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HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

220926083436 220926083436-ebc90442d46f54e3fa1f9e832e5754ac 814a98da3dfc4e1b92a9151d7174beb9_20220926163435 ebc90442d46f54e3fa1f9e832e5754ac 93745503 37530941/93745503 Section 1: HK(IFRIC)-Int 16 Hedge ...

Release Date: 2018-09-01

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code CMAI19091826 Language English Event name (New) Financial Forecasting Decision Making Income Statement; Reconciliation Evidence Growth Mismanagement En ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

Release Date: 2011-05-19

File Type: pdf | Size: 425 KB

Results_Joint Professional Mararthon Competitions 2010_2

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

Release Date: 2010-08-18

File Type: pdf | Size: 385 KB

Results_Joint Professional Mararthon Competitions 2010_1

Release Date: 2010-08-18

File Type: pdf | Size: 385 KB

Results_Joint Professional Mararthon Competitions 2010

Release Date: 2010-08-18

File Type: pdf | Size: 386 KB

ED-IFRIC-D22

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...

Release Date: 2007-07-18

File Type: pdf | Size: 251 KB

IFRIC_D22_Draft_Interpretation

Release Date: 2007-07-18

File Type: pdf | Size: 251 KB

ed_assetchange

Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...

Release Date: 2012-11-22

File Type: pdf | Size: 148 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 468 KB

HKICPA_IFRIC_Int16

HK(IFRIC)–Int 16 Hedges of a Net Investment in a Foreign Operation HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for ...

Release Date: 2008-08-26

File Type: pdf | Size: 73 KB

Court-free amalgamation

Sections 678 to 686 of the CO Cap 622 allow two or more companies to be amalgamated into a single Sections 678 to 686 of the CO Cap. 622 allow two or more companies to be amalgamated into a single leg ...

Release Date: 2019-01-25

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hk(ifric)-int 16

Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...

Release Date: 2019-03-25

File Type: pdf | Size: 355 KB

Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

Package price: • Garden View Room: HK 1,580 net per room, per night (single occupancy) • Harbour View Room: HK 2,080 net per room, per night (single occupancy) * Supplement charge HK 300 net per perso ...

File Type: pdf | Size: 248 KB

IFRIC_D22

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

Release Date: 2007-11-19

File Type: pdf | Size: 355 KB

hkas19-july

HKAS 19 (2011) Employee Benefits HKICPA Standard Setting Department Staff Summary (July 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Su ...

Release Date: 2011-07-22

File Type: pdf | Size: 86 KB

faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

Release Date: 2018-09-21

File Type: pdf | Size: 377 KB

ed-offsetting-financial-assets

January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...

Release Date: 2011-01-29

File Type: pdf | Size: 251 KB

lpa

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

Release Date: 2012-04-12

File Type: pdf | Size: 1 MB

lpa

Release Date: 2012-04-12

File Type: pdf | Size: 1 MB

A - Supplement (June 2012)

A - Supplement (June 2012) Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...

File Type: pdf | Size: 5 MB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 165 KB

snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

Release Date: 2014-04-15

File Type: pdf | Size: 123 KB

i2c-ed-offsetting

1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES Commen ...

Release Date: 2011-01-31

File Type: pdf | Size: 267 KB

20121106_ModuleA_PartII

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Release Date: 2012-11-06

File Type: pdf | Size: 2 MB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 172 KB

Internal Competition

Standard Chartered Hong Kong Marathon 2010 HKICPA -Results Men Full marathon Category Net Time Family name Given name Champion Full marathon 03:13:21 Chan Ching Ho Charles 1st runner up Full marathon ...

Release Date: 2010-03-17

File Type: pdf | Size: 11 KB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

Release Date: 2015-06-18

File Type: pdf | Size: 181 KB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 133 KB

HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

File Type: pdf | Size: 1 MB

Paper2

Paper 2 –Submission Paper: Underlying items Potential Implementation Questions Insurance contracts with direct participation features are defined based on the concept of underlying items. For many par ...

File Type: pdf | Size: 320 KB

hkex

1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...

