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President's_Statement

President's_Statement 6 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # When we look back to our 30th anniversary in ten or twenty years' time, we shall see it as a year whe ...

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香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

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Development Commitment MIC MIC Deputy

Qualification Programme (QP) Practical Experience Online System (Development Commitment – AE & AS) User Guide Page 1 of 5 Development Commitment (AE & AS) User Guide This user guide shows how ...

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Development Commitment AS

Qualification Programme (QP) Practical Experience Online System (Development Commitment – AE & AS) User Guide Page 1 of 5 Development Commitment (AE & AS) User Guide This user guide shows how ...

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23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2012-10-15

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pef-policy

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSHONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC A ...

File Type: pdf | Size: 218 KB

Module B (Jun 13)_Answer

Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...

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Module B (Dec10)_Question_1

Module B (Dec10)_Question_1 Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

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Module C (Jun 12)_Question

Module C (Jun 12)_Question Module C (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 argu ...

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Module B (Dec10)_Answer_1

Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...

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Module B (Dec10)_Question

Module B (Dec10)_Question Module B (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 114 KB

Module B (Dec10)_Answer

Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...

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circular_20180924

24 September September September September September September September September 201 8 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NCOur R ...

Release Date: 2018-10-09

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DTT_30-Oct-02

'1'.Ta6't' 111 '1'1\26t1 C: i rtified Public Accountants 2 IF, Wing On Centre 111 Connaught Road Central 1-1 ng Kong . :(852) 28521OO ..:(852)25411Qll mail@deloine.comlhk www. ...

Release Date: 2002-10-31

File Type: pdf | Size: 3 MB

1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

Release Date: 2019-03-25

File Type: pdf | Size: 153 KB

dcp-rule-08-101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

Release Date: 2006-10-24

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1_101

Release Date: 2006-10-24

File Type: pdf | Size: 123 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

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Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

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candidate3

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10K individual-96

Brenda S Y Leung

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pr-bcgd2015-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2015 Invites entries Focus on companies' efforts to strengthen disclosures and practices in internal controls, ri ...

Release Date: 2015-06-26

File Type: pdf | Size: 143 KB

adm_hkas211

Amendments to HKAS 21 Issued September 2023 Effective for annual reporting periods beginning on or after 1 January 2025 Lack of Exchangeability Amendments to HKAS 21 LACK OF EXCHANGEABILITY Copyright ...

File Type: pdf | Size: 421 KB

Eric-Fok

From: Dr. Eric Fok To: Paul Chan Sent: Tuesday, June 19, 2012 Dear Paul, Section 399 making the rich wins I have to voice my personal and my company’s opposition to this proposed section 399 of Compan ...

Release Date: 2012-06-22

File Type: pdf | Size: 33 KB

result_zoke around the island_website

Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...

Release Date: 2010-12-01

File Type: pdf | Size: 129 KB

hkas24

HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...

Release Date: 2010-03-18

File Type: pdf | Size: 86 KB

SoonyTang

Interview and write-up By Aldric Chau Route to success with QP Conquering varied business areas with QP In a highly cross-disciplinary subject as accounting, QP students come from all kinds of academi ...

Release Date: 2008-12-30

File Type: pdf | Size: 457 KB

Charitable_Fund

126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...

Release Date: 2003-11-13

File Type: pdf | Size: 504 KB

HKSA_Trust_Fund

A N N U A L R E P O R T 2 0 0 3 121 !"# %&' The HKSA Trust Fund To the Trustees of The HKSA Trust Fund We have audited the Trust Fund Account on pages 123 to 125 which has been prepared i ...

Release Date: 2003-11-13

File Type: pdf | Size: 416 KB

amend-hkfrs-7

Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...

Release Date: 2010-11-19

File Type: pdf | Size: 167 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

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

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Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

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Module C (Jun 12)_Answer

Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...

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s100826s

Recent Recent Recent Recent Recent developmentevelopmentevelopmentevelopment evelopmentevelopmentevelopmentevelopmentevelopments on HK company structureon HK company structureon HK company structure o ...

Release Date: 2010-06-28

File Type: pdf | Size: 182 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

Release Date: 2015-10-28

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Module D_MPS_Part 2

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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 ...

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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: 1 MB

ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

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MPS_Module_C_Part_I_Jun2017

1 Disclaimer 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 pur ...

Release Date: 2017-04-18

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MPS_Module_C_Part_I_Jun2017

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File Type: pdf | Size: 551 KB

20121206_ModuleC_Essay

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Release Date: 2012-12-18

File Type: pdf | Size: 3 MB

1283C_Corrigendum V1

DV T MATTER OF A Complaint made under Section 34(I) and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and refited to the Disciplinary Committtee under Section 33(3) ...

Release Date: 2018-08-30

File Type: pdf | Size: 19 KB

Web_SCMPHearst_20160511

SCMP Hearst Magazines Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliate ...

Release Date: 2016-05-24

File Type: pdf | Size: 134 KB

ifac-iapc

BY FAX & BY POST (0062 1 2122869570) Our Ref.: C/AUG, I/IFAC 26 September 2001 Mr. Manuel Sanchez Y Madrid, Chairman, IAPC Review Task Force, International Federation of Accountants, 535 Fifth Ave ...

Release Date: 2001-10-29

File Type: pdf | Size: 6 KB

File Type: pdf | Size: 297 KB

090119

Release Date: 2009-01-06

File Type: pdf | Size: 297 KB

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Search Result for "y-u.com.cn" : 101 - 150 of 990

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President's_Statement

cl7_ra

Development Commitment MIC MIC Deputy

Development Commitment AS

23

pef-policy

Module B (Jun 13)_Answer

Module B (Dec10)_Question_1

Module C (Jun 12)_Question

Module B (Dec10)_Answer_1

Module B (Dec10)_Question

Module B (Dec10)_Answer

circular_20180924

DTT_30-Oct-02

1_101

dcp-rule-08-101

1_101

Module D (Jun 11)_Question

Module D (Jun 11)_Question_1

candidate3

10K individual-96

pr-bcgd2015-en

adm_hkas211

Eric-Fok

result_zoke around the island_website

hkas24

SoonyTang

Charitable_Fund

HKSA_Trust_Fund

amend-hkfrs-7

ED-RR-Activities-IE

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer

Module C (Jun 12)_Answer

s100826s

Module D_MPS_Part 2

Module D_MPS_Part 2

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)

ig_FICE

MPS_Module_C_Part_I_Jun2017

MPS_Module_C_Part_I_Jun2017

20121206_ModuleC_Essay

1283C_Corrigendum V1

Web_SCMPHearst_20160511

ifac-iapc

ifac-iapc

ifac-iapc

CFIG090119

090119