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floorplan

VIP Room Built-in Projection Screen Video Camera Nathan Road (Kowloon Park View) Kimberley Road Lift Lift Lift Lift Lift To Service Lift The Mira Hong Kong The Ballroom One-Four, 18/F HKICPA – 2014 SM ...

Release Date: 2014-10-27

File Type: pdf | Size: 127 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

Jan 2021

Auditors may sometimes be engaged to perform audits on the financial statements of owners’ corporations in Hong Kong. The corporations’ daily operations and regulatory environment are different from c ...

File Type: pdf | Size: 65 KB

Jul 2019

SECOND OPINIONS: WHAT ARE THE EMERGING RISKS FACING PROFESSIONALS IN THE FUTURE? SECOND OPINIONS Accounting LINDA BIEK DIRECTOR OF COMPLIANCE HONG KONG INSTITUTE OF CPAs The Institute’s Compliance Dep ...

File Type: pdf | Size: 425 KB

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 ...

Release Date: 2019-03-25

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

cap50a

Release Date: 2007-06-26

File Type: pdf | Size: 172 KB

Burgundy - Sept 2014_rv

Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standard Price Offer Price Discount WA WS BH France Burgundy -Côte de Beaune 386482 Pierre-Yves Colin-Mor ...

Release Date: 2014-09-08

File Type: pdf | Size: 64 KB

pr-20110928c

1 致：編採主任及記者：中國智能手機遊戲行業方興未艾A Plus 十月號現已出版，今期探討港元掛鈎會否不合時宜以及財務總監對公司進行首次公開招股的重要性，亦討論各大會計師事務所的招聘計劃（香港，九月二十八日） — 中國的智能手機遊戲行業方興未艾，年度增長率達20%。格融移動(Glu Mobile)大中華區總裁鄭永強先生指出，倘中國智能手機遊戲行業持續增長，未來數年中國市場將取代美國領導全球。格融 ...

Release Date: 2011-09-28

File Type: pdf | Size: 207 KB

lpd

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 J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

Release Date: 2013-06-25

File Type: pdf | Size: 228 KB

comvita_Aug2012_rv1

姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...

Release Date: 2012-07-31

File Type: pdf | Size: 173 KB

comvita_1204

Release Date: 2012-04-02

File Type: pdf | Size: 166 KB

comvita_120326

Release Date: 2012-03-26

File Type: pdf | Size: 170 KB

comvita_mar1

姓名/Name: 會員號碼/HKCPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年3月1日-25日From 1 to 25 Mar 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Sta ...

Release Date: 2012-02-22

File Type: pdf | Size: 186 KB

Comvitaform

姓名/Name: 會員號碼/HKICPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年1月1日-31日From 1 to 31 Jan 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA St ...

Release Date: 2011-12-30

File Type: pdf | Size: 188 KB

comvita_1110

姓名/Name: 會員號碼/HKICPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：註: 部份產品的價錢於2011年9月1日起加價聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 20017 Pure ...

Release Date: 2011-09-30

File Type: pdf | Size: 178 KB

comvit-order-form

姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient：聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...

Release Date: 2010-01-04

File Type: pdf | Size: 179 KB

jwgproposal

-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...

Release Date: 2001-10-29

File Type: pdf | Size: 1 MB

jwgproposal

Release Date: 2001-10-29

File Type: pdf | Size: 1 MB

jwgproposal

Release Date: 2001-10-29

File Type: pdf | Size: 1 MB

Fin_Mgt_C

廉潔有效財務管理指南目錄引言1 每年預算3 備存帳目及帳項紀錄18 基金管理及付款程序14 內部檢查19 財務報表的審計21 附錄附錄一《建築物管理條例》(第344 章)摘錄23 附錄二《防止賄賂條例》(第201 章)摘錄31 附錄三年度預算範本34 附錄四預算和實際收支的比較範本37 附錄五季度收支概算表範本39 附錄六年度收支表範本41 附錄七資產負債表範本43 附錄八管理費按金分項範本45 ...

Release Date: 2007-06-21

File Type: pdf | Size: 2 MB

Fin_Mgt_E

Home Affairs Department Independent Commission Against CorruptionA Guide on Clean and Effective Financial Management Contents Introduction 1 Annual Budget 3 Maintenance of Accounts and Records 7 Contr ...

Release Date: 2007-06-21

File Type: pdf | Size: 2 MB

20130425_module_d_part2

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...

Release Date: 2013-05-06

File Type: pdf | Size: 962 KB

pr-20110928e

1 A Plus media alert Dear editors and reporters: Smart phone games boom in China The October issue of A Plus is out now, studying why the Hong Kong dollar peg might become irrelevant, how important CF ...

Release Date: 2011-09-28

File Type: pdf | Size: 116 KB

BMO

Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...

Release Date: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

Release Date: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

Release Date: 2008-03-04

File Type: pdf | Size: 61 KB

BMO_0612

Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...

Release Date: 2007-05-31

File Type: pdf | Size: 57 KB

BMO_0612

Release Date: 2007-05-31

File Type: pdf | Size: 57 KB

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

Release Date: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

Release Date: 2005-02-24

File Type: pdf | Size: 97 KB

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

Release Date: 2011-09-27

File Type: pdf | Size: 1 MB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update041

Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

Release Date: 2019-03-25

File Type: pdf | Size: 212 KB

20130514_module_b_case

Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...

Release Date: 2013-05-31

File Type: pdf | Size: 926 KB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

Release Date: 2019-03-25

File Type: pdf | Size: 666 KB

MPS_Module A_Part 2

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Release Date: 2016-10-28

File Type: pdf | Size: 4 MB

hl-ssr-report

About this report This is the third standalone sustainability report for the Group (Hang Lung Group Limited (Hang Lung Group) (stock code: 10) together with its subsidiaries including Hang Lung Proper ...

Release Date: 2015-09-04

File Type: pdf | Size: 17 MB

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

Release Date: 2015-03-16

File Type: pdf | Size: 6 MB

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floorplan

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

Jan 2021

Jul 2019

cap50a

cap50a

cap50a

Burgundy - Sept 2014_rv

pr-20110928c

lpd

lpd

HK04SUP13_LR

Mod D Supplement20131

comvita_Aug2012_rv1

comvita_1204

comvita_120326

comvita_mar1

Comvitaform

comvita_1110

comvit-order-form

jwgproposal

jwgproposal

jwgproposal

Fin_Mgt_C

Fin_Mgt_E

20130425_module_d_part2

pr-20110928e

BMO

BMO

BMO

BMO_0612

BMO_0612

ED-D13

ifric-d13

Module C Pre-Workshop Materials_3

gMPFLSP

update041

PAAO

20130514_module_b_case

Module D Taxation Part 2

Module D (5th edition)_Part 3

hk(ifric)-int12

MPS_Module A_Part 2

hl-ssr-report

hkifricint 12

Module D Taxation Part 4

apm_egmcl

Module A Financial Reporting_Part 2