48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...
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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 ...
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
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 ...
Classification and MeasurementAmortised cost criterion Basic loan features Contractual terms that give rise to cash flow amounts that represent both principle and interest Interest represents consider ...
working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
1 Issue 46 (9 March 2023) Dear members, Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules The Insurance (Financial and ...
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
