Module B (Dec 15)_Answer
Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...
Module B (Dec 2016)_Answer
You don't have access right to view the details. Please login.
hkfrs15rev
HKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (July 2014) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. ...
Zung Fu Flyer til 31 March 2024 Eng
The government's new electric vehicle tax is coming into effect on 1 April. Mercedes-Benz‘s full range of all-electric models are available with limited stock for immediate delivery so that you ca ...
FE (Dec 17) Paper I_Answer
FE (Dec 17) Paper I_Answer Final Examination (December 2017 Session) – Paper I 1 of 12 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Changes in accounting policies or accounting estimates A ...
FE (Dec 17) Paper I_Answer
You don't have access right to view the details. Please login.
PaulMok-CreditRisk
-1 -COMMENTS ON IASB DISCUSSION PAPER ON “CREDIT RISK IN LIABILITY MEASUREMENT” (DP/2009/2) The discussion paper needs to be specific about the scope of the proposal. It seems to cover all current mea ...
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 ...
Module B_20140415 handouts
You don't have access right to view the details. Please login.
I2C-FairValueMeasurement
12 June 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ON FAIR VALUE MEASUREMENT Comments to be received by 7 September 2 ...
Premec Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com Good Design Award 2013 • BORN IN 1961 PREMEC IS THE WORLD’S LARGEST MANUFACTURER OF TIPS FOR WRITING INSTRUMENTS. • THE CHALK DESIGN IS AN EXCLUSIVE A ...
Premec Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com Good Design Award 2013 • BORN IN 1961 PREMEC IS THE WORLD’S LARGEST MANUFACTURER OF TIPS FOR WRITING INSTRUMENTS. • THE CHALK DESIGN IS AN EXCLUSIVE A ...
HKICPA - Spain
Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...
Shangri-La 2023 Sep Price List
Mid-Autumn Festival 2023 Mooncake, Goodies and Hamper collection 所有產品限量發售All products are subject to availability Kowloon Shangri-La, Hong Kong, 64 Mody Road, Kowloon, Hong Kong Products Photo Origina ...
Ren_CountdownParty_Dec2022
Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to Bid farewell to 2022 2022 2022 2022 and ring in the wond ...
MPS_B_PartI
You don't have access right to view the details. Please login.
MPS_B_PartI
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 ...
MPS_B_PartI
You don't have access right to view the details. Please login.
MPS_Module B_Part 2
You don't have access right to view the details. Please login.
Is Hong Kong smart enough?
? In March, A Plus looks at the government's study of the Smart City Development Blueprint, latest development on integrated reporting, year plan of the Institute president, and business strategie ...
taxlink10_161026
Issue 10. Oct. 2016 Events Click for upcoming events on current tax issues. Publications 1. Exchange of information/Tax treaties Inland Revenue (Amendment) (No. 3) Ordinance 2016 comes into effect fr ...
andrew-wong
Presented by : Venue: Ballroom, JW Marriott Hotel, Hong Kong Date: 17 – 18 June 2011 Andrew Wong Business Development Di rector, Microsof t Hong Kong Ltd. , Internet scale on-demand computing connecti ...
eric-tong
2011 Deloitte Touche Tohmatsu Limited. All rights reserved. Maintaining the leading position in the IPO market June 2011 Eric Tong GFSI Leader, Southern China Partner Hong Kong, China 2011 Deloitte To ...
pr-20101201-e
1 A Plus media alert Dear editors and reporters: China tinkers with tax to curb property market The magazine also features new Grant Thornton firm in Hong Kong (HONG KONG, December 1) – Will the contr ...
Featured_Books-Oct_09
1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Business Communication Title: The Art Of Asking Author: Terry J. Fadem ...
QP_changed_to_stay_on_top
[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...
QP_changed_to_stay_on_top
[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...
QP_changed_to_stay_on_top
[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...
QP_changed_to_stay_on_top
[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...
QP_changed_to_stay_on_top
[ 4 ] A Plus June 2009 Institute news QP changed to stay on top Qualification programme to enrich its content The Institute has completed a long-awaited review of its qualification programme, with en ...
iasb-summarypaper_Tokyofinal
1 Round Table Meeting on the Global Financial Crisis 3 December 2008 Tokyo BACKGROUND In October the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) ...
ShirleyTsang
Feature interview By Zoë Byron Practical Experience: Views from the Ground Authorized supervisor: Shirley Tsang, Tricor Services Ltd Shirley Tsang is the Executive Director and the Head of Busine ...
100022
HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequen ...
MPS_A_PartI
You don't have access right to view the details. Please login.
20150505_MPSII_B
You don't have access right to view the details. Please login.
i2c_annual23
Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...
RICOH Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
clubpalette_201201
Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...
RICOH Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
HKFRS 15 Revenue from Contracts with Customers - Recognition of IPO sponsor fee income
What are some other key considerations for a sponsor What are some other key considerations for a sponsor? In addition to the issues described above, a sponsor will need to consider other aspects of H ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Are there any other matters that entities should consider as a result of the issuance Answer: Matters that might need to be considered as a result of the issuance of HK Interpretation 5 include but no ...
Ref_Best Written Report
Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...
ms02iisg
Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...
Module B Corporate Financing Flashcards Fourth Edition
Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...
hkapg1000
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
01_29
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
29hkapg1000
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
01_29
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
Module B 6th Edition Learning Pack_Part 1
You don't have access right to view the details. Please login.
Flashcard_Module B(5th edition)
You don't have access right to view the details. Please login.
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
Module B Jun 18Answer
You don't have access right to view the details. Please login.
Module B (Jun 18)_Answer
Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...
Global Call - CPA membership offer Feb 2023
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...
Global Call - CPA membership offer Mar 2023
銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...
Module_Bfinalized_18_Oct_2013
You don't have access right to view the details. Please login.
eg-revenue
November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
Module 11_LP_Vol 1
You don't have access right to view the details. Please login.
Web_Fuji Xerox_151228
Fuji Xerox is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffff ...
csloffer
Offer : One2Free “Netbook Next G Super Offer” Valid until 31 Jul 2010 1. Customers are required to pay a MTR/Tunnels/Mobile Service Licence Fee of 12 per month and you are required to subscribe for a ...
MBdetails
Offer 1: Facial serviceTo enjoy one-time Carbon laser at a special price of 200 and one free sample set of "be" or "be home" (first-come-first served) Free Natural Aloe Facial (FTR ...
20121126_ModuleB_Essay
You don't have access right to view the details. Please login.
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
0756_DC order and Reasons for decision_edited
Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...
JW Marriott_20150624
Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...
D11
IFRIC DRAFT INTERPRETATION Changes in Contributions to Employee Share Purchase Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 1 March 2005 Internat ...
ED-D11
IFRIC DRAFT INTERPRETATION D11 Changes in Contributions to Employee Share Purchase Plans International Financial Reporting Interpretations Committee IFRIC Comments to be received by 1 March 2005 Inter ...
MichaelPage
commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...
Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
LPMD_6thEdition
You don't have access right to view the details. Please login.
faq_hkfrs15ip
Page 1 of 12 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...
update185
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
key-proposals-e
1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...
hkas29
Financial Reporting in Hyperinflationary Economies Hong Kong Accounting Standard 29 HKAS 29 Revised April 2010September 2022 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES Copyright 2 HKAS 29 (20 ...
20141125_ETS_B_S4
You don't have access right to view the details. Please login.
Workshop Topics Module B Workshop 1 _Dec 2014_
Workshop Topics Module B (December 2014) Workshop 1 1 The case study presented is a premium hotel business whose shares are listed on the Hong Kong Stock Exchange. The business operates in Hong Kong, ...
HKICPA_ifrs_igaap_2014
Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members. To order, please fill in t ...
Bloomsbury_IFRStitles
Bloomsbury Books Limited New & Remarkable Titles on IFRS Bloomsbury Books Ltd is delighted to offer a special price for HKICPA members on below titles. To order, please fill in the form below and ...
B - ws 2 session 7 (20111)
B - ws 2 session 7 (20111) Corporate Financing 21 Workshop 2 Session 7 Pre-workshop exercise 5 (Corporate Finance) The board of GMHK have been considering whether to make an offer to purchase Lucky Li ...
HKICPA_ifrs_gaap_B14011 (2)
HKICPA_ifrs_gaap_B14011 (2) Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members ...
Olimo - Price List 2024
2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...
Olimo - Price List 2023
2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...
Module B 20140428 handouts
You don't have access right to view the details. Please login.
LN_Accounting and Tax Promotion Flyer_Mar-26Apr2013
LexisNexis Hong Kong and International Key Accounting and Tax Essentials Exclusively for HKICPA Members Buy 1 title get 15% off. Offer until 26 Apr, 2013. Update your library today.Forensic Accountanc ...
ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
w150314s
HKICPA workshop: Understanding Costs, Price and Variances Programme Code: W150314S Traditional financial training tends to be focused on control and regulatory aspects of a business, therefore cannot ...
Order form_Pacific Coffee JURA Coffee Machine
JURA Coffee Machine HKICPA Offer 2017 JURA 咖啡機香港會計師公會優惠2017 IMPRESSA Z6-Good Pick for Coffee lover 咖啡至愛Suggested Retail Price建議零售價: HK26,880 Dimensions尺寸: 32W x 37.5H x 45D cm Varity of Coffee special ...
Compliance_Company_Secretarial_Practice_HKICPA
REUTERS/LUCAS JACKSON A practical guide for company secretaries, practitioners and business professionals to perform the compliance function of a listed company by applying the respective laws, rules ...
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
FASB_preliminary_views0508
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
FASB-Preliminary-Views
NO. 1550-100 NOVEMBER 2007 Financial Accounting Series PRELIMINARY VIEWS Financial Instruments with Characteristics of Equity This Preliminary Views is issued by the Financial Accounting Standards Bo ...
Module D (Dec 15)_Answer
Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
316nvol11
Hong Kong Financial Reporting Standard Annual Improvements to HKFRS Accounting Standards — Volume 11 Annual Improvements to HKFRSs Issued September 2024 ANNUAL IMPROVEMENTS TO HKFRSs — VOLUME 11 Copy ...
e_supplement06
Supplement ECONOMIC PROSPECTS FOR 2009 Forecast rates of change in the Gross Domestic Product and prices in 2009: (%) Gross Domestic Product (GDP) Real GDP -2 to -3 Nominal GDP -1.5 to -2.5 Per capita ...
ED_SSAP
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...
hyperinflation_economies
Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...