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620222

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

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Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

File Type: pdf | Size: 205 KB

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

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hkas23revised

BORBORROWING COSTS Borrowing Costs Hong Kong Accounting Standard 23 HKAS 23 Revised July 2019September 2022 BORROWING COSTS Copyright 2 HKAS 23 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...

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sub_97if

Page 1 of 14 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 14 July 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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pn620_2

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update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

HKAS 1_2023

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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hkas12024

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ed_s2B

International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...

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pn810_2_16

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...

Release Date: 2019-03-25

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update269 re

1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...

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273810

File Type: pdf | Size: 494 KB

ed_pn8102t

THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...

File Type: pdf | Size: 567 KB

intuition-course

FINANCIAL MARKETS COURSE OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2013 2 Content Release: 28 2013 Table of Contents Alternative Assets – An Introduction ............ ...

Release Date: 2013-03-11

File Type: pdf | Size: 922 KB

IAS33_SEPS

August 2008 EXPOSURE DRAFT Simplifying Earnings per Share Proposed amendments to IAS 33 Comments to be received by 5 December 2008Simplifying Earnings per Share (Proposed amendments to IAS 33) Comment ...

Release Date: 2008-08-04

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ED-IAS33-SEPS

Release Date: 2008-08-04

File Type: pdf | Size: 1 MB

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

Release Date: 2019-03-25

File Type: pdf | Size: 753 KB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

Release Date: 2019-03-25

File Type: pdf | Size: 800 KB

MPS_D_PartII

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Release Date: 2019-01-10

File Type: pdf | Size: 815 KB

MPS_D_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: 2019-01-10

File Type: pdf | Size: 815 KB

Module_D_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

Release Date: 2018-08-22

File Type: pdf | Size: 621 KB

Module_D_Supplement_20182

Release Date: 2018-08-22

File Type: pdf | Size: 621 KB

Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

Release Date: 2015-11-12

File Type: pdf | Size: 1 MB

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

Release Date: 2012-11-12

File Type: pdf | Size: 233 KB

Report of NSS Meeting Sep 2011

REPORT OF THE MEETING OF NATIONAL STANDARD‐SETTERS (NSS) 12‐13 SEPTEMBER 2011 The NSS group met in Vienna on 12‐13 September 2011 and considered the agenda items set out below. Background The NSS is a ...

Release Date: 2011-11-16

File Type: pdf | Size: 301 KB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

Release Date: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

Release Date: 2010-03-29

File Type: pdf | Size: 386 KB

ED-FairValueMeasurement-BC

Basis for Conclusions Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 May 2009Basis for Conclusions on Exposure Draft Fair Value Measurement Comments to be ...

Release Date: 2009-05-27

File Type: pdf | Size: 223 KB

tb15

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2005 Tax BulletinTaxB 15 November 20052005 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

Release Date: 2005-11-14

File Type: pdf | Size: 804 KB

IASB-ED05-ig

Draft Implementation Guidance ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 This draft Implementation Guidance accompanies the proposed ...

Release Date: 2003-07-04

File Type: pdf | Size: 231 KB

p1-54

CO Hong Kong Companies Ordinance GEM Growth Enterprise Market of The Stock Exchange of Hong Kong Limited GR Rules Governing the Listing of Securities on the Growth Enterprise Market of The Stock Excha ...

Release Date: 2001-03-20

File Type: pdf | Size: 564 KB

pn85021

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

File Type: pdf | Size: 838 KB

Exam Technique Seminar_Module D

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MPS_D_PartII

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update266

i Update No. 266 (Issued 30 November 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and v and replace with the revised pages i ...

File Type: pdf | Size: 1 MB

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

File Type: pdf | Size: 3 MB

update136

i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...

Release Date: 2019-03-25

File Type: pdf | Size: 889 KB

Module C Business Assurance Flashcards Fourth Edition

Qualification Programme Module C: Business Assurance F O U RT H E D I T I O N Qualification Programme Module C Business Assurance Flashcards First edition 2010, Fourth Edition 2013 ISBN 9781 4453 6971 ...

Release Date: 2013-09-02

File Type: pdf | Size: 693 KB

Summary_Financial_Report

2008 Summary Financial Report For the year ended 30 June 2008 躍進成功路Leaping to success 2008簡明財務報告截至2008年6月30日止年度At the Hong Kong Institute of CPAs, we say a CPA is a “success ingredient” in a career, i ...

Release Date: 2008-11-05

File Type: pdf | Size: 2 MB

GST_Final_FSTB

Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

Release Date: 2007-04-16

File Type: pdf | Size: 771 KB

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

Release Date: 2006-07-26

File Type: pdf | Size: 859 KB

151203attach

CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...

Release Date: 2003-10-27

File Type: pdf | Size: 295 KB

update259

i Update No. 259 (Issued 20 April 2021) This Update relates to the publication of amendments to HKAS 1 Presentation of Financial Statements and HKFRS Practice Statement 2 Making Materiality Judgements ...

File Type: pdf | Size: 1 MB

Flashcard_Module C(5th edition)

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620222

Budget Proposals 2015-16 (final) 8 1 2015

ed_sfa

1278F_Reasons for decision_Redacted

hkas23revised

sub_97if

pn620_2

update073

HKAS 1_2023

hkas12024

ed_s2B

pn810_2_16

update269 re

273810

ed_pn8102t

intuition-course

IAS33_SEPS

ED-IAS33-SEPS

hkas33

update224

MPS_D_PartII

MPS_D_PartII

Module_D_Supplement_20182

Module_D_Supplement_20182

Exam Technique Seminar_Module D

ed_forests

Report of NSS Meeting Sep 2011

qa-report

qa-report

ED-FairValueMeasurement-BC

tb15

IASB-ED05-ig

p1-54

pn85021

Exam Technique Seminar_Module D

MPS_D_PartII

update266

2021_1st runner up_Best Proposal

pn85021ar

20pn850r21

20pn850r21

pn85021ar

update136

Module C Business Assurance Flashcards Fourth Edition

Summary_Financial_Report

GST_Final_FSTB

tb16

151203attach

update259

Flashcard_Module C(5th edition)