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Module C (Dec 14)_Question

Module C (Dec 14)_Question Module C (December 2014 Session) Page 1 of 11 Cherry Holdings Limited (incorporated in Bermuda) 100% 100% 100% Cherry Hong Kong Limited (incorporated in Hong Kong) Cherry Ma ...

File Type: pdf | Size: 213 KB

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 172 KB

Module C (Jun 14)_Question

Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 109 KB

Module B (Jun 15)_Question

Module B (Jun 15)_Question Module B (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 290 KB

Comvita HK Order From (Nov2014)

Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

File Type: pdf | Size: 240 KB

CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE(Name of the tertiary institution/ programme provider)(Name of degree programme/ Conversion Programme to be accredited)The questionnaire is used to provide informa ...

File Type: docx | Size: 52 KB

AnnexD_CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire is used to provide info ...

File Type: doc | Size: 186 KB

Annex D_CRQ (Jul 2013)

Annex D_CRQ (Jul 2013) COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire ...

File Type: doc | Size: 236 KB

DI

1 Meeting with Disclosure Initiative Advisory Panel (via videoconference) Date: 7 April 2020, Tuesday Time: 10:00 a.m. – 12:15 p.m. Members Present: Kelly Kong, Jardine Matheson & Co., Limited Ero ...

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update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

sub_sfa

Page 1 of 5 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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FE (Jun 17) Paper II_Question

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Module B (Dec 2017)_Question

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Module C (Dec 16)_Question

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Module C (Dec 17)_Question

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Panelists Report_Module D (Dec 15)_Final

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Panelists_Report_Mod_D_(Jun_17)_Final

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QP exam sharing forum_MB (revised)_Upload

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Paper 4

Page 1 of 4 Paper 4–Submission Paper: Investment component 1. Description of participating products in China if they are classified as indirect participating products accounted for under the general m ...

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20150514_ETSI_D

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File Type: pdf | Size: 194 KB

252sep

1 Minutes of the 252nd meeting of the Financial Reporting Standards Committee held on Tuesday, 3 September 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

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AGM-48th_201210

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File Type: pdf | Size: 273 KB

DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

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aupr

1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...

File Type: pdf | Size: 194 KB

AGM-50th_221208

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File Type: pdf | Size: 197 KB

alert44

1 Issue 44 (22 February 2023) Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong I. The Amendment Ordinance 1. The Government of the HKSAR gazetted the Employmen ...

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639th_19 October 2022

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CL4suv

1 Consultation on ISSB Request for Information: Consultation on Agenda Priorities Question HKAB Comments 1. Strategic direction and balance of the ISSB’s activities Paragraphs 18–22 and Table 1 provid ...

File Type: pdf | Size: 153 KB

cl2cre24

1 Consultation on IASB Exposure Draft -Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) No. Questions /Relevant Excerpt Concerns /Recommendations /Your Comments ( please ...

File Type: pdf | Size: 472 KB

ED-DPLeasesPreliminaryViews

Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...

Release Date: 2009-03-19

File Type: pdf | Size: 593 KB

bc_gpd

IFRS Standards Exposure Draft ED/2019/7 Basis for Conclusions December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresBasis for Conclusions on Exposure Draft General ...

File Type: pdf | Size: 465 KB

MPS_B_PartI

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Release Date: 2017-10-30

File Type: pdf | Size: 4 MB

MB (Dec 2011_After WS1)

MB (Dec 2011_After WS1) Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...

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HKICPA HK - Chapter 1 - Capital vs Revenue

Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...

File Type: pdf | Size: 2 MB

China Oversea_Corporate Social Responsibility Report 2014

China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...

Release Date: 2015-06-09

File Type: pdf | Size: 5 MB

dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

Release Date: 2011-09-09

File Type: pdf | Size: 6 MB

ed-supplementary

January 2011 Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment Financial Instruments: Impairment Comments to be received by 1 April 2011Supplement Financial Instruments: Im ...

Release Date: 2011-01-31

File Type: pdf | Size: 421 KB

full_report

H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...

Release Date: 2005-11-21

File Type: pdf | Size: 10 MB

hksa57015

Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...

Release Date: 2019-03-25

File Type: pdf | Size: 417 KB

ETS-FE

Disclaimer 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 pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1 MB

ETS-FE

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Release Date: 2019-01-10

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ETS-FE

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Release Date: 2018-10-10

File Type: pdf | Size: 1 MB

Module B_Preseen_20182

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Release Date: 2018-08-02

File Type: pdf | Size: 309 KB

MPS_C_PartII

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 ...

Release Date: 2017-11-07

File Type: pdf | Size: 742 KB

ed_ifrs8

Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...

Release Date: 2017-03-27

File Type: pdf | Size: 234 KB

MPS_Module C_Part 2_Upload

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 ...

Release Date: 2016-05-03

File Type: pdf | Size: 1 MB

meeting-sat-en

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2015-01-20

File Type: pdf | Size: 255 KB

Module B 20140428 handouts

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Release Date: 2014-05-21

File Type: pdf | Size: 870 KB

budget_proposals2014-15

Tax policy and budget proposals Facing Hong Kong’s challenges 2014 -15Composition of the HKICPA Taxation Faculty Executive Committee 2013 Chair: Florence Chan Deputy Chair: So Kwok Kay Anthony Tam Mem ...

Release Date: 2013-12-19

File Type: pdf | Size: 501 KB

budget-2014-15

Release Date: 2013-12-19

File Type: pdf | Size: 501 KB

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Module C (Dec 14)_Question

Module C (Jun 16)_Question

Module C (Jun 14)_Question

Module B (Jun 15)_Question

Comvita HK Order From (Nov2014)

CRQ_Apr2015

AnnexD_CRQ_Apr2015

Annex D_CRQ (Jul 2013)

DI

update248

sub_sfa

FE (Jun 17) Paper II_Question

Module B (Dec 2017)_Question

Module C (Dec 16)_Question

Module C (Dec 17)_Question

Panelists Report_Module D (Dec 15)_Final

Panelists_Report_Mod_D_(Jun_17)_Final

QP exam sharing forum_MB (revised)_Upload

Paper 4

20150514_ETSI_D

252sep

AGM-48th_201210

DC order_1239H_8Jan2019_edited

aupr

AGM-50th_221208

alert44

639th_19 October 2022

CL4suv

cl2cre24

ED-DPLeasesPreliminaryViews

bc_gpd

MPS_B_PartI

MB (Dec 2011_After WS1)

HKICPA HK - Chapter 1 - Capital vs Revenue

China Oversea_Corporate Social Responsibility Report 2014

dp-IIRC

ed-supplementary

full_report

hksa57015

ETS-FE

ETS-FE

ETS-FE

Module B_Preseen_20182

MPS_C_PartII

ed_ifrs8

MPS_Module C_Part 2_Upload

meeting-sat-en

Module B 20140428 handouts

budget_proposals2014-15

budget-2014-15