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qa-report2015

Quality Assurance Report 2015Content Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 12 monitoring programme Our findings Practice revi ...

Release Date: 2016-03-24

qa-report2015

Release Date: 2016-03-24

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

A_WK1_Guidance Notes (Dec10)

A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 461 KB

ed-pn852

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...

Release Date: 2003-07-15

ed-pn852

Release Date: 2003-07-15

File Type: pdf | Size: 461 KB

ED-OtherAmend

Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...

Release Date: 2009-07-14

File Type: pdf | Size: 391 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

Release Date: 2013-08-14

File Type: pdf | Size: 219 KB

hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

File Type: pdf | Size: 439 KB

1416imp

Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs 2014-2016 Cycle Annual Improvements to HKFRSs Issued March 2017 ANNUAL IMPROVEMENTS TO HKFRSs 2014–2016 CYCLE Copyright 2 COPYRIGH ...

File Type: pdf | Size: 229 KB

A1b

7 Ms Lee advised that the proposed changes of the ED were significant and would have impact on the financial reporting for both lessees and lessors in substantially all lease transactions. It was yet ...

Release Date: 2012-03-29

File Type: pdf | Size: 142 KB

Module A 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 61 KB

PR_IFRIC_D21

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 5 ...

Release Date: 2007-07-05

PR-IFRIC-D21

Release Date: 2007-07-05

File Type: pdf | Size: 61 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 KB

ED-improve-IFRS-rd

Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...

Release Date: 2009-08-26

File Type: pdf | Size: 317 KB

Module D Taxation Part 1

Qualification Programme Module D:Taxation 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 D Taxation L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

key-proposals-e

1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...

Release Date: 2011-01-27

File Type: pdf | Size: 72 KB

ssap33rm

TheHong Kong MARCH 2002 ACCOUNTANT 65 TECHNICAL BRIEFING SSAP 33 Discontinuing Operations New Statement of Standard Accounting Practice (SSAP) 33, DiscontinuingOperations, requires additional financia ...

Release Date: 2002-03-12

File Type: pdf | Size: 63 KB

MPS_Module_D_Part_I_Jun2017

1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...

Release Date: 2017-04-21

MPS_Module_D_Part_I_Jun2017

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File Type: pdf | Size: 124 KB

Module D (Jun 14)_Answer

Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...

CL4_sslb

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) IASB Question HKAB Comments Question 1—Measurement of the right-of-use ...

File Type: pdf | Size: 146 KB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

Release Date: 2015-05-29

20150528_ETSII_D

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File Type: pdf | Size: 414 KB

qa-annual-report-2010

Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

Release Date: 2011-04-11

20221025274

1 Minutes of the 274th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 October 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observ ...

File Type: pdf | Size: 251 KB

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

File Type: pdf | Size: 884 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Monday, February 04, 2013 7:02 PM To: Simon Riley; Winnie Chan Cc: ComMem-DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FR ...

Release Date: 2013-04-19

File Type: pdf | Size: 122 KB

Hang Lung.13-Aug-04

p 1m HANG UNG PROPERTIES I 13th August 2004 Mr. Simon Riley Technical Director (Financial Reporting) Hong Kong Society of Accountants 4th Floor Tower Two, Lippo Centre 89 Queensway Hong Kong Dear Sir ...

Release Date: 2004-08-26

File Type: pdf | Size: 264 KB

Hang Lung

Release Date: 2004-08-26

File Type: pdf | Size: 264 KB

update196

i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...

update059

Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...

File Type: pdf | Size: 376 KB

PR_IFRS_5

Release Date: 2008-09-25

File Type: pdf | Size: 33 KB

PR-IFRS-5

Release Date: 2008-09-25

File Type: pdf | Size: 33 KB

pn852

PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...

File Type: pdf | Size: 253 KB

Module A (Dec 16)_Answer

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File Type: pdf | Size: 484 KB

wga-case2-template

working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...

File Type: xls | Size: 101 KB

ED_IAS_27_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...

Release Date: 2005-06-30

File Type: pdf | Size: 392 KB

ED-IAS-27-CSFS

Release Date: 2005-06-30

File Type: pdf | Size: 392 KB

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

File Type: pdf | Size: 150 KB

ssap24

SSAP 24 (April 1999) 1 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES (Issued April 1999) The standards, which have been set in bold italic type, should ...

Release Date: 2004-05-28

Flashcard_Module A(5th edition)

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