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Module B (Jun 14)_Question_1 Module B (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

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Module B (Jun 14)_Question Module B (June 2014 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 ...

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王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...

pubforsale201511

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Publications Member Studen ...

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For your information Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 QP scholarships for year 2009 The Institute received a total of 51 nominati ...

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PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

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2016

Date Topic 17 December 2016 / 18 December 2016 Lifestyle series of events: Gingerbread house and cookie making class 3 December 2016 2016 Year End Gathering for Young Members 21 November 2016 Lifestyl ...

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(5/15) Mainland City Groups Membership Application Form The Institute has set up the Beijing and Shanghai City Groups in March 2008 to better serve members living in or travelling to these cities. Mem ...

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CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

Results_draft_1

CPA Cup -National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-國慶龍舟邀請賽3 October 2010 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 The Hong Kong Institute of Architects 香港建築師學會2 ...

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Business 66 Chartered Accountants Journal October 2007 You don’t need me to tell you how fantastically convenient email is. Or how annoyingly inconvenient it is when it breaks down. With the increased ...

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4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...

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4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...

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Bloomsbury Books Ltd. is very pleased to invite the HKICPA members to enjoy the unique shopping experience at our bookshop, simply present your HKICPA Membership Card or BOC HKICPA Platinum Card to en ...

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7 October 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IASB DRAFT TECHNICAL CORRECTION (DTC) 1 The International Accounting Standards Board (IASB) has issued Draft ...

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BY HAND Your Ref.: B9/32C(2003) Pt.18 1 April 2004 Our Ref.: C/IPC, M26649 Mr. Edmond Lau, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, ...

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BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 1 March 2004 Our Ref.: C/IPC, M25943 Mr. Christopher C. Chan, Registrar’s Chambers, High Court, 38 Queensway, Hong Kong. Dear Mr. ...

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HKBN Handbill 20241130 ENG

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

dig160903

Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...

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1 Title /Hong Kong taxation and tax planning /Author: Patrick Kin-wai Ho Edition: 17th Edition ISBN: 9789888281497 (pbk.) Publisher: Pilot Publishing Co. Ltd. Year: 2018 Call No.: HF5681 .T3 H73 2018 ...

Position Paper

4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...

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Dear MBIG Member, In this issue of the MBIG Circular, we have: 2012 China National Economics Course (3 – 6 August 2012 in Shanghai)[New] MBIG seminar on Issues of and development in cross-border enf ...

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31 August 2005 Our Ref.: C/CPD, M/NC Dear Members, New Continuing Professional Development Requirements for All Members The Institute is introducing new Continuing Professional Development (CPD) requi ...

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HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...

notes_for_candidate

HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...

D9_I2C

16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...

I2C-D9

16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...

D7_D8_I2C

9 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D7 SCOPE OF SIC-12 CONSOLIDATION—SPECIAL PURPOSE ENTITIES, A ...

FAS

HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...

FAS

HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...

200504

BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 22 20 May 2004 Our Ref.: C/IPC, M27642 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admiralt ...

D6 I2C

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

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IFRIC_D7&D8 BY E-MAIL AND BY POST Our Ref.: C/UII 15 September 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, Lon ...

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Professional Diploma in Insolvency 2013-2014 Congratulations to the 13 candidates who have successfully completed the Professional Diploma in Insolvency 2013-2014. Graduates may now use the titles SQ ...

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New Books in Library (Jan 2014) Banking Title /Author: Dead bank walking : one gutsy bank's struggle for survival and the merger that changed banking forever /Robert H. Smith ; with Michael K. Cro ...

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The Institute's first specialist qualification (SQ) is the professional diploma in insolvency programme (known as the "diploma in insolvency" before the 2013-14 programme). The programme ...

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New Books in Library (Feb 2012) Audit and Assurance Title /Author: 企業內部控制審計政策解讀與操作指引/本書課題組著Publisher: 大連: 東北財經大學出版社Year: 2011 Call No.: HF5668.25 .Q594 2011 Subject: Auditing, Internal—China Title /Au ...

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How to Equip Yourself and Your Child for Hong Kong Kindergartens Guest Speaker: Janice Hou B.A. (Psychology), M. Ed (Gifted Education) The Whole Child Education Center Founder and Education & Deve ...

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pub-forsale

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

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Clarification on the participation of HKICPA in electoral activities in Taiwan

(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...

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Mainland and Hong Kong Standards Convergence The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the finan ...

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New Books in Library (Apr 2014) Auditing Title /Author: Internal Control : integrated framework /COSO ISBN: 9781937352387 (set) Publisher: American Institute of Certified Public Accountants Year: 2013 ...

