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lpa

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 J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

Release Date: 2012-04-12

File Type: pdf | Size: 1 MB

A - Supplement (June 2012)

A - Supplement (June 2012) 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 J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...

File Type: pdf | Size: 5 MB

ssap02

SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...

Release Date: 2004-05-28

File Type: pdf | Size: 165 KB

snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

Release Date: 2014-04-15

File Type: pdf | Size: 123 KB

i2c-ed-offsetting

1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES Commen ...

Release Date: 2011-01-31

File Type: pdf | Size: 267 KB

20121106_ModuleA_PartII

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Release Date: 2012-11-06

File Type: pdf | Size: 2 MB

ssap05

SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...

Release Date: 2004-05-28

File Type: pdf | Size: 172 KB

Internal Competition

Standard Chartered Hong Kong Marathon 2010 HKICPA -Results Men Full marathon Category Net Time Family name Given name Champion Full marathon 03:13:21 Chan Ching Ho Charles 1st runner up Full marathon ...

Release Date: 2010-03-17

File Type: pdf | Size: 11 KB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

Release Date: 2015-06-18

File Type: pdf | Size: 181 KB

ssap22

SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...

Release Date: 2004-05-28

File Type: pdf | Size: 133 KB

HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

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Paper2

Paper 2 –Submission Paper: Underlying items Potential Implementation Questions Insurance contracts with direct participation features are defined based on the concept of underlying items. For many par ...

File Type: pdf | Size: 320 KB

hkex

1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...

Release Date: 2013-01-15

File Type: pdf | Size: 50 KB

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

Release Date: 2004-05-28

File Type: pdf | Size: 180 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

Release Date: 2004-05-28

File Type: pdf | Size: 113 KB

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

Release Date: 2005-09-30

File Type: pdf | Size: 105 KB

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lpa

A - Supplement (June 2012)

ssap02

snap_marco

i2c-ed-offsetting

20121106_ModuleA_PartII

ssap05

Internal Competition

ed_ias19

ssap22

HKAS 32_2023

Paper2

hkex

ssap15

ssap11

Draft_Technical_Correction_1

ms02iisg

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Financial Reporting - commonly asked technical questions (Standards currently effective)

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)