Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...
You don't have access right to view the details. Please login.
i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
REPORT OF THE MEETING OF NATIONAL STANDARD-SETTERS (NSS) 8-9 APRIL 2009 The NSS group met in Johannesburg on 8-9 April 2009 and considered the agenda items set out below. Background The NSS is a group ...
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間： 晚上6:30 – 8:00 講者： 中華太極智慧學院院長楊雲中先生題目：太極文化•養生•減壓講座 Hong Kong Institute of Certified Public Accountants, 2017. All rights reserved. 太極拳世界上最完美的運動。將氣功，武術，體操，哲學，文 ...
Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...
Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...
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 ...
