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HKICPA_AR2020_EN_20201125V3_final

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File Type: pdf | Size: 9 MB

10clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...

File Type: pdf | Size: 607 KB

10mkr

File Type: pdf | Size: 608 KB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

Release Date: 2015-03-16

File Type: pdf | Size: 8 MB

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

Release Date: 2013-12-06

File Type: pdf | Size: 1 MB

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 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-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

Release Date: 2013-07-18

File Type: pdf | Size: 18 MB

frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

Release Date: 2012-07-27

File Type: pdf | Size: 11 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

Release Date: 2019-03-25

File Type: pdf | Size: 3 MB

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

Release Date: 2014-03-05

File Type: pdf | Size: 1 MB

ed_sme13cl

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements which cover ...

Release Date: 2013-08-20

File Type: pdf | Size: 1 MB

ed_sme13

Release Date: 2013-08-20

File Type: pdf | Size: 1 MB

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HKICPA_AR2020_EN_20201125V3_final

10clr

10mkr

LPMB_6thEdition

Module A Financial Reporting_Part 1

BAFS_notes

Module D Taxation Part 2

Module C Business Assurance_Part 2

cef-fr-handout

frs-refresher-course

Module D (5th edition)_Part 3

sme-frf&sme-frs_re

smefrf2019

hkfrs10

update227

update177

update141

tr

ed_sme13cl

ed_sme13