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DP-Measurement-FullVer

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

Release Date: 2005-11-02

File Type: pdf | Size: 1 MB

HKICPA Annual Report 2022 Eng

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File Type: pdf | Size: 7 MB

Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

Module B 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

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Module D (5th edition)_Part 3

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ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

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ed_isqm1

Exposure Draft January 2019 Comments due: July 1, 2019 International Standard on Quality Management Proposed International Standard on Quality Management 1 (Previously International Standard on Qualit ...

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hkfrs2

Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

COE

Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...

Release Date: 2019-03-25

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update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ed_LCE

International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

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hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

Release Date: 2019-03-25

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MPS_Module A_Part 1_Upload

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Release Date: 2016-04-14

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Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

File Type: pdf | Size: 1 MB

ed_disclosure

21 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) EXPOSURE DRAFT Proposed Ch ...

Release Date: 2014-05-21

File Type: pdf | Size: 742 KB

EDIAS19DefinedBenefit0410

April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...

Release Date: 2010-04-29

File Type: pdf | Size: 502 KB

ed_ISA_250_200_500

May 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 250 (Red ...

Release Date: 2007-05-18

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ed_ISA_250_200_500

Release Date: 2007-05-18

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E&Y 30-Aug-02

E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...

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Module D_MPS_Part 2

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ed_fees

International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...

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Module D (5th edition)_Part 2

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311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

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Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 MB

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

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AML Procedures Manual for Accounting Professionals Revised 2024

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overview-2016

www.intuition.com Copyright 2015 Intuition Publishing Ltd. Tutorial Overviews – Know-How v38 Page 1 of 134 Tutorial Overviews Copyright 2015 Intuition Publishing Ltd. All Rights Reserved. www.intuit ...

Release Date: 2016-03-01

File Type: pdf | Size: 1 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

Release Date: 2015-11-25

File Type: pdf | Size: 2 MB

Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

Release Date: 2008-12-02

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DP-Measurement-FullVer

HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

Module B 6th Edition Learning Pack_Part 2

Module D (5th edition)_Part 3

ed__susec

ed_isqm1

hkfrs2

COE

update067

ed_LCE

hkas01revdec07

update083

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ed_disclosure

EDIAS19DefinedBenefit0410

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E&Y 30-Aug-02

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ed_fees

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311n18

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AML Procedures Manual for Accounting Professionals Revised 2024

overview-2016

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