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ifrs13rt

1 12 July 2017 To: Preparers of Financial Reports Roundtable discussion: 8 August 2017 Fair Value Measurements and Disclosure Fair value measurements and disclosure are important as many financial sta ...

Release Date: 2017-07-31

File Type: pdf | Size: 949 KB

ifrs13rtdue

Release Date: 2017-07-13

File Type: pdf | Size: 153 KB

ifrs13rtold

Release Date: 2017-07-12

File Type: pdf | Size: 153 KB

programme

Member Forum on the "Consultation Document on the Methods for Selecting the Chief Executive in 2017 and for Forming the Legislative Council in 2016" Programme * * * * * * * * * * Organisers ...

Release Date: 2014-04-08

File Type: pdf | Size: 75 KB

Mem-1302_Issue1

Dear MBIG Member, In this issue of the MBIG Circular, we have: Mainland Business Interest Group Cocktail Reception (8 March 2013) [NEW] China Desk – free information services 1. Mainland Business In ...

Release Date: 2013-03-14

File Type: pdf | Size: 166 KB

C1

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

Release Date: 2012-09-24

File Type: pdf | Size: 113 KB

A1

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

Release Date: 2012-09-24

File Type: pdf | Size: 96 KB

C - Methodologies

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction • Presentation • Group discussion 2. Corporate governance • Case stu ...

Release Date: 2012-03-27

File Type: pdf | Size: 108 KB

Module C Methodologies_3

Release Date: 2011-09-27

File Type: pdf | Size: 99 KB

hk(ifric)-int 4

Determining whether an Arrangement contains a Lease HK(IFRIC) Interpretation 4 HK(IFRIC)-Int 4 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 January 2006 DET ...

Release Date: 2019-03-25

File Type: pdf | Size: 273 KB

Reasons for decision_0633C_0646C_0861C_13 Feb 2018

IN THE MATTER OF Proceedin s No: D-, I-O633C/D-, 1-0646C/D-13-086, C A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong In ...

File Type: pdf | Size: 922 KB

Module B (Dec 11)_Question

Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 116 KB

Module B (Jun 14)_Question_1

Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 133 KB

Module B (Jun 14)_Question

Module B (Jun 14)_Question Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 132 KB

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 87 KB

Module B (Jun 14)_Question_R

Module B (Jun 14)_Question_R Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 133 KB

FE (Dec 14) Paper II_Question_Revised

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File Type: pdf | Size: 158 KB

Module D (Dec 2017)_Question

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File Type: pdf | Size: 185 KB

FE (Dec 14) Paper II_Question

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File Type: pdf | Size: 157 KB

Module B 5th LP Revision

Corporate Financing 536 3.3 Modigliani-Miller with tax Topic highlights The tax relief on interest payments (the tax shield) lowers the cost of debt and hence the weighted average cost of capital. As ...

Release Date: 2016-12-28

File Type: pdf | Size: 124 KB

aasc341

1 Minutes of the 341st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 11 March 2014 at 8:30 a.m. Board Room of the Hong Kong Inst ...

Release Date: 2014-04-15

File Type: pdf | Size: 40 KB

wpe07

Technical Learning and Support Programme 2013 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized ...

Release Date: 2013-06-28

File Type: pdf | Size: 176 KB

tue130102

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Release Date: 2013-01-25

File Type: pdf | Size: 716 KB

tue13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

Release Date: 2012-12-19

File Type: pdf | Size: 1 MB

pr_edifrs8

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: 2012-07-20

File Type: pdf | Size: 124 KB

insolvency-bad-weather

RE: Possible bad weather tomorrow -Insolvency Final Exam Dear Diploma course candidate, A kind reminder to everyone -Exam 3 of the Diploma in Insolvency 2011/12 will take place tomorrow, 30 June (SAT) ...

Release Date: 2012-06-29

File Type: pdf | Size: 279 KB

pe12

Technical Training and Support Programme 2011 11 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

Release Date: 2011-10-10

File Type: pdf | Size: 88 KB

pe12

Release Date: 2011-10-10

File Type: pdf | Size: 88 KB

091008

Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

Release Date: 2009-09-29

File Type: pdf | Size: 188 KB

091008

Release Date: 2009-09-29

File Type: pdf | Size: 188 KB

Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitleComments due by * 13 December 2006 Invitation to Comment on IASB Discussion Paper on Fair Va ...

Release Date: 2009-07-22

Messages from the Chief Executive

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Release Date: 2009-06-07

Bridge_Cir2009

CPA Bridge Tournament 2009 Date Saturday, 23 May 2009 Time 2:00 p.m. – 7:00 p.m. Venue Members’ Lounge, Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Ent ...

Release Date: 2009-04-07

File Type: pdf | Size: 248 KB

calendar

july 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 Modules B & D – 2nd workshops Q Modules B & D – 2nd work ...

Release Date: 2006-06-21

File Type: pdf | Size: 4 MB

Mod 8-AUD-STD_Dec 2020

Qualification Programme – Associate Level Examinable Auditing Standards December 2020 Session The following is a list of standards applicable to December 2020 examination. It is provided as a referenc ...

File Type: pdf | Size: 219 KB

CL2_HKAB_5Jan2024

This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...

File Type: pdf | Size: 522 KB

update259

i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...

File Type: pdf | Size: 1 MB

update259

File Type: pdf | Size: 1 MB

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

File Type: pdf | Size: 719 KB

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

Release Date: 2019-03-25

File Type: pdf | Size: 728 KB

Module_A_Supplement_20182

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 D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

Release Date: 2018-08-23

File Type: pdf | Size: 381 KB

File Type: pdf | Size: 678 KB

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Reasons for decision_0633C_0646C_0861C_13 Feb 2018

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insolvency-bad-weather

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Messages from the Chief Executive

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calendar

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J2395-Final_report

5gfitc

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