Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

Module C

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

ED-RR-Activities-Rate-BC

Basis for Conclusions Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Basis for Conclusions on Exposure Draft RATE-REGULATED ACTIVITIES Comments ...

ED-FairValueMeasurement-IE

Illustrative Examples Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 May 2009Draft Illustrative Examples Exposure Draft FAIR VALUE MEASUREMENT Comments to ...

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

20150512_ETSI_C

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ETS_Module_D

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AT-Taxation Syllabus

(Revised in Jan 2021) Page 1 P:\E&T\1. Registration Team_HK\AT\Past Record\Syllabus HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA ...

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

qa-report2017

REPORT 2017 QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme 13 Our findings Practice rev ...

20150410_MPSI_A

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bc_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board Basis for Conclusions on [Draft] IFRS S2 Climate-related Disclosures Comments ...

update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

Flashcard_Module D(5th edition)

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342022

Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to ...

bc_cf

Basis for Conclusions Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingBasis for Conclusions on the Exposure Draft Conceptual Fr ...

reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

MPS_B_PartI

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MPS_B_PartI

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 ...

MPS_B_PartI

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ETS_Module D

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 sho ...

IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

eddp_hk

Business Combinations Business Combinations under Common Control Education Session Education Session Agenda Agenda Paper 02A Paper 02A Paper 02A Ernest LeeErnest Lee Ernest Lee Ernest Lee , Hong Kong ...

ETS_Module D

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update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

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 ...

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 ...

20121206_ModuleC_Essay

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convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

MPFA_consultation_paper

Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...

Mod C (Dec 12) Workshop 2 n

Mod C (Dec 12) Workshop 2 n Student Notes Module C (December 2012) Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governan ...

Mod_B_Part_II_Jun2017

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Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

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HKICPA's response to the government's 2022-2023 Budget

HKICPA's response to the government's 2022-2023 Budget (Hong Kong, 23 February 2022) – The Hong Kong Institute of Certified Public Accountants (HKICPA) welcomes the government's Budget 202 ...

2021

December 2021 issue Feature 迎接新質量管理準則 The quality journey 探討中小型事務所如何著手為新質量管理準則的實施作好準備 How small and medium practices can begin preparing for the implementation of new Quality Management Standards Feat ...

improve1113

Copyright 1 Annual Improvements to HKFRSs 2011-2013 Cycle Hong Kong Financial Reporting Standard Annual Improvements to HKFRSs Issued January 2014 ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE Copyri ...