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B_WK2_Guidance Notes (Dec10)

B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

File Type: pdf | Size: 1 MB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

Release Date: 2015-07-16

File Type: pdf | Size: 20 MB

ed-conceptual-framework

March 2010 Exposure Draft ED/2010/2 Conceptual Framework for Financial Reporting The Reporting Entity Comments to be received by 16 July 2010Exposure Draft Conceptual Framework for Financial Reporting ...

Release Date: 2010-03-09

File Type: pdf | Size: 157 KB

PartII_SFAS 157

November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

DP-FairValueMeasurements-PII

Release Date: 2006-11-29

File Type: pdf | Size: 1 MB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

Release Date: 2019-03-25

File Type: pdf | Size: 576 KB

techwatch83

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

Release Date: 2009-09-07

File Type: pdf | Size: 236 KB

techwatch83

Release Date: 2009-09-07

File Type: pdf | Size: 236 KB

Module A_20140409

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Release Date: 2014-05-02

File Type: pdf | Size: 1 MB

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

Release Date: 2015-08-18

File Type: pdf | Size: 526 KB

ed_IAASB_ISA550

ED of proposed International Standard on Auditing 550 (Revised) – Related Parties January 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT OF INTER ...

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

ed_IAASB_ISA550

Release Date: 2006-01-12

File Type: pdf | Size: 860 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

Release Date: 2003-11-13

File Type: pdf | Size: 2 MB

Annual_report_TC

躍進成功路2008躍進成功路封面說明Hickstead，荷蘭出生的雄馬，於香港協辦的2008年北京奧林匹克奧運馬術比賽中，在沙田贏得個人場地障礙賽金牌，以及團體場地障礙賽銀牌。Hickstead是匹活躍好勝的12歲深棕色駿馬。前言.................................................................................... ...

Release Date: 2008-12-04

File Type: pdf | Size: 3 MB

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

hksa510cfd

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements for periods be ...

Release Date: 2019-03-25

File Type: pdf | Size: 384 KB

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 465 KB

Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 465 KB

spi

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 779 KB

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

Release Date: 2019-03-25

File Type: pdf | Size: 827 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

File Type: pdf | Size: 472 KB

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

update071

Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

sa55022

RELATED PARTIES Copyright 1 Related Parties Hong Kong Standard on Auditing 550 HKSA 550 Issued July 2009; revised July 2010, May 2013, February 2015, December 2021, May 2022, March 2023, January 2024 ...

File Type: pdf | Size: 356 KB

Module C 6th Edition Flash Card

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Release Date: 2017-08-29

File Type: pdf | Size: 1 MB

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

Release Date: 2014-03-05

File Type: pdf | Size: 20 MB

cp-regulation-sponsors

By email (sponsors@sfc.hk) and by post 27 July 2012 Our Ref.: C/CFC, M84357 Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Re: Consultation paper on the r ...

Release Date: 2012-07-27

File Type: pdf | Size: 296 KB

smp-forum-asc-oct

1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...

Release Date: 2009-11-05

File Type: pdf | Size: 229 KB

ED_I2C_ISA505_ISA620

30 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 505 (Revi ...

Release Date: 2007-10-30

File Type: pdf | Size: 658 KB

ed_ISA_550_570

March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...

Release Date: 2007-03-19

File Type: pdf | Size: 497 KB

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B_WK2_Guidance Notes (Dec10)

cef-fr-pptnotes

ed-conceptual-framework

PartII_SFAS 157

DP-FairValueMeasurements-PII

update225

techwatch83

techwatch83

Module A_20140409

HKICPA - Spain

ed_IAASB_ISA550

ed_IAASB_ISA550

Financial_Statements

Annual_report_TC

310ncoe06

hksa510cfd

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer

spi

update102

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer

update071

sa55022

Module C 6th Edition Flash Card

ppt

cp-regulation-sponsors

smp-forum-asc-oct

ED_I2C_ISA505_ISA620

ed_ISA_550_570