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Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

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QP exam sharing forum_MA (revised)_Upload

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File Type: pdf | Size: 1 MB

snap_smerfi

IFRS for SMEs Standard Request for Information January 2020 Snapshot: Comprehensive Review of the IFRS for SMEs Standard This Snapshot provides an overview of the Request for Information on the second ...

File Type: pdf | Size: 141 KB

update243

i Update No. 243 (Issued 14 August 2020) This Update relates to issuance of Classification of Liabilities as Current or Non-current (Amendments to HKAS 1 Presentation of Financial Statements). The ame ...

File Type: pdf | Size: 298 KB

1892_CC2022_HK_booklet

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-24 from the finalist teams Acknowledgement 25Hong Kong Institute of CPAs -All copyright reserved 1 ...

File Type: pdf | Size: 8 MB

BCC Programme Booklet 2023

Table of contents Adjudication panel 1 Programme rundown 2 Executive summaries of written proposals 3-23 from the finalist teams Acknowledgement 24Hong Kong Institute of CPAs -All copyright reserved 1 ...

File Type: pdf | Size: 10 MB

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

Release Date: 2024-05-20

ETS M14 Jun 2023

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Release Date: 2021-11-04

CAC2018_Leaflet

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 ...

Release Date: 2018-07-23

File Type: pdf | Size: 572 KB

AMLmanual_orderForm_180705

Order now Anti-money laundering procedures manual for accountants Notes: 1. Stock is now available for purchase and collection in person at the Institute’s Member Services Counter on 27th Floor, Wu Ch ...

Release Date: 2018-07-05

File Type: pdf | Size: 795 KB

keynotes

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

Release Date: 2018-05-21

File Type: pdf | Size: 236 KB

KPMG_Workshop_Schedule

KPMG In-house Workshop of Module C and D (June 2017 intake)Updated as at 15 March 2017*Changes highlighted in redRemarks:1. Please sign-in in classroomModule CModule DClass 1Class 1 CHK3C2101CHK3D2101 ...

Release Date: 2017-03-15

File Type: pdf | Size: 29 KB

GZ_CF_rundown_with_map_for_main_forum_v2

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

Release Date: 2016-02-12

File Type: pdf | Size: 464 KB

GZ_CF_rundown_with_map_for_main_forum

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

Release Date: 2016-01-19

File Type: pdf | Size: 465 KB

Topic4

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 4 De facto subsidiaries Question 4.1: Whether consolidating ...

Release Date: 2015-06-19

File Type: pdf | Size: 186 KB

2015

DateSubject 31 December 2015 IASB Request for Views 2015 Agenda Consultation - Comment letters received 30 December 2015 IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Adv ...

Release Date: 2015-01-30

2015

Release Date: 2015-01-30

Workshop Topics Module A Workshop 2_1

Workshop Topics Module A (June 2014) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to account for an interest free loan from a parent compa ...

Release Date: 2014-06-04

File Type: pdf | Size: 88 KB

20140220

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 20 and 27 February 2014, Thursdays 6:30 p.m. – 9:30 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/ ...

Release Date: 2014-01-02

File Type: pdf | Size: 104 KB

Workshop Topics Module A Workshop 2

Workshop Topics Module A (December 2013) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed • Recognition/de-recognition criteria to reflect the modification of the loan • The requi ...

Release Date: 2013-12-09

File Type: pdf | Size: 46 KB

20130318

Date 18 March 2013,Monday 14 March 2013, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong ...

Release Date: 2013-03-05

File Type: pdf | Size: 105 KB

20130115

Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 15 January 2013, Tuesday 6:45 p.m. – 9:45 p.m. The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Ce ...

Release Date: 2012-11-07

File Type: pdf | Size: 103 KB

otw_tentative_schedule_2012

HKICPA OTW 2012Training Schedule as at 25 April(The time and date of the training sessions are subject to change.)DateSection/EventDistanceOptionDistanceTotalRemarksin kmin kmin kmSaturday, 7 April, 2 ...

Release Date: 2012-04-25

File Type: pdf | Size: 22 KB

Bloomsbury_0514

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 ...

Release Date: 2012-03-28

File Type: pdf | Size: 1 MB

20120517

Date 17 May 2012, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM Ch ...

Release Date: 2012-02-21

File Type: pdf | Size: 110 KB

2012_Recruitment leaflet

The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2012”. Release pressure with joy, get fitness and build network. You neither have to be a good swimmer ...

Release Date: 2012-01-31

File Type: pdf | Size: 190 KB

I2C-agendacon

28 July 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR VIEWS ON AGENDA CONSULTATION 2011 Comments to be received by 9 Novemb ...

Release Date: 2011-07-27

File Type: pdf | Size: 82 KB

20110107F

Date 7 January 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM C ...

Release Date: 2011-01-03

File Type: pdf | Size: 100 KB

20110107

Release Date: 2010-12-30

File Type: pdf | Size: 100 KB

sem-hkfrs-update-2009-10

Date 4 March 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR 8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. LAM Chi Yuen, Nelson FCPA ...

