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FE (Dec 14) Paper I_Question_Revised

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File Type: pdf | Size: 159 KB

A2

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...

Release Date: 2012-09-24

File Type: pdf | Size: 137 KB

SAT_2016_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2016 This material is intended for use of Institute members and students and Taxation Fac ...

Release Date: 2017-03-24

File Type: pdf | Size: 296 KB

SAT_2012_EN_extracted

Minutes of meeting The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2012 This material is intended for use of Institute members and students and Taxatio ...

Release Date: 2017-03-24

File Type: pdf | Size: 555 KB

Principle and Criteria

Chartered Accountants of Canada Comptables agréés du Canada Trust Services Principles and Criteria Incorporating SysTrust TM and WebTrustTM April 1, 2003 (Supersedes Version 2.0 of the SysTr ...

Release Date: 2003-03-29

File Type: pdf | Size: 1 MB

08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

File Type: pdf | Size: 431 KB

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 173 KB

ED-IAS19-dc-rates

Exposure Draft ED/2009/10 August 2009 Discount Rate for Employee Benefi ts Proposed amendments to IAS 19 Comments to be received by 30 September 2009Exposure Draft DISCOUNT RATE FOR EMPLOYEE BENEFITS ...

Release Date: 2009-08-19

File Type: pdf | Size: 155 KB

Appendix A

Appendix A Practical Experience Competence GridPosition Paper on 38 Changes to Practical Experience Framework Technical Competences Practical Experience with Six Core Areas and 18 Elements FAR1 Accoun ...

File Type: pdf | Size: 1 MB

miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

Release Date: 2008-01-03

File Type: pdf | Size: 90 KB

bmiscellaneous

Release Date: 2005-09-29

File Type: pdf | Size: 98 KB

miscellaneous_old

Release Date: 2004-10-06

File Type: pdf | Size: 40 KB

comvita_2012Jun

姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...

Release Date: 2012-05-31

File Type: pdf | Size: 336 KB

comvita_2012May

Release Date: 2012-04-25

File Type: pdf | Size: 342 KB

comvita_1204

姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...

Release Date: 2012-04-02

File Type: pdf | Size: 166 KB

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

Release Date: 2016-03-31

File Type: pdf | Size: 268 KB

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

File Type: pdf | Size: 1 MB

Mobile Medical_1_31122022

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 香港會計師公會會員及家屬限時優惠(A)全面身體健康檢查(共72項檢查) 原價2,380 血脂總膽固醇三酸甘油脂高密度膽固醇低密度膽固醇極低密度膽固醇總脂肪組織損傷指標總肌酸磷激酵素腎功能肌酸肝尿素微量元素鈣心臟問題高靈敏度肌鈣蛋白I 血液細胞分析(血全象) 血液白血球血液紅血球血色素紅血球壓積量紅血球平均容量 ...

File Type: pdf | Size: 798 KB

ED-IASBDD

REVIEW OF THE CONSTITUTION Public Accountability and the Composition of the IASB Proposals for Change International Accounting Standards Committee Foundation Comments to be submitted by 20 September 2 ...

Release Date: 2008-07-21

File Type: pdf | Size: 477 KB

20130422_module_b_part2

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Release Date: 2013-05-06

File Type: pdf | Size: 2 MB

rifec-resolution-regime-cp2

By email (resolution@fstb.gov.hk) and post 12 May 2015 Our Ref: RIF, M100148 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F, Central Governmen ...

Release Date: 2015-05-14

File Type: pdf | Size: 723 KB

annual_report_2016_chi

2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進，裝備未來」是 ...

Release Date: 2016-12-01

File Type: pdf | Size: 3 MB

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

File Type: pdf | Size: 661 KB

Statement 1500 2 Marchclean

File Type: pdf | Size: 661 KB

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

Release Date: 2005-02-24

File Type: pdf | Size: 107 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

File Type: pdf | Size: 310 KB

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

File Type: pdf | Size: 310 KB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 397 KB

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

Release Date: 2016-10-06

File Type: pdf | Size: 329 KB

item31211

1 Examples of additional complexity due to the requirement to “weight” multiple services 1. Executive Summary Insurers recognise the need for amendments to be made to IFRS 17 in relation to the contra ...

File Type: pdf | Size: 960 KB

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FE (Dec 14) Paper I_Question_Revised

A2

SAT_2016_EN_extracted

SAT_2012_EN_extracted

Principle and Criteria

08irbrp2

Module C (Dec 15)_Question

ED-IAS19-dc-rates

Appendix A

miscellaneous_old20080918

bmiscellaneous

miscellaneous_old

comvita_2012Jun

comvita_2012May

comvita_1204

HKICPA-PDF-gift_1603

update249

Mobile Medical_1_31122022

ED-IASBDD

20130422_module_b_part2

rifec-resolution-regime-cp2

annual_report_2016_chi

Statement 1500 2 Marchclean

Statement 1500 2 Marchclean

ED-D14

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer

hksa71015

CFW160620ans

item31211