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typhoon

Bad Weather Arrangement for CPD Programme All scheduled CPD programmes will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is hoisted. Cancelled programme ...

Release Date: 2010-10-22

File Type: pdf | Size: 45 KB

typhoon-old

Release Date: 2008-09-08

File Type: pdf | Size: 45 KB

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

File Type: pdf | Size: 330 KB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

Release Date: 2017-09-13

File Type: pdf | Size: 231 KB

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

Release Date: 2019-03-25

File Type: pdf | Size: 275 KB

update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

Release Date: 2019-03-25

File Type: pdf | Size: 684 KB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

File Type: pdf | Size: 338 KB

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

Release Date: 2019-03-25

File Type: pdf | Size: 673 KB

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

HKICPA_timetable for public_20202

Important Dates for Module Enrolment Module Enrolment Period Module Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment PeriodModule Enrolment Period ...

File Type: pdf | Size: 265 KB

BadWeather-2009

Bad Weather Arrangement for Practical Training Function All scheduled Practical Training Functions will be cancelled when Tropical Cyclone Warning Signal No. 8 or higher or Black Rainstorm Warning is ...

Release Date: 2009-08-13

File Type: pdf | Size: 44 KB

Briefing sessionSSrundownto AAs 25 Sept

“Rich Kid, Poor Kid” programme Storytelling for primary school sessions Briefing session for Accountant Ambassadors Programme rundown Time Particulars 6:45 p.m. Registration 7:00 – 7:10 p.m. Welcome r ...

File Type: pdf | Size: 195 KB

Briefing sessionRSrundownto AAs 26 SeptGH

“Rich Kid, Poor Kid” programme Workshop for secondary school sessions Briefing session for Accountant Ambassadors Date: 26 September 2019 Time: 7 p.m. – 8:30 p.m. Venue: Board Room – Hong Kong Institu ...

File Type: pdf | Size: 191 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

File Type: pdf | Size: 314 KB

pr_ifrs8

The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...

Release Date: 2017-03-29

File Type: pdf | Size: 112 KB

F121030

Financial Reporting Forum HKFRS 8 Operating Segments: Application Issues Date 30 October 2012 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s ...

Release Date: 2012-09-14

File Type: pdf | Size: 110 KB

butyphoon

CLASSES ARRANGEMENTS ON THE APPROACH OF TYPHOON/RAINSTORM Typhoon 1. All classes will be cancelled when Typhoon Signal No. 8 or above is hoisted. If this takes place in the middle of the day, all clas ...

Release Date: 2010-10-21

File Type: pdf | Size: 38 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

Release Date: 2006-05-04

File Type: pdf | Size: 5 MB

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋，為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

File Type: pdf | Size: 1 MB

HKICPA_timetable for public_20201

File Type: pdf | Size: 276 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

031009

Professional Interest Group Activities Insolvency Interest Group (IIG) Dinner Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Lessons from the Equitable Life Story Speaker : Mr. Robin Spencer, Global ...

Release Date: 2009-03-19

File Type: pdf | Size: 15 KB

031009

Release Date: 2009-03-19

File Type: pdf | Size: 15 KB

Financial reporting issues

Disclosure under HKAS 8 Accounting Policies Changes in Accounting Estimates Question A3 - Disclosure under HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors For financial years th ...

Release Date: 2019-04-23

HKICPAtimetable for public20202 1 Sept

File Type: pdf | Size: 269 KB

Module C_Feb 10_Question

Module C (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropria ...

Release Date: 2010-08-05

File Type: pdf | Size: 50 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 324 KB

hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

Release Date: 2019-03-25

File Type: pdf | Size: 1000 KB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

Release Date: 2015-08-06

File Type: pdf | Size: 574 KB

tue1509

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

Release Date: 2015-06-18

File Type: pdf | Size: 194 KB

src141013

A Tribute to Broadway Musicals What better way to unwind than to immerse in classical music and songs from famous Broadway musicals after a hard day's work? Movie clips of some popular Broadway m ...

Release Date: 2014-10-10

File Type: pdf | Size: 240 KB

gMPFLSP

1 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. The HKIC ...

File Type: pdf | Size: 1 MB

140826

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

Release Date: 2014-09-12

File Type: pdf | Size: 285 KB

Module A _Jun14_Question

Module A (June 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentatio ...

Release Date: 2014-06-30

File Type: pdf | Size: 102 KB

Module A _Jun14_Question_1

Release Date: 2014-06-30

File Type: pdf | Size: 102 KB

oct

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Foxtrot – Elementary I Cha Cha – Elementary II Rumba ...

Release Date: 2012-10-22

File Type: pdf | Size: 363 KB

ED-IAS24_Submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...

Release Date: 2009-03-16

File Type: pdf | Size: 52 KB

ED-IAS24_Submission

Release Date: 2009-03-16

File Type: pdf | Size: 52 KB

Module C (Dec 13)_Question

Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 102 KB

Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 106 KB

Module C (Dec 13)_Question_2

Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 103 KB

IASB I2C post

Sender: Maybin Katherine Date: Tue 1/3/11 Subject: Post-implementation reviews of IFRSs Attachment: NSS Mar 2011 PIR AP4.doc NSS Mar 2011 PIR AP4A.doc Sent on behalf of Michael Stewart and Joanna Yeoh ...

Release Date: 2011-03-31

File Type: pdf | Size: 306 KB

File Type: pdf | Size: 384 KB

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Search Result for "8.hi.cn" : 101 - 150 of 12327

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typhoon

typhoon-old

Module 8

ed_20175_1

ed_20175

contentpage

update210

update277

update098

update248

HKICPA_timetable for public_20202

BadWeather-2009

Briefing sessionSSrundownto AAs 25 Sept

Briefing sessionRSrundownto AAs 26 SeptGH

Module D (Jun 12)_Question

ofcr

pr_ifrs8

F121030

butyphoon

calendar

Ren_Dynasty Mooncake 2022 Aug Leaflet

HKICPA_timetable for public_20201

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

031009

031009

Financial reporting issues

HKICPAtimetable for public20202 1 Sept

Module C_Feb 10_Question

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question

hkfrs8

HKFRS 8_2023

update117

tueseries

tue1509

src141013

gMPFLSP

140826

Module A _Jun14_Question

Module A _Jun14_Question_1

oct

ED-IAS24_Submission

ED-IAS24_Submission

Module C (Dec 13)_Question

Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_2

IASB I2C post

Module A (Dec10)_Answer

src160105e

150908I