Release Date: 2010-01-20

File Type: pdf | Size: 91 KB

W090926

Persuasive Communication: Think On Your Feet (Re-run) Programme Code: Speaker Miss Angela Shing, BBus MSc MPT IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking sect ...

Release Date: 2009-08-14

File Type: pdf | Size: 142 KB

W090718A

Release Date: 2009-06-17

File Type: pdf | Size: 50 KB

W090516

9 Understanding Accumulator for Accountants (Part 1) (re-run) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a master’s degree holder, Mr. Wong is an informed practitioner with over 1 ...

Release Date: 2009-03-10

File Type: pdf | Size: 110 KB

W090516

Release Date: 2009-03-10

File Type: pdf | Size: 110 KB

S090109

Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...

Release Date: 2008-12-04

File Type: pdf | Size: 87 KB

S090109

Release Date: 2008-12-04

File Type: pdf | Size: 87 KB

Infos_jan09

Do you want to be a CPA? Do you want to know more about the Qualification Programme? Do you know that you may be eligible to claim your fees to study QP from the Government’s Continuing Education Fund ...

Release Date: 2008-11-27

File Type: pdf | Size: 336 KB

Cyberport

Information Technology Interest Group (ITIG) Site Visit to the 2007 How technologies advance your working life? Host Microsoft Hong Kong Limited and ESRI China (HK) Limited Date 24 August 2007, Frida ...

Release Date: 2007-08-01

File Type: pdf | Size: 143 KB

Cyberport

Release Date: 2007-08-01

File Type: pdf | Size: 143 KB

Concordance_IASE_ED_SME

Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

Release Date: 2007-04-03

File Type: pdf | Size: 15 KB

stu_card

01/03 REPLY SLIP (For students without a HKICPA Affinity Credit Card) To: Ms. Helen Wong Office Hour: Assistant Director (Education & Training), Mon. to Fri. Hong Kong Institute of Certified Publi ...

Release Date: 2004-08-16

File Type: pdf | Size: 27 KB

Workshop Topics Module A Workshop 2 (Dec 2015)

Workshop Topics Module A Workshop 2 (Dec 2015) Workshop Topics Module A (December 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Discussion on the "Fixed for Fixed&q ...

File Type: pdf | Size: 77 KB

Workshop Topics Module A Workshop 2 (June 2015)

Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...

File Type: pdf | Size: 77 KB

A_Workshop Topics Workshop 2 (June 2016)

A_Workshop Topics Workshop 2 (June 2016) Workshop Topics Module A (June 2016) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed Recognition/de-recognition criteria to reflect the ...

File Type: pdf | Size: 102 KB

20140220_Seminar on Financial Instruments Standards (Part I+II)

20140220_Seminar on Financial Instruments Standards (Part III) Date Time Venue Speaker Language Class size Enrolment fee Enrolment deadline 20 and 27 February 2014, Thursdays 6:30 p.m. – 9:30 p.m. The ...

File Type: pdf | Size: 104 KB

DutyRoster(19-23Jan2015)

DutyRoster(19-23Jan2015) Duty Roster for 19 -23 January 2015 ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking No. Title Name 19-Jan-14 20-Jan-14 21-Jan-14 22-J ...

File Type: pdf | Size: 4 KB

cl1_tad917

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions Date: Friday, 24 March 2023 4:40:53 pm Attachments: image0 ...

File Type: pdf | Size: 272 KB

Tesla Offer til Sep 2024

Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...

File Type: pdf | Size: 654 KB

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

Release Date: 2019-03-25

File Type: pdf | Size: 827 KB

Order_D-14-0979P

1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

Release Date: 2017-01-05

File Type: pdf | Size: 83 KB

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Search Result for "9.bj.cn" : 1251 - 1300 of 10790

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Module D (Dec 2017)_Answer

QP exam sharing forum_MA (revised)_Upload

snap_smerfi

update243

1892_CC2022_HK_booklet

BCC Programme Booklet 2023

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

ETS M14 Jun 2023

CAC2018_Leaflet

AMLmanual_orderForm_180705

keynotes

KPMG_Workshop_Schedule

GZ_CF_rundown_with_map_for_main_forum_v2

GZ_CF_rundown_with_map_for_main_forum

Topic4

2015

2015

Workshop Topics Module A Workshop 2_1

20140220

Workshop Topics Module A Workshop 2

20130318

20130115

otw_tentative_schedule_2012

Bloomsbury_0514

20120517

2012_Recruitment leaflet

I2C-agendacon

20110107F

20110107

sem-hkfrs-update-2009-10

W090926

W090718A

W090516

W090516

S090109

S090109

Infos_jan09

Cyberport

Cyberport

Concordance_IASE_ED_SME

stu_card

Workshop Topics Module A Workshop 2 (Dec 2015)

Workshop Topics Module A Workshop 2 (June 2015)

A_Workshop Topics Workshop 2 (June 2016)

20140220_Seminar on Financial Instruments Standards (Part I+II)

DutyRoster(19-23Jan2015)

cl1_tad917

Tesla Offer til Sep 2024

update102

Order_D-14-0979P