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20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

Release Date: 2015-05-07

File Type: pdf | Size: 110 KB

pr-1205-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...

Release Date: 2013-12-18

Module C Preseen

Release Date: 2013-08-09

File Type: pdf | Size: 131 KB

ED-D12

IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

Release Date: 2005-02-24

ifric-d12

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

cp_sr

IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...

File Type: pdf | Size: 449 KB

rfi_pir

IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...

File Type: pdf | Size: 243 KB

ed_ex

IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...

File Type: pdf | Size: 242 KB

rf9

IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...

File Type: pdf | Size: 356 KB

20150506_MPSII_D

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File Type: pdf | Size: 947 KB

ETS_Module D_final

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ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

File Type: pdf | Size: 216 KB

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

File Type: pdf | Size: 223 KB

rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

File Type: pdf | Size: 241 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 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

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

Module 14_LP

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File Type: pdf | Size: 10 MB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Reference_2015_Full_Report_Eng

File Type: pdf | Size: 195 KB

ma-1011-en

1 A Plus media alert Dear editors and reporters: Financial controller – a new star in job market Financial downturn and other reasons are propelling the prominence of financial controller, according t ...

Release Date: 2013-10-10

cpa-ar-en

Annual Report 2011 THE Hong Kong Institute of certified public accountants presents the year in review Special Features Photo essay Short Vignettes starring members and show business Acting for the pr ...

Release Date: 2011-11-10