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Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

Release Date: 2018-11-06

Discount_gettyimages-1205023115-1024x1024

Settlement discount – from a purchaser’s perspective under HKAS 2

Release Date: 2023-07-20

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

Release Date: 2021-02-09

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

File Type: pdf | Size: 297 KB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM Booklet

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Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

Release Date: 2018-06-22

File Type: pdf | Size: 306 KB

Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

Release Date: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer_1

Release Date: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer

Release Date: 2010-08-05

File Type: pdf | Size: 74 KB

FE (Dec 15) Paper I_Answer_1

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File Type: pdf | Size: 314 KB

FE (Dec 15) Paper I_Answer

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Module D Dec 2018Question

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Release Date: 2019-02-15

File Type: pdf | Size: 154 KB

app2

Copyright 1 Appendix 2 Illustrative Company-level 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 ...

Release Date: 2014-03-05

File Type: pdf | Size: 230 KB

ag5_re20

Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...

File Type: pdf | Size: 312 KB

A-Preseen-Dec2015

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: 2015-09-10

File Type: pdf | Size: 176 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

Release Date: 2006-08-02

File Type: pdf | Size: 242 KB

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 236 KB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

File Type: pdf | Size: 3 MB

FE (Dec 17) Paper II_Answer

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File Type: pdf | Size: 450 KB

HKICPA_Career_survey_2019

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update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

File Type: pdf | Size: 183 KB

Web_Health Harvest_2014

Health Harvest Food Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 15% discount for below products, including: o Black Honey ...

Release Date: 2014-01-28

File Type: pdf | Size: 104 KB

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

Release Date: 2007-12-11

File Type: pdf | Size: 24 MB

P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

Release Date: 2018-01-31

File Type: pdf | Size: 6 MB

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Resolution by Agreement

Settlement discount – from a purchaser’s perspective under HKAS 2

Phillip Wain

Update 252

AGM Booklet

AGM Booklet

Case Background and Questions 2018

Module A_Feb 10_Answer_2

Module A_Feb 10_Answer_1

Module A_Feb 10_Answer

FE (Dec 15) Paper I_Answer_1

FE (Dec 15) Paper I_Answer

Module D Dec 2018Question

app2

ag5_re20

A-Preseen-Dec2015

concordance2006

Module A (Dec 17)_Question

HKICPA_Career_survey_2019

FE (Dec 17) Paper II_Answer

HKICPA_Career_survey_2019

update048

Module D (Dec 2016)_Answer

Web_Health Harvest_2014

Annual_report_eng

P240

Module B (Dec 15)_Question

Module B (Dec 15)_Question_1

Milford Leaflet & Order form_20160822

Gilman_Staff Offer