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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

File Type: pdf | Size: 10 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

Release Date: 2015-11-25

File Type: pdf | Size: 2 MB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

Release Date: 2014-11-27

File Type: pdf | Size: 8 MB

ed_leases

Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...

Release Date: 2013-05-16

File Type: pdf | Size: 460 KB

Module B 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

apm_egmcl

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File Type: pdf | Size: 3 MB

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 ...

Release Date: 2015-03-13

File Type: pdf | Size: 8 MB

annual_report_2015_chi

2015 年度報告專業意志成功關鍵封面照片攝於2015年8月的一個炎熱夏夜在九龍飛鵝山的山坡上。四位會計師（左起）歐進、趙澧榮、羅鴻慶和楊志偉是公會田徑興趣小組的活躍成員。他們為參加2015年11月舉行的樂施毅行者100公里慈善籌款賽事進行密集式訓練。今年公會共有10支隊伍參與這項賽事。此封面照片連同本年報內的所有照片皆由Colin B eere所拍攝。封面會長與行政總裁報告架構、管治及財務專業資 ...

Release Date: 2015-12-04

File Type: pdf | Size: 3 MB

annual_report_2014_chi

2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作，將閒置用地打造成可持續發展（甚至可種植蔬果）的園地，並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...

Release Date: 2014-12-05

File Type: pdf | Size: 7 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

Module D 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

File Type: pdf | Size: 10 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

Release Date: 2015-03-20

File Type: pdf | Size: 5 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

update267

i Update No. 267 (Issued 10 December 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i t ...

File Type: pdf | Size: 35 MB

Module 12_LP

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File Type: pdf | Size: 15 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

Release Date: 2015-03-13

File Type: pdf | Size: 7 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 MB

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HKICPA Eng Annual Report 2023

Module D (5th edition)_Part 3

Module B (5th edition)_Part 2

annual_report_2015_eng

annual_report_2014_eng

ed_leases

Module B 6th Edition Learning Pack_Part 2

apm_egmcl

Module D Taxation Part 3

annual_report_2015_chi

annual_report_2014_chi

LPMD_6thEdition

Module D 6th Edition Learning Pack_Part 2

Module B Corporate Financing_Part 2

Module C (5th edition)_Part 2

update267

Module 12_LP

LPMB_6thEdition

Module D Taxation Part 2

Module C Business Assurance_Part 2