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SEHK-gem

-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...

Release Date: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-ch17

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...

Release Date: 2000-07-10

File Type: pdf | Size: 70 KB

SEHK-ch17

Release Date: 2000-07-10

File Type: pdf | Size: 70 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Dec10)_Question

Module A (Dec10)_Question Module A (December 2010 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 107 KB

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

File Type: pdf | Size: 205 KB

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 205 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 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: 324 KB

Module B (May 10)_Answer

Module B (May 10)_Answer Module B (May 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Members of the Managers’ Meeting From: Tommy Chan, Chief Accountant Date: ...

File Type: pdf | Size: 70 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 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: 127 KB

MPS_A_PartI (Combined)

MPS_A_PartI (Combined) The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illus ...

File Type: pdf | Size: 2 MB

MPS_A_PartI (Combined)

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File Type: pdf | Size: 2 MB

2018 Level 2CaseQuestionsEngFinal

The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 2)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”) current ...

File Type: docx | Size: 155 KB

update147

i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...

Release Date: 2019-03-25

File Type: pdf | Size: 9 MB

amend-hkfrs-7

Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...

Release Date: 2010-11-19

File Type: pdf | Size: 167 KB

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

Release Date: 2019-03-25

File Type: pdf | Size: 464 KB

C - pre-seen 20111

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...

Release Date: 2011-03-30

File Type: pdf | Size: 289 KB

Sub-FS_Presentation

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 24 April 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Disc ...

Release Date: 2009-04-27

File Type: pdf | Size: 88 KB

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

Release Date: 2007-05-03

File Type: pdf | Size: 246 KB

ED-Comparison-IASE-SMEs

Release Date: 2007-05-03

File Type: pdf | Size: 246 KB

Comparison_IASE_ED_SME

Release Date: 2007-04-03

File Type: pdf | Size: 228 KB

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

File Type: pdf | Size: 156 KB

Module 9

File Type: pdf | Size: 188 KB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

Release Date: 2015-07-16

File Type: pdf | Size: 20 MB

update181

i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 928 KB

MPS_Module A_Part 1_Upload

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Release Date: 2016-04-14

File Type: pdf | Size: 813 KB

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 ...

Release Date: 2005-03-02

File Type: pdf | Size: 743 KB

20121204_ModuleA_Essay

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Release Date: 2012-12-14

File Type: pdf | Size: 4 MB

ETS_Module B

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Release Date: 2017-05-15

File Type: pdf | Size: 1 MB

gdosat-meeting-note-e

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...

Release Date: 2014-07-21

File Type: pdf | Size: 629 KB

ed-comprehensive-income

May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...

Release Date: 2010-05-27

File Type: pdf | Size: 220 KB

ed07-ig

International Accounting Standards Board July 2004 DRAFT IMPLEMENTATION GUIDANCE WITH EXAMPLES ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Implementation Gui ...

Release Date: 2004-07-08

File Type: pdf | Size: 632 KB

sub_reg

Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 5 MB

overview_inc

IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...

File Type: pdf | Size: 192 KB

P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

Release Date: 2017-11-28

File Type: pdf | Size: 6 MB

P016

Release Date: 2017-11-28

File Type: pdf | Size: 6 MB

Mod A Supplement_20131

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 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 b ...

Release Date: 2013-03-06

File Type: pdf | Size: 248 KB

lpa

Release Date: 2013-03-06

File Type: pdf | Size: 248 KB

fraa-10

1 Issue 10 (September 2010) Dear Members, Operating segments: a management approach The first application of a new standard is often a challenge. In the professional standards monitoring programme, we ...

Release Date: 2010-09-10

File Type: pdf | Size: 101 KB

HKICPAStaffSummaryofHKFRS3

HKFRS 3 (Revised) Business Combinations HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...

Release Date: 2008-07-15

File Type: pdf | Size: 92 KB

Ipsas14-15

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

Release Date: 2001-04-27

File Type: pdf | Size: 77 KB

Ipsas14-15

Release Date: 2001-04-27

File Type: pdf | Size: 77 KB

Panelists_Report_Mod_B_(Dec_16)_Final

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File Type: pdf | Size: 218 KB

IAP_paper1_20230427

Paper 1 1 Background Insurer P underwrites a portfolio of insurance contracts with participation features that will qualify for the variable fee approach under IFRS 17 (VFA Contracts). The underlying ...

File Type: pdf | Size: 142 KB

update079

i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...

Release Date: 2019-03-25

File Type: pdf | Size: 6 MB

Module A Supplement 20162

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 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

Release Date: 2016-09-15

File Type: pdf | Size: 3 MB

File Type: pdf | Size: 644 KB

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SEHK-gem

SEHK-ch17

SEHK-ch17

Module A (Jun 15)_Question_v2

Module A (Dec10)_Question

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question

Module A (Jun 15)_Question

Module B (May 10)_Answer

Module D (Jun 12)_Question

MPS_A_PartI (Combined)

MPS_A_PartI (Combined)

2018 Level 2CaseQuestionsEngFinal

update147

amend-hkfrs-7

hk(ifric)-int 5

C - pre-seen 20111

Sub-FS_Presentation

Comparison_IASE_ED_SMEs

ED-Comparison-IASE-SMEs

Comparison_IASE_ED_SME

Module 9

Module 9

cef-fr-pptnotes

update181

MPS_Module A_Part 1_Upload

smefrf-frs

20121204_ModuleA_Essay

ETS_Module B

gdosat-meeting-note-e

ed-comprehensive-income

ed07-ig

sub_reg

overview_inc

P016_1

P016

Mod A Supplement_20131

lpa

fraa-10

HKICPAStaffSummaryofHKFRS3

Ipsas14-15

Ipsas14-15

Panelists_Report_Mod_B_(Dec_16)_Final

IAP_paper1_20230427

update079

Module A Supplement 20162

Module A Supplement 20162

Module A Supplement 20162

hkfrs13

update050