Release Date: 2013-01-15

File Type: pdf | Size: 50 KB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 180 KB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 113 KB

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

Release Date: 2005-09-30

File Type: pdf | Size: 105 KB

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

File Type: pdf | Size: 649 KB

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

File Type: pdf | Size: 3 MB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

Release Date: 2019-01-25

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

Release Date: 2019-01-25

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

File Type: pdf | Size: 349 KB

GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

Release Date: 2007-03-29

File Type: pdf | Size: 1 MB

ED_FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

ED-FSP

Release Date: 2008-10-16

File Type: pdf | Size: 1 MB

20141021_MPS_A_S2

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Release Date: 2014-10-22

File Type: pdf | Size: 991 KB

hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 394 KB

Court-free amalgamation

Does the answer to question 3 also apply to a vertical amalgamation Does the answer to question 3 also apply to a vertical amalgamation? Answer In a vertical amalgamation, the answer depends on whethe ...

Release Date: 2019-01-25

17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

File Type: pdf | Size: 4 MB

update070

Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...

Release Date: 2019-03-25

File Type: pdf | Size: 523 KB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

Release Date: 2018-02-13

File Type: pdf | Size: 2 MB

i2c_assetchange

28 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF EQUITY METHOD: SHARE OF OTHER NET ASSET CHANGES Comments to ...

Release Date: 2012-11-27

File Type: pdf | Size: 86 KB

ED_SSAP

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

Release Date: 2002-11-19

File Type: pdf | Size: 508 KB

hyperinflation_economies

Release Date: 2002-11-19

File Type: pdf | Size: 508 KB

ed_marco

Discussion Paper DP/2014/1 April 2014 Comments to be received by 17 October 2014 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro HedgingAccounting for Dynamic Risk Ma ...

Release Date: 2014-04-16

File Type: pdf | Size: 877 KB

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

File Type: ppt | Size: 698 KB

EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

Release Date: 2010-04-29

File Type: pdf | Size: 502 KB

Module A (Jun 14)_Answer

Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...

File Type: pdf | Size: 119 KB

MPS_Module A_Part 2

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Release Date: 2016-10-28

File Type: pdf | Size: 4 MB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 567 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

Release Date: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

Release Date: 2009-03-13

File Type: pdf | Size: 89 KB

Regal Special Dining Offer

Alto 88 – Italian cuisine 500 net per person Special 4 Courses set Dinner Menu *Valid Date: 30 Dec 2016 (Blackout Festive Seasons) Café Rivoli 400 net per person Dinner Buffet *Valid Date: 30 Dec ...

Release Date: 2016-08-31

File Type: pdf | Size: 622 KB

C - additional information 20111

Business Assurance 8 Additional Information Financial Information Extract Draft statement of comprehensive income for the year ended 31 March 2011 Note Draft 2010/11 HK000 Actual 2009/10 HK000 Turnove ...

Release Date: 2011-03-30

File Type: pdf | Size: 94 KB

HKICPAStaffSummaryofHKAS32and1

Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financial Instruments and Obligations Arising on Liquidation HKICPA Standard Settin ...

Release Date: 2008-07-07

File Type: pdf | Size: 83 KB

HK version1_clean

P:\PT(AC)\Project\FR in Hyperinflationary Economies (IAS 29)\ED .doc 18-11-2002 下午12:38 -1 -EXPOSURE DRAFT STATEMENT OF STANDARD ACCOUNTING PRACTICE FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES ...

Release Date: 2002-11-18

File Type: pdf | Size: 73 KB

update052

Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...

Release Date: 2019-03-25

File Type: pdf | Size: 741 KB

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

File Type: pdf | Size: 3 MB

hkas32hkfrs7

Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsettin ...

Release Date: 2012-01-11

File Type: pdf | Size: 125 KB

HK-Int15cl

1 DRAFT INTERPRETATION HKAS-INT – 15 Operating Leases -Incentives Paragraph 14 of HKAS 1 Presentation of Financial Statements, requires that financial statements should not be described as complying w ...

Release Date: 2004-06-14

File Type: pdf | Size: 81 KB

ssap01q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...

File Type: pdf | Size: 17 KB

ssab4

HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...

Release Date: 2010-05-06

File Type: pdf | Size: 349 KB

Best written report - 2020

2020 Business Business BusinessBusiness Project Project PlanPlan Speed Noodle Limited Business Project Plan Catalogue 1. Summary of the Report ......................................................... ...

File Type: pdf | Size: 556 KB

Best written report - 2020

File Type: pdf | Size: 556 KB

Best written report - 2020

File Type: pdf | Size: 556 KB

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 ...

Release Date: 2002-03-12

File Type: pdf | Size: 101 KB

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

Release Date: 2011-12-02

File Type: pdf | Size: 1 MB

ed_pn8101ct

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

File Type: pdf | Size: 700 KB

IE_e

Appendix 3Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix i ...

File Type: docx | Size: 115 KB

Basic Financial Ratio Analysis and Implication

1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...