Nina CWB_Long Staying Package

Monthly Rental Rate From HK10,800 net up Long Staying Package 長期住宿計劃Nina Hotel Causeway Bay 銅鑼灣如心酒店月租價格由淨價港幣10,800起Discover more 了解更多More details and enquiries 詳情及查詢: 2280 2983 sarachan@ninahotelgroup ...

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Event Code Subject Title Login ESEREF09601 Risk Management and Internal Control Articles of Association Login ESEREF09501 Risk Management and Internal Control Impact of Fintech on Compliance and Risk ...

2021

Date Topic 13 December 2021 YMC & FSIG joint webinar: Latest development of cryptocurrency market and trading strategies Available period: 29 November 2021 - 30 November 2022 Young Members Virtual ...

141105i

時間活動地點1000 -1045 從福田口岸乘旅巴前往天頌專案福田口岸1045 -1115 1115 -1215 座談會: 1. 港鐵(深圳)龍華4號線的發展及建造概要2. “天頌”-港鐵“軌道與物業綜合發展模式”在深圳的應用港鐵深圳會議室1215 -1245 參觀天頌專案天頌銷售中心/工地1245 -1255 前往午膳-1255 -1400 午膳紅山站稻香餐廳1400 -1410 乘旅巴前住深圳 ...

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Course Grid课程分布表Name of University/ Programme Provider大学/ 课程营运机构名称：Name of Programme专业名称：Mode of Study学习模式（Full-time/ Part-time 全日/在职制）：Curriculum for meeting QP's registration requirements满足报考QP的 ...

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Investors hardly go into the detail about a company's annual reports and figures. Armed with professional accounting and practical experience, Wong Ling, being an ex-investment banker and a corpor ...

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麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

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HKICPA BUSINESS CASE COMPETITION 2018 Register now Date: 25 November 2018 (Sunday) Time: 9:00 a.m. -4:00 p.m. Venue: Harbour Grand Hong Kong Hotel Your golden chance to win • attractive cash prizes an ...

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HKICPA Award Ceremony for Secondary Schools 2017-2018 Important notes for Top Students of HKICPA/HKABE BAFS Mock Examination Before the ceremony You must arrive at the venue by 1:15 p.m. to attend a ...

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New Books in Library (Apr 2012) Business Finance Title /Author: Mastering financial calculations : a step-by-step guide to the mathematics of financial market instruments /Bob Steiner ISBN: 9780273750 ...

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P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

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HKICPA Accounting & Business Management Case Competition 2013-2014 (Secondary Schools Group) Event details: Date : 10 May 2014, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen& ...

Vogue Laundry_pick up service

Terms & Conditions: Minimum net spending is 150. This service is not applicable for express service, monthly package and other promotion offers. Earn Asia Miles when you meet minimum net spending ...

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1 HKICPA Examination in BAFS Recommended Reading List Paper 2 – Fundamentals of Financial and Management Accounting Author Title Publisher 1) Patrick Kin-wai Ho, Andy Tak-ming Li BAFS in the New World ...

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1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

20150513_ETSI_B

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hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

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HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

TJG Catalogue

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10 finance & management march 2012 finance & management Before October 2011, the board members of Olympus thought they could carry on hiding huge, decades-old losses. They hadn’t reckoned on t ...

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CE_update_July16

7 July 2016 Dear members, Chief Executive's Update – Greater opportunities for members to become partners in Mainland CPA firms Hong Kong CPAs can now become partners in a Mainland CPA firm, as lo ...

0503002e

To: Assignment/Business Section Editor, (FOR IMMEDIATE RELEASE) Hong Kong Institute of CPAs Announces Latest Development on Financial Reporting for Small and Medium-sized Entities (HONG KONG, 2 March ...

050131e

To: Assignment/Business Section Editor (FOR IMMEDIATE RELEASE) Hong Kong Institute of CPAs Issues Draft Interpretation on How Revenue is Recognised by Property Developers (HONG KONG, 31 January 2005) ...

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1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...

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BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

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北京师范大学—香港浸会大学联合国际学院会计学专业课程学生/毕业生入读QP之学科规定(2011) QP课程学科范畴大学学科名称(必修) 单元A -财务汇报Financial Reporting Principles of Accounting I (ACCT2010) Principles of Accounting II (ACCT2020) Intermediate Accounting I ( ...

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List of candidate

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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 ...

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P00 Module C Business Assurance pre-workshop materials LN 090712

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B_WK1_Guidance Notes (Dec10)_2

B_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...