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ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

Release Date: 2019-03-25

File Type: pdf | Size: 139 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

Release Date: 2016-06-06

File Type: pdf | Size: 221 KB

Module B 20140527 handouts

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Release Date: 2014-05-28

File Type: pdf | Size: 1 MB

QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

Release Date: 2010-12-30

File Type: pdf | Size: 692 KB

34th_AGM_Booklet

06 第三十四屆周年大會34th Annual General Meeting Hong Kong Institute of Certified Public Accountants 香港會計師公會1 Notice of the 34th Annual General Meeting NOTICE IS HEREBY GIVEN that the 34th Annual General Meeti ...

Release Date: 2006-11-24

File Type: pdf | Size: 1 MB

BCUCC_es

Business Combinations under Common ControlBusiness Combinations under Common ControlBusiness Combinations under Common Control Business Combinations under Common ControlBusiness Combinations under Com ...

File Type: pdf | Size: 509 KB

ConsumptionTax_China_Jan2009

中华人民共和国消费税暂行条例中华人民共和国国务院令第539号《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国消费税暂行条例》公布，自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国消费税暂行条例（1993年12月13日中华人民共和国国务院令第135号发布2008年11月5日国务院第34次常务会议修订通过）第一条 ...

Release Date: 2009-02-20

File Type: pdf | Size: 131 KB

256

1 Minutes of the 256th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 May 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernest ...

File Type: pdf | Size: 145 KB

FCP flyer

Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...

File Type: pdf | Size: 866 KB

OLD_hk-int520

HK Interpretation 5 Issued 29 November 2010Revised October 2020 This Interpretation is a clarification of an existing standard, HKAS 1 Presentation of Financial Statements, and shall have immediate ef ...

File Type: pdf | Size: 76 KB

311n5int

HK Interpretation 5 Revised December 2022July 2024 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause HK Interpretation 5 T ...

File Type: pdf | Size: 204 KB

20141028_MPS_B_S2

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Release Date: 2014-10-28

File Type: pdf | Size: 6 MB

student-training-record-3

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 368 KB

HKICPA Chi Annual Report 2023

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File Type: pdf | Size: 8 MB

HKICPA Chi Annual Report 2023

ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員： 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...

File Type: pdf | Size: 8 MB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: May 10, 2018 Time: 2pm Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TI ...

Release Date: 2018-05-08

File Type: pdf | Size: 26 KB

agendaold

Release Date: 2018-05-02

File Type: pdf | Size: 26 KB

Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

Release Date: 2015-01-30

Comment letters

Comment letters IASB Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

Release Date: 2015-01-30

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

Release Date: 2002-11-29

File Type: pdf | Size: 1 MB

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

Release Date: 2002-11-29

File Type: pdf | Size: 1 MB

candidate1

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File Type: pdf | Size: 5 MB

25-10-13_ModuleB Part 2

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Release Date: 2013-11-14

File Type: pdf | Size: 2 MB

ecir1

5 August 2014 Dear members, Important reminder on the timing for opting out the preparation of business review requirement through special resolution Under section 388 of the new Companies Ordinance ( ...

Release Date: 2014-08-05

File Type: pdf | Size: 54 KB

ecir

Release Date: 2014-08-05

File Type: pdf | Size: 49 KB

IIG070308

Taxation Interest Group (TIG) Evening Discussion and Networking Forum Discussion on Current Issues in Tax and Tax Reform and Networking Forum for TIG Members 8 March, 2007 Date 8 March 2007 Time 6:30 ...

Release Date: 2007-02-16

File Type: pdf | Size: 114 KB

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ag5

2016eng

Module B 20140527 handouts

QA hkint5

34th_AGM_Booklet

BCUCC_es

ConsumptionTax_China_Jan2009

256

FCP flyer

OLD_hk-int520

311n5int

20141028_MPS_B_S2

student-training-record-3

HKICPA Chi Annual Report 2023

HKICPA Chi Annual Report 2023

agenda

agendaold

Comment letters

Comment letters

judges2002

JudgesReport2002

candidate1

25-10-13_ModuleB Part 2

ecir1

ecir

IIG070308

IIG070308

Gala Dinner 2013_Sponsorship+supplement

AKC_SSG_School_name

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