Update No. 74 (Issued 11 December 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments • Amendment to HK(IFRIC) Inter ...
C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
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Group Personal Insurance Program 2014/2015 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
Cir2013_member_flyer (rv) Group Personal Insurance Program 2013/2014 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan whic ...
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...
Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...
q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...
Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...
Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...
Global is pleased to offer special discount for its iBox: OOffffeerrss Special offer for iBox: Equipped with HK telephone number at HK200 per month (original: HK238) Equipped with China telephone nu ...
Does HK Int 5 2020 apply to financial statements Answer: HK Int 5 (Revised) has been updated to incorporate the references to the 2020 and 2022 Amendments, but its conclusions are not impacted by thes ...
2017 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process PROFESSIONAL CONDUCT COMMI ...