File Type: pdf | Size: 3 MB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

Release Date: 2010-12-08

File Type: pdf | Size: 395 KB

hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hkas19_2011

File Type: pdf | Size: 1 MB

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

HKAS07cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...

Release Date: 2004-06-14

File Type: pdf | Size: 165 KB

The Real Estate Developers Assn 30-Aug-02

30 August 2002 Mr. Alvin Wong, President, Hong Kong Society of Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Dear Mr. Wong, Proposed Revision of SSAP 13 Introduction 1. We ...

Release Date: 2002-09-04

File Type: pdf | Size: 1 MB

Basic Financial Ratio Analysis and Implication 2021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...

File Type: pdf | Size: 4 MB

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 ...

Release Date: 2004-05-28

File Type: pdf | Size: 308 KB

i2c-comprehensive-income

2 June 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PRESENTATION OF ITEMS OF OTHER COMPREHENSIVE INCOME (PROPOSED AM ...

Release Date: 2010-06-01

File Type: pdf | Size: 858 KB

faq-comprehensive-income

Presentation of items of Other Comprehensive Income (OCI) Amendment to IAS 1 Presentation of Financial Statements Frequently asked questions 1. What are the current requirements for presenting profit ...

Release Date: 2010-05-27

File Type: pdf | Size: 188 KB

app3

Copyright 1 Appendix 3 Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of t ...

Release Date: 2014-03-05

File Type: pdf | Size: 317 KB

Lhotel_CPA flyer

Exclusive Staycation Package Terms & Conditions: The offer is valid until December 31, 2016 (inclusive) Weekday package applies to Sunday to Thursday; weekend package applies to Friday, Saturday, ...

Release Date: 2016-09-15

File Type: pdf | Size: 259 KB

pr_assetchange

The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...

Release Date: 2012-11-22

File Type: pdf | Size: 78 KB

update111

i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ssap15q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...

File Type: pdf | Size: 15 KB

05

1 Response of the Hong Kong Association of Banks to the Specific Questions in the International Accounting Standards Board’s Exposure Draft ED/2014/5: Classification and Measurement of Share-based Pay ...

Release Date: 2015-02-18

File Type: pdf | Size: 269 KB

ed_IAS32_IAS1

June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

ED-IAS32nIAS1

Release Date: 2006-06-14

File Type: pdf | Size: 452 KB

Module A _Dec 13_Answer

Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...

Release Date: 2014-02-21

File Type: pdf | Size: 360 KB

Module A _Dec 13_Answer_1

Release Date: 2014-02-21

File Type: pdf | Size: 360 KB

29_10_2013_Module A2_1

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Release Date: 2013-11-19

File Type: pdf | Size: 2 MB

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HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

Event Detail - MyCPA

JP mararthon results 2011

Results_Joint Professional Mararthon Competitions 2010_2

Results_Joint Professional Mararthon Competitions 2010_1

Results_Joint Professional Mararthon Competitions 2010

ED-IFRIC-D22

IFRIC_D22_Draft_Interpretation

ed_assetchange

update217

HKICPA_IFRIC_Int16

Court-free amalgamation

update053

hk(ifric)-int 16

Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

IFRIC_D22

hkas19-july

faq_amalg

ed-offsetting-financial-assets

lpa

lpa

A - Supplement (June 2012)

ssap02

snap_marco

i2c-ed-offsetting

20121106_ModuleA_PartII

ssap05

Internal Competition

ed_ias19

ssap22

HKAS 32_2023

Paper2

hkex

ssap15

ssap11

Draft_Technical_Correction_1

ms02iisg

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Financial Reporting - commonly asked technical questions (Standards currently effective)

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

p3

GST_Final_FSTB_App5

ED_FSP

ED-FSP

20141021_MPS_A_S2

hkas02

Court-free amalgamation

17JERCH

update070

S027Champion

i2c_assetchange

ED_SSAP

hyperinflation_economies

ed_marco

J2395-Final_report

EDIAS19DefinedBenefit0410

Module A (Jun 14)_Answer

MPS_Module A_Part 2

update213

CIESreport

CIESreport

Regal Special Dining Offer

C - additional information 20111

HKICPAStaffSummaryofHKAS32and1

HK version1_clean

update052

Basic Financial Ratio Analysis and Implication 202021 Level 12

hkas32hkfrs7

HK-Int15cl

ssap01q&a

ssab4

Best written report - 2020

Best written report - 2020

Best written report - 2020

ssap31rm

Module A Workshop 2