Module D_MPS_Part 2
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LPMB_6thEdition
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關注會計業心理健康
世界精神衛生日訂於每年10月內舉行,四大會計師事務所分享他們為提升員工身心健康所推行的各項措施。 撰文:Nicky Burridge 插圖:Ester Zirilli 會計師往往較其他行業的專業人士需要承受更大壓力,他們面對龐大的工作量,而且工時長並不容出錯,令許多會計師精神緊張。這些都是英格蘭及威爾士特許會計師協會近期針對會計師心理健康狀況進行的一項研究所得的結論。根據研究結果顯示,有56%的會 ...
DC order_935C_11 Sep 2017_edited
. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...
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IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance, Cap. 50 Proceedings No. : D-16-1214C BETWEEN Registrar of the Hong Kong Institute of Certified Public ...
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 ...
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27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
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Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review En ...
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 ...
Module A 6th Edition Flash Card
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Module A Financial Reporting Flashcards Fourth Edition
Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...
Flashcard_Module A(5th edition)
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hksre2400_rev
Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Historical Financial Statements Historical Financial Statements Historical Financial State ...
01_24
Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Historical Financial Statements Historical Financial Statements Historical Financial State ...
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01_24
Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Historical Financial Statements Historical Financial Statements Historical Financial State ...
Module B WS2 - Jun 2013_v3
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Ethi ...
Module B WS2 - Jun 2013_v2
Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Ethics ...
tue128
Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...
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International Accounting Standards Board July 2004 DRAFT IMPLEMENTATION GUIDANCE WITH EXAMPLES ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Implementation Gui ...
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SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...
JudgesReport2003
i qegfot nfmlnp v{z}y xy*,{* w*y}{* __a cfop dlnmlnbpf glrfnkbkdf ehodjloqnf bsbneo51/0736429.8Award Winners Significant Improvement Award Hang Seng Index Category COSCO Pacific Limited Hang Seng Inde ...
Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)
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snp_FICE
Financial Instruments with Characteristics of Equity Amendments to IAS 32, IFRS 7 and IAS 1 The IASB’s objectives The IASB aims: • to improve the information a company provides in its financial statem ...
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 ...
PAAO
PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...