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Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

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Module D (Jun 14)_Answer

Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...

File Type: pdf | Size: 124 KB

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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Cir_2011(1-4)

Cir_2011(1-4) CPA CPA CPA Basketball Competition Basketball Competition Basketball Competition Basketball Competition 201 1 Date s Saturday, Saturday, Saturday, 14 May 20 May 20May 20 11 (1st match 1s ...

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QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

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TFEC IR(Amt)(No 4) Bill 2015 submission

TFEC IR(Amt)(No 4) Bill 2015 submission By email (bc_102_15@legco.gov.hk) and by hand 21 January 2016 Your Ref.: CB4/BC/2/15 Our Ref.: C/RIF, M104210 Hon. Kenneth Leung Chairman, Bills Committee on In ...

File Type: pdf | Size: 167 KB

Basic Financial Ratio Analysis and Implication

1 BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION Hong Kong Institute of Certified Public Accountants, 2018. All rights reserved. Dr. Stacy Wang Assistant Professor Hang Seng University of Hong Kong C ...

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04ms

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 April 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...

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MPS_D_PartI

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

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rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

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CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

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FE (Jun 15) Paper II_Question

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FE (Jun 15) Paper I_Question

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i2ced_coepartg

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

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ms_rd

1 Meeting Summary of HKICPA Roundtable Discussion Date: 8 April 2021, Thursday Time: 4:00 p.m. – 6:00 p.m. IASB Request for Information (RFI) – Post–implementation Review (PIR) of IFRS 10, 11 and 12 E ...

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631st_220210_Strategy_Day

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632nd_21 March 2022

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ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

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ig_s1

Illustrative Guidance on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

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cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

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Case question_Mainland of China

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2021 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

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273720

2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...

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sub_iesbat

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...

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Compliance_AnnualReport2022

COMPLIANCE A Legacy of Public Protection 2022 Annual ReportAbbreviations used CPA Certified Public Accountant FRC Financial Reporting Council HKICPA /Institute Hong Kong Institute of Certified Public ...

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FE (Jun 15) Paper II_Question_v2

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FE (Dec 16) Paper II_Answer

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FE (Dec 15) Paper II_Question

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FE (Dec 15) Paper I_Question

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Module B (Dec 2016)_Answer

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FE (Jun 18) Paper II_Question

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FE (Jun 15) Paper I_Question_v2

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FE (Dec 17) Paper I_Answer

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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MC (Jun 2018)_Answer

MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...

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Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

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Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

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MPS_D_PartI

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File Type: pdf | Size: 362 KB

ms1112

Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...

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sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

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resp_hkicpa

Page 1 of 9 December 2019 A Response to the EFRAG’s Crypto-Assets – Outreach Questionnaire By the Standard Setting Department of the HKICPA Objective 1. The Hong Kong Institute of Certified Public Acc ...

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logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

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ie16

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

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logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

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255

1 Minutes of the 255th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 February 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...

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paper30507

1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...

File Type: pdf | Size: 486 KB

ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

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2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 676 KB

2020 Case Competition_v12_Clean HK Sub-degree Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 656 KB

update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

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Search Result for "百度搜索引擎排名优化咨询微信号：lgooxc 外网搜索引擎,武安市云盘搜索引擎so" : 8951 - 9000 of 9587

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Module A (Dec 14)_Answer_2

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Module D (Dec 14)_Answer

Module D (Jun 2017)_Answer

Cir_2011(1-4)

QPCAC2017_Case_Background_and_Questions_Final(HK)

TFEC IR(Amt)(No 4) Bill 2015 submission

Basic Financial Ratio Analysis and Implication

04ms

MPS_D_PartI

rfi_sem

CPAs for NGOs workshop (21July2017)_FINAL

FE (Jun 15) Paper II_Question

FE (Jun 15) Paper I_Question

i2ced_coepartg

ms_rd

631st_220210_Strategy_Day

632nd_21 March 2022

ecarticle

ig_s1

cl7_ra

Case question_Mainland of China

273720

sub_iesbat

Compliance_AnnualReport2022

FE (Jun 15) Paper II_Question_v2

FE (Dec 16) Paper II_Answer

FE (Dec 15) Paper II_Question

FE (Dec 15) Paper I_Question

Module B (Dec 2016)_Answer

FE (Jun 18) Paper II_Question

FE (Jun 15) Paper I_Question_v2

FE (Dec 17) Paper I_Answer

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

MC (Jun 2018)_Answer

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MPS_D_PartI

ms1112

sublog12

resp_hkicpa

logjan20

ie16

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255

paper30507

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2020 Case Competition_v12_Clean HK Undergraduate Final

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update236