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Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

File Type: pdf | Size: 277 KB

ag_rent

Page 1 of 10 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 onl ...

File Type: pdf | Size: 1 MB

SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

Release Date: 2018-10-04

File Type: pdf | Size: 1 MB

FE (Jun 17) Paper II_Question

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File Type: pdf | Size: 203 KB

Module B 20140430 upload

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Release Date: 2014-05-21

File Type: pdf | Size: 492 KB

update205

i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...

Release Date: 2019-03-25

File Type: pdf | Size: 777 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

iarac

FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...

Release Date: 2017-08-28

File Type: pdf | Size: 534 KB

bMRAC

FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...

Release Date: 2006-06-15

File Type: pdf | Size: 83 KB

ialoginpwdmenu

Hong Kong Institute of Certified Public Accountants Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID /Password (International Affiliates)’ screen to re ...

Release Date: 2005-11-28

File Type: pdf | Size: 2 MB

studentloginpwdmenu

Hong Kong Institute of Certified Public Accountants Page 1 Acquire/Forget Student Login ID and Password You need to access ‘Forget Login ID /Password (Student)’ screen to retrieve your Login ID and Pa ...

Release Date: 2005-05-03

File Type: pdf | Size: 2 MB

ialoginpwdmenu

Acquire/Forget International Affiliates Login ID and Password You need to access ‘Forget Login ID / Password (International Affiliates)’ screen to retrieve your Login ID and Password if you acquire or ...

File Type: doc | Size: 3 MB

memberloginpwdmenu

Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ID and Password, click ...

File Type: doc | Size: 1 MB

memberloginpwdmenu(2)

memberloginpwdmenu(2) Acquire/Forget Member Login ID and Password You need to access ‘Forget Login ID / Password (Member)’ screen to retrieve your Login ID and Password if you acquire or forget Login ...

File Type: doc | Size: 1 MB

20141125_ETS_B_S4

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Release Date: 2014-12-02

File Type: pdf | Size: 567 KB

ED-RR-Activities-IE

Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...

Release Date: 2009-07-22

File Type: pdf | Size: 185 KB

20121206_ModuleC_Essay

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Release Date: 2012-12-18

File Type: pdf | Size: 3 MB

0129-1

IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...

Release Date: 2011-08-02

File Type: pdf | Size: 710 KB

ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

Release Date: 2010-03-15

File Type: pdf | Size: 80 KB

在人才爭奪戰中脫穎而出

新冠疫情的出現改變了何謂理想工作的定義。除了優厚薪酬或是景觀極佳的角落辦公室外，員工現在還提出其他要求，而公司也正盡力回應相關要求。在本文中，多位專家共同探討在目前複雜的招聘環境下，公司可採取哪些措施吸引和留住人才。撰文：Jeremy Chan 插圖：Gianfranco Bonadies 我們曾經認為我們將會重返辦公室並且一切如常。隨着新冠疫苗於2021年初問世，全球民眾在其後18個月陸續接種 ...

Release Date: 2021-05-20

Corrigendum-0852C-0427

CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...

Release Date: 2016-04-26

File Type: pdf | Size: 19 KB

HKModBErrata2017CLP_clean_1

Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...

Release Date: 2016-12-21

File Type: pdf | Size: 120 KB

HKModBErrata2017CLP_clean

Release Date: 2016-12-21

File Type: pdf | Size: 120 KB

ed-supplementary

January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...

Release Date: 2011-01-31

File Type: pdf | Size: 421 KB

hksa800cfd

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 HKSA 800 Issued October 2009; revised July 2010 Effectiv ...

Release Date: 2019-03-25

File Type: pdf | Size: 198 KB

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

Release Date: 2016-10-06

File Type: pdf | Size: 329 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

Release Date: 2015-08-05

File Type: pdf | Size: 326 KB

exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

Release Date: 2014-08-13

File Type: pdf | Size: 243 KB

Learning Resources

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Release Date: 2019-01-11

cparesendloginform

Forgotten or Change CPA Practice's Login ID To: Operation and Finance Department Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hon ...

Release Date: 2007-07-30

File Type: pdf | Size: 182 KB

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Module B (Jun 17)_Answer

ag_rent

SCPD18101001_HandoutToParticipants

FE (Jun 17) Paper II_Question

Module B 20140430 upload

update205

update186

iarac

bMRAC

ialoginpwdmenu

studentloginpwdmenu

ialoginpwdmenu

memberloginpwdmenu

memberloginpwdmenu(2)

20141125_ETS_B_S4

ED-RR-Activities-IE

20121206_ModuleC_Essay

0129-1

ou-order

在人才爭奪戰中脫穎而出

Corrigendum-0852C-0427

HKModBErrata2017CLP_clean_1

HKModBErrata2017CLP_clean

ed-supplementary

hksa800cfd

CFW160620ans

examans

exam_answerold

Learning Resources

cparesendloginform