map
Information Technology Interest Group (ITIG) Site Visit to MTR – Tai Wai Training Centre and East Rail Line Control Centre Saturday, 24 April 2010 Free round-trip shuttle service will be provided to p ...
Sharing Forum_FE_0326
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SFL_240500
BY FAX AND BY POST (2869 6794) Our Ref.: C/COG, M3488 24 May 2000 Your Ref.: CB1/BC/13/99 The Hon. Ronald Arculli, Chairman of Bills Committee on Securities and Futures Legislation (Provision of False ...
SFL_240500
BY FAX AND BY POST (2869 6794) Our Ref.: C/COG, M3488 24 May 2000 Your Ref.: CB1/BC/13/99 The Hon. Ronald Arculli, Chairman of Bills Committee on Securities and Futures Legislation (Provision of False ...
sf-tiea-fstb-1203
By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...
Settlements
Settlements are entered into in response to a request from parties who are involved in Institute regulatory proceedings when the Institute considers that settlement will represent a just and proper re ...
sep-issue
PRC accounting中國企業會計準則體系與國際財務報告準則實現實質性趨同,是指在中國企業會計準則體系建設和國際趨同的進程中,中國財政部沒有片面強調與國際財務報告準則形式上的一致,而是注重在會計確認、計量和報告原則等實質內容上與國際財務報告準則的趨同,旨在使企業按照中國企業會計準則編制的財務報表與按照國際財務報告準則編制的財務報表相同。中國財政部始終對會計準則國際趨同有以下共識,而且一直堅持 ...
sep
Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...
Sentencing Guidelines_Council reviewed_24Oct2017_V2
Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...
Seminars (Archives)
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Seminars (Archives)
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Seminar
TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...
Section 408 (formerly clause 399)
Section 408 (formerly clause 399) Section 408 (formerly clause 399) Institute's alerts 24 February 2014 Guidance on section 408 of the Companies Ordinance 12 July 2012 Chief executive's alert ...
SCPD18102401_Handout
Sustainable Business for Entrepreneurs Presented by: Mr. Allan Lee Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 24 October 2018 Disclaimer The materials of this semina ...
SCPD18102401_Handout
Sustainable Business for Entrepreneurs Presented by: Mr. Allan Lee Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 24 October 2018 Disclaimer The materials of this semina ...
SCPD18101801_Handout
Optimizing the value from an IT audit function Presented by: Patrick Rozario Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 18 October 2018 2 Disclaimer The materials of ...
SCPD18101601_Handout
太極釋義與太極新義講座Presented by: 楊雲中老師Venue: 香港會計師公會, 香港灣仔皇后大道東213號胡忠大廈27樓Date: 2018年10月16日Disclaimer The materials of this seminar /workshop /conference are intended to provide general information and guidan ...
SCPD18101201_handout
Start-up and Venture Capital: Challenges for Investors and Companies Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 12 October 2018 Disclaim ...
SCPD18101001_HandoutForSeminar
Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...
SCPD18100201_Handout
Introduction and Experience Sharing on HKEx ESG Reporting Presented by: Mr. Edward Lau and Mr. Kingsley Cheng Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 2 October 20 ...
SCPD18092101_handout
1 Healthy Life Style and Stress Management Seminar Presented by: Mr. Leung Chi Ho Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 21 September 2018 Disclaimer The materia ...
SCPD17051502_Mr.Vy PPT
PICIG EVENING SEMINAR – BUILDING INFORMATION MODELLING By: Mr. EC Vy, CAS(W)4 15 May 2017, Monday 1 BIM: FROM VERTICAL TO HORIZONTAL APPLICATIONS 2 Vertical integration of BIM for Asset Management – M ...
sc_marathon
Standard Chartered Marathon -Training Programme Cllass Targett parttiiciipantt Datte Tiime A Active exerciser to beginning runner 17 Nov 2009 – 23 Feb 2010 (every Tue, except 16 Feb) 7 – 8 p.m. B Mode ...
satmeetingnotes2017_full_tc_v3
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2017 年5 月16 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長遠 ...
satmeetingnotes2017_full_sc_v3
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2017 年5 月16 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长远 ...
satmeetingnotes2017_full_en
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2017 This material is intended for use of Institute members and students and Taxation Fac ...
sat-meeting-notes-en
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sas460
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sas450
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sas440
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sas421
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sas420
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sas410
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sas402
SAS 402 (revised June 02) 1 STATEMENT OF AUDITING STANDARDS 402 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
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sas300
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sas160
SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...
sas150
SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...
sas130
SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...
sas120
SAS 120 (August 01) 1 STATEMENT OF AUDITING STANDARDS 120 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning ...
sas110
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sas100
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sae200
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sae100
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s100224s
Budget Commentary Forum Budget 2010/11 – Secretary for Financial Services and the Treasury Shares His Views 24 February 2010 (Programme Code: S100224S) Date 24 February 2010, Wednesday Speakers Time 7 ...
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S090724S
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S090724S
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Return on Ideas: How marketing and finance can together add value Programme Code: Speaker Mr. Ray Perry, BA, MBA, FCIM, FRSA Director of Brand, Chartered Institute of Management Accounting Mr. Perry ...
S090428A
2 Drive Crisis into Opportunity (re-run) Programme Code: Speaker Dr. Harry Wong, FCPA, MAcc, Certified NLP Master Coach & Trainer Mr. Wong is a passionate and seasoned success coach, business con ...
S090428A
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S090107
Continuing Professional Development (CPD) Programme Riding on Top of the Financial Tidal Wave with NLPDrive Crisis to Opportunity with NLP 7 Jan 2009 (Wed) /30 Jan 2009 (Fri) /16 Feb 2009 (Mon) Speake ...
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RSCP_Marathon_Result_2017
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RSCP_Marathon_Result_2017
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RSCP Badminton Tournament 2019
24 November 2019 at Hong Kong Sports Institute
RPT_Feb06
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RIFEC_submission_DOJconsultation_180924
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rifec-resolution-regime-cp2
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RIFEC Resolution Bill 160531
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rifec
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Restructuring and Insolvency Faculty (RIF) Lunch Seminar a Topic Valuation for Liquidation Purposes Speaker Mr. Samuel Chan, MBA, CVA, CM&AA, CEPA Director and Head of Business and Intangible Asse ...
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RichardTse
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rfi_ifrs 13rfi
IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...
revised_IFAC_Code
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Revised 1 101A_Oct 2015
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review_financial_information
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review_financial_information
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Results_Joint Professional Mararthon Competitions 2010_2
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Results_Joint Professional Mararthon Competitions 2010_1
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Results_Joint Professional Mararthon Competitions 2010
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Results_All
Women Chip Time Family name Given name Champion 03:52:16 LAM FUNG FONG 1st runner up 04:02:16 LAM KIT YING 2nd runner up 04:17:56 SUN WING LAN Chip Time Family name Given name Champion 01:43:13 TAM KA ...
Results_2015_1
CPA Table Tennis Competition 2015 – Results 17 & 24 October 2015 1) Men's Singles Champion: Chan Lai Cheung, Alex 1st Runner Up: Lee Wai Ming 2nd Runner Up: Tsang Hing Cheung, Thomas 3rd Runne ...
Results_2015
CPA Table Tennis Competition 2015 – Results 17 & 24 October 2015 1) Men's Singles Champion: Chan Lai Cheung, Alex 1st Runner Up: Lee Wai Ming 2nd Runner Up: Tsang Hing Cheung, Thomas 3rd Runne ...
result_zoke around the island_website
Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...
result_preliminary_1314
CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...
Result_League2016
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result_2014marathon_cpa_competition